The city council “plusvalia” had already been seriously damaged by other rulings of the Constitutional Court, but the most recent one of October 26, 2021 seemed like a death sentence. Will it survive? This tax –technically known as the Tax on the Increase in the Value of Urban Plots– must be paid when any transmission [...]
Someone has passed away and we have found out that we have some right to his inheritance. In this situation, is it necessary to go to the notary? First of all, it’s worth noting that the answer will be given based on Spanish law, so, under certain circumstances, this might change for a foreigner. However, [...]
1. If you have received payments from an ERTE, you will be interested to know the following. Given the situation experienced during 2020 due to COVID-19, many of you may have found yourself in ERTE situation. If you have found yourself in this situation, you should take into account that the perceptions received while you [...]
It’s very common, when buying a house, to initially sign what’s called a reservation contract whose purpose is to get the property out of the market to avoid a new buyer appearing, in exchange of a small sum of money. After this, another contract is usually signed, which is named “arras” contract, and together with [...]
0. Introduction. A few days ago, we wrote an article that you can read here, in which we commented on the recent resolution of the General Directorate of Legal Security and Public Faith, of October 23, 2020 (BOE of November 6, 2020), in which this General Directorate resolved that any certification of the agreements taken [...]
0. Introduction. In this article we will analyze, in relation to a recent resolution of the General Directorate of Legal Security and Public Faith of November 19, 2020 (BOE of December 7, 2020), the possibility that companies can take agreements without need to hold a meeting of the board of shareholders, meaning, without physically meeting [...]
0. Introduction. Sometimes, a company is constituted in a certain year, but the registration of the constitution in the Companies House takes place in the following year. This situation is common when the company is set up at the end of the year, so that the registration takes place already in the following year. It [...]
0. Introduction. The General Directorate of Legal Security and Public Faith issued a resolution on October 30, 2020 (BOE of November 23, 2020), in which it resolved on the cancellation of registrations, journeys and deposits of books subsequent to a social agreement that it was annulled by court ruling and that are contradictory with said [...]
0. Introduction. The General Directorate of Legal Security and Public Faith, in its resolution of October 23, 2020 (BOE of November 6, 2020), resolved that it is necessary that the members of the Board of Directors who attend the meeting must be identified for the registration of the acts that they agree, even when all [...]
This state of alarm is declared to contain the spread of infections caused by SARS-Cov-2. It is not a state of alarm like the previous one, the main difference is that home confinement of the population is not foreseen. Its entry into force was from October 25, 2020, until November 9, 2020, but the Government [...]
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