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
Wikipedia

Wikipedia battles disinformation

Posted on 10 February, 2021
In the midst of the post-truth and disinformation era, public institutions and the main online platforms have taken on the challenge of addressing the threat of manipulation of information and its well-known fateful consequences.
mercado de juego

X-ray on Spain’s gaming market

Posted on 3 February, 2021
distribución

The General Court annuls in part the European Commission’s inspection decisions against various French retailers for lack of sufficient evidence

Posted on 24 December, 2020
On October 5, 2020, the General Court of the European Union (“GC”) annulled in part the European Commission’s (“EC”) inspection decisions against French retail companies Casino, Intermarché Casino Achats and Les Mousquetaires. The EC suspected anticompetitive practices by these retailers.

Who gets a seat at the table when a company negotiates or updates its equality plans?

Posted on 29 December, 2020
Negotiating equality plans has become a real new challenge for companies. Not only because the plan’s technical content is now much more complex, due to the recently approved Equality Plans Regulation (under Royal Decree 901/2020, of 13 October, summarized in our Legal Flash) but also because the parties who must sit down and negotiate is a
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
Spanish Loyalty Shares

Update on Spanish Loyalty Shares proposal

Posted on 3 February, 2021
The amendment phase of the draft bill that will incorporate the revised Shareholder Rights Directive (SRD II) into Spanish law ended on December 2, 2020. It is now subject to the issuance of the corresponding report (Informe de la Ponencia) before its approval by the competent parliamentary committee and its referral to the Senate. As