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Espagne
A new tax recently entered into force in Spain for fiscal years 2022 and 2023, called “Impuesto Temporal de Solidaridad de las Grandes Fortunas”. The same rules must be applied…
Spain: New STARTUP ACT to attract entrepreneurs and investors to Spain
Spain recently passed the “Startup Act” at the end of 2022. This new act improves the conditions for new companies to be set up in Spain, and also for entrepreneurs…
Fact Sheet 3: The statutory matrimonial property regime (in the absence of a marriage contract)
This Fact Sheet No. 3 (2022) aims to present an overview of the various matrimonial property regimes applicable in the
absence of a marriage contract in all member countries of the LEXUNION network (Belgium, Spain, France, Italy, Netherlands, Switzerland, United Kingdom).
Spain: Unconstitutionality of the method for calculating the taxable base
The Constitutional Court has upheld the question of unconstitutionality filed by the Contentious-Administrative Chamber of the High Court of Andalusia, Ceuta and Melilla, based in Malaga. Consequently, the CC has…