Co-ownership of Participations in Spain

Co-ownership of Participations in Spain: Status as Member and The Individual Exercise of Rights

When dealing with co-ownership of corporate participations in Spain, in practice there are doubts about whether the co-owners are individually considered members (socios), as well as regarding the way in which to exercise rights inherent to the participations. The ruling handed down by the Spanish Supreme Court on 12 November 2020 clarifies these issues.

This entry was posted on 2 March 2021 by Christian Krause in Corporate and M&A.

Brexit and VAT in Spain

Brexit: Practical Matters Regarding VAT in Spain

After several extensions, a difficult political negotiation and the end of the transitory period, the exit of the United Kingdom from the European Union is fully effective. This means that from 1 January it will receive the same treatment as any other country that does not belong to the EU. The economic and legal consequences of said exit are numerous and varied, but in this brief article we wish to emphasise the changes which will take place in terms of VAT and which companies will note immediately.

This entry was posted on 26 February 2021 by Gustavo Yanes in Tax.

Direktinvestitionen in Spanien

Tighter Controls for Foreign Direct Investments in Spain

By means of a series of emergency decrees, which we explained in this article, the legislature significantly limited the original principle of liberal investment politics in Spain just before summer. Recently, new restrictions entered into force. In Royal Decree-Law 34/2020, of 17 November, effective 19 November, the Spanish government yet again tightened control mechanisms for foreign investment in Spain.

This entry was posted on 29 January 2021 by Nadja Vietz in Corporate and M&A.