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Accrual of Inheritance Tax in holographic wills: Supreme Court doctrine (STS 356/2026, 2 February)

2026-03-31T09:51:28+02:0031 March 2026|Categories: General, Legal Advice Blog, Tax Advice Blog|Tags: , , , , , , , , , |

The Supreme Court, Administrative Chamber, has issued judgment no. 88/2026, of 2 February (appeal in cassation 6890/2023), in which it addresses the timing of the accrual of Inheritance and [...]

Should robots pay taxes? Key tax insights of AI

2026-03-25T12:00:33+01:0025 March 2026|Categories: General|Tags: , , , , , , , , , |

Artificial Intelligence (AI) and automation are accelerating a profound shift in the global economy. But beyond their impact on employment or productivity, one question is gaining increasing relevance: how [...]

Transfers of shares in Spanish private limited liability companies must be registered with the Commercial Registry for them to be effective against third parties and for shareholders to exercise their rights.

2026-03-23T10:56:37+01:0023 March 2026|Categories: General, Legal Advice Blog|Tags: , , , , , , , , |

The Preliminary Bill for an Organic Law on Public Integrity introduces a far-reaching reform of Spanish corporate law. Among its most relevant measures, the draft provides that the original [...]

What is a partners’ agreement?

2024-07-24T15:26:14+02:0028 March 2017|Categories: General|

If you are going to establish a startup or are going to carry out a capital increase in an existing company, you need to know what a partners agreement

¿Qué es un pacto de socios?

2017-03-28T08:57:59+02:0028 March 2017|Categories: General|

Si vas a constituir una startup o vas a realizar una ampliación de capital de una sociedad ya existente, es preciso que conozcas en qué consiste un pacto de [...]

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