Shareholder exit through a capital reduction: two routes to channel liquidity and their taxation
A capital reduction can be used to channel liquidity from a company to one or more shareholders without having to distribute a dividend to all…
Category
Transfer Tax and Stamp Duty (TPO/AJD)
4 articles
Tax payment deferrals for the first quarter of 2021.
Royal Decree-Law 5/2021, in force since March 13, introduces a set of extraordinary measures to support business solvency, intended to help sustain the business community…
The sale of a pharmacy is subject to Stamp Duty (AJD)
In two recent judgments of November 26 (appeal no. 3873/2019 and appeal no. 3631/2019), the Supreme Court ruled on whether the first copies of public…
Tax measures included in the General State Budget Law for 2021
Law 11/2020, of December 30, on the General State Budget for 2021 (hereinafter, the “LPGE”), was published in the Official State Gazette (BOE) of December…