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“GOLDEN VISA”. INVESTMENT AND RESIDENCE IN SPAIN

I.- Introduction. The Entrepreneurs Act was passed last Thursday, September 19th, 2013, however, the text has not yet been published in the Spanish Official State Gazette. The Act responds to the need to undertake reforms favouring growth and economic recovery, promoting, among other areas, foreign investments. In the following, we shall analyse the contents of the Act regarding “international mobility”,…

ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION

According to registry note of August 16th, 2013, from the Registry of Companies: “Annual accounts must be signed by the insolvency administrator in order to record his supervision thereof or be certified that the filed annual accounts have been overseen by him”. The legal argumentation is based on the following articles of the Insolvency Act 22/2003: Article 46: “1. In…