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THE NEW REAL ESTATE MORTGAGE LAW

As from 16th June 2019, the new mortgage legislation will come into force, according to which, and in line with European directive 17/2014, the mortgage holder will be better protected and the mortgage creditor will have to take more precautions given the obligation to be informed about the solvency of the debtor (Article 12. Information concerning the solvency of the…

THE USE OF COMPANIES FOR THE PROVISION OF PROFESSIONAL SERVICES

Following the constant debate regarding the legality of the use of companies by taxpayers for paying tax on their earnings, the Spanish tax authorities have made a statement in this regard, in order to establish guidelines for said use. The Spanish tax authorities establish that indeed it is perfectly licit to provide professional services via a company. However, it will…