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Real estate transactions across Europe

Real estate transactions across Europe

Real Estate owners, investors, Asset and Property Managers today have a global and European focus when it comes to real estate investments. Being confronted with different legal and tax systems a short practical overview can be helpful for those who are trying to find their way in the different European ... Read More »

The drittwirkung or the voluntary renunciation of the ‘right of veto’ of the shareholder affected by a statutory reform

The drittwirkung or the voluntary renunciation of the ‘right of veto’ of the shareholder affected by a statutory reform

‘As we said yesterday’ here [1], the General Directorate of Registers and Notaries (‘DGRN’) decided on December 4 on the registration criteria for the registration of drag along clauses and, therefore, on any modification of the Articles of Association that will impact on the rights and obligations of the dissenting ... Read More »

Spain: Publication of the draft Personal Data Protection Law to replace the Personal Data Protection Law 15/1999

Spain: Publication of the draft Personal Data Protection Law to replace the Personal Data Protection Law 15/1999

The Ministry of Justice has published the draft Personal Data Protection Law to replace Personal Data Protection Law 15/1999 (LOPD, its Spanish acronym) in order to adapt the Spanish regulations to the General Data Protection Regulation 2016/679 (GDPR), passed by the European Union on April 2016. This draft is submitted ... Read More »

The minimum mandatory dividend: article 348 bis of the Spanish Corporate Enterprises Act

The minimum mandatory dividend: article 348 bis of the Spanish Corporate Enterprises Act

Article 348 bis of the Corporate Enterprises Act entered once again into force on January 1st, 2017. Its reactivation implies the possibility for companies’ shareholders to request the distribution of, at least, one third of the legally distributable profits arising from the company’s main business activities and, if this distribution ... Read More »

Reasoned opinion of the European Commission against the fines charged in Spain for failure to fill the tax declaration on assets held abroad

Reasoned opinion of the European Commission against the fines charged in Spain for failure to fill the tax declaration on assets held abroad

After the claims filed in November, 2015, by foreigners residing in Spain, the European Commission has recently issued a reasoned opinion requesting Spain to change its rules on assets held in other EU or the European Economic Area (EEA) Member States (so-called “Modelo 720”), as the fines charged for failure ... Read More »

Adarve Abogados launches a new edition of its book “Litigation in Spain”

Adarve Abogados launches a new edition of its book “Litigation in Spain”

Unfortunately, the economic crisis of the last decade has had many negative effects on the Spanish economy, and as a consequence,  many professional relationships have been biased by these difficulties. Contracts have been left unfulfilled, debts unpaid, goods undelivered, buildings unfinished, etc. As a result, many foreign service providers, suppliers ... Read More »

Corporate compliance in Spain: Procedural aspects of the criminal liability of legal entities.

Corporate compliance in Spain: Procedural aspects of the criminal liability of legal entities.

In 2010, a reform of the Criminal Code, introducing the criminal liability of legal entities in Spanish law; in 2015, a subsequent reform regulated the basic models of crime prevention; it has provoked a small revolution in the legal world and it has been the subject of many doctrinal articles, ... Read More »

Information return on assets and rights held abroad for residents in Spain to be fulfilled by 31th march

Information return on assets and rights held abroad for residents in Spain to be fulfilled by 31th march

Those who are tax resident in Spain (both local Spanish residents and expats resident in Spain) are legally obliged to provide information to the Spanish tax authorities regarding any offshore accounts, offshore investments, and real estate located abroad. Although this declaration of assets and right abroad is solely informative and ... Read More »

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