artículo 39.7 LIS

Investment in films and events: the new financing agreement of article 39(7) of the Corporate Income Tax Act

Posted on 22 February, 2021
To apply tax deductions in Spanish audiovisual productions and live events more effectively, Republican Party Esquerra Republicana submitted amendment 3090 to the draft bill of the 2021 General State Budget Act(LPGE), currently going through parliamentary process. This amendment introduces an innovative transfer scheme for tax credits governed by articles 36(1) and 36(3) of the Corporate
libros electrónicos

Happy festival of books… and e-books?

Posted on 23 April, 2021
Today Catalonia celebrates one of its most beloved and anticipated holidays: Sant Jordi, the festival of books, reading and roses. It is also the International Book Day, which transcends flags, religions and ideologies. Anyone who loves culture and wants to celebrate it can go out and participate in the events or approach the more than
El tenedor

Google and ElTenedor avoid a fine by the CNMC after a customer’s complaint

Posted on 26 March, 2021
On January 12, 2021, the National Commission on Markets and Competition (“CNMC”) dismissed T-BONET’s complaint against LA FOURCHETTE S.A.S (operating as “ElTenedor” in Spain) and GOOGLE INC. (“Google”). T-BONET, a restaurant company, claimed that Google unreasonably gave priority to ElTenedor’s reservation system over its own booking platform, thereby infringing articles 1 and 2 of the

New obligations for companies posting employees to Spain

Posted on 29 April, 2021
The recent surge in transnational posting of workers and international remote working practices, arising from increasing employee mobility and expanded use of technologies that facilitate any kind of work, give special significance to the recent amendment of Spanish Law 45/1999 of November 29, on posting of workers for transnational provision of services. This is especially
Régimen fiscal

The tax regime for the Women’s Champions League final

Posted on 7 October, 2020
Two weeks ago, Royal Decree Law 28/2020, of September 22, on remote working was published in the Official Gazette of the Spanish State (BOE) and, in its additional provision six, included the tax regime for the “2020 UEFA Women’s Champions League” final, whose quarter-finals, semi-finals and final were held in San Sebastián and Bilbao in
Corporate Governance

Spanish Corporate Governance and Capital Markets Reform: key changes introduced by Act 5/2021

Posted on 30 April, 2021
The purpose of Spanish Act 5/2021 (“Act 5/2021”) is (i) the improvement of corporate governance matters and the functioning of capital markets, and (ii) the transposition into Spanish law of Directive (EU) 2017/828 (“SRD II”), the main purpose of which is encouraging long-term shareholder engagement in listed companies.