Corporate taxation

The CJEU confirms the Spanish limitation on VAT deduction for recreational and client entertainment expenses

Fernando Sivatte2026-03-18T18:03:07+01:0018 March 2026|Categories: Tax Advice Blog|Tags: CJEU, client hospitality expenses, Corporate taxation, entertainment expenses, EU VAT Directive, indirect taxation, Spanish tax law, tax law, tax litigation, VAT Compliance, VAT deduction|

The Court of Justice of the European Union (CJEU) has issued its Judgment of 12 March 2026 (Case C-515/24, ECLI:EU:C:2026:190) in response to the request for a preliminary ruling [...]

Family businesses and mergers and acquisitions in Spain: an analysis for decision-making

ETL ILIA2026-01-30T13:00:20+01:0030 January 2026|Categories: Legal Advice Blog|Tags: Corporate Structure, Corporate taxation, Corporate transactions, Due diligence, Empresa familiar, Family business, Fiscalidad Empresarial, Fusiones y adquisiciones, Generational succession, Mergers and acquisitions, Operaciones societarias, Pactos de socios, Relevo generacional, Shareholders agreements, Shareholders and directors, SME, SMEs, Socios y administradores|

Quick answer Family businesses account for a significant share of mergers and acquisitions in Spain because they combine business activity, personal wealth and family relationships. When generational succession, corporate [...]