Spain

Briefings in English - 2010

The Spanish government’s proposed amendments to the Spanish Criminal Code have significant implications for companies doing business in Spain. The amendments impose criminal liability on companies in certain circumstances and, for the first time, classify bribery between individuals as a criminal offence. These amendments will directly affect governance issues within companies, as well as their day-to-day activities. (July 2010)

On 18 June, Royal Decree Law 10/2010, dated 16 June, came into force, approving the labour law reform in Spain. It has been agreed that it will be processed as a law and it is very likely that there will further changes in the near future, which we will let you know about. The main aspects of the reform are the introduction of measures aiming to limit fixed-term employment and encouraging indefinite employment, changes related to the termination of employment agreements and changes to improve internal flexibility within companies. (June 2010)

This article first appeared in the seventh edition of The International Comparative Legal Guide to: Environment Law published by Global Legal Group. (May 2010)

This guide covers the main aspects of investing in commercial real estate in Austria, Belgium, England and Wales, France, Germany, Italy, the Netherlands and Spain. It summarises types of ownership and property rights, the acquisition process, legislative controls on the use and development of land and taxes and other costs involved in acquiring real estate. It is neither an exhaustive summary nor a detailed analysis of property-related legislation and therefore cannot replace detailed advice from qualified legal counsel on specific cases or transactions. (March 2010)

Briefings in Spanish - 2010

El pasado 18 de junio entró en vigor el Real Decreto Ley 10/2010, de 16 de junio (RDL) por el que se aprueba la reforma del mercado laboral. Habiéndose acordado su tramitación como proyecto de ley, es de esperar que tengan lugar algunas otras modificaciones, de las que se informará en el momento oportuno. Los aspectos más significativos de la reforma son la introducción de medidas tendentes al endurecimiento de la contratación temporal y al fomento de la contratación indefinida, así como modificaciones relativas a la extinción del contrato de trabajo por causas objetivas y modificaciones cuyo objetivo es aumentar la flexibilidad interna en las empresas. (Junio 2010)

No cabe duda que la reforma del Código Penal propuesta por el Gobierno, que se encuentra en la última fase de su tramitación antes de ser aprobada, reviste especial importancia dentro del ámbito empresarial, pues la misma afecta a la responsabilidad criminal de las personas jurídicas y tipifica como delito el soborno entre particulares. Estas modificaciones afectarán de forma directa tanto al ámbito organizativo de las empresas como al desarrollo de sus actividades.

The Spanish Accounting regulator (ICAC) has issued recently two rulings which include criteria of interpretation of recently approved Spanish GAAP in respect of profit participating loans and loans between related parties. This article reviews the mentioned rulings. It was first published by La Ley grupo Wolters Kluwer in the book 2010 Anuario Fiscal para Abogados. (May 2010)

This article summarises the interpretation criteria followed by the Spanish General Directorate of Taxes (DGT) in relation to Article 81 of the Spanish Corporate Tax Act and, specifically, the binding tax ruling V1956-09 issued by the DGT last 4th September 2009. It was first published by La Ley grupo Wolters Kluwer in the book 2010 Anuario Fiscal para Abogados. (May 2010)

This article discusses the implications of the ECJ's judgment in Société Papillon/Ministère du budget, des comptes publics et de la fonction publique. It was first published by La Ley grupo Wolters Kluwer in the book 2009 Anuario Fiscal para Abogados. (February 2010)

This article summarises the judgment issued by the Spanish Central Administrative Court, dated 10 October 2007, in which the court analyses the application of the ordinary credit method regulated under Article 29 of Law 43/1995 on the foreign tax levied on income derived from a permanent establishment located in jurisdictions classified as tax havens. It was first published by La Ley grupo Wolters Kluwer in the book 2009 Anuario Fiscal para Abogados. (February 2010)

Las principales novedades fiscales introducidas en el ámbito del Impuesto sobre Sociedades, Impuesto sobre la Renta de las Personas Físicas, Impuesto sobre la Renta de No Residentes, Impuesto sobre el Valor Añadido e Impuesto sobre la Transmisiones Patrimoniales y Actos Jurídicos Documentados, a través de la siguiente normativa aprobada durante el año 2009. (Febrero 2010)

I hereby agree that Freshfields Bruckhaus Deringer can collect, save and process the personal data provided for the purpose of informing me about the seminars indicated above, in accordance with the firm's general privacy policy.

I agree that the firm may may use the information for marketing activities, i.e. the sending of legal publications, notifications of other seminar programmes and for the promotion of Freshfields Bruckhaus Deringer's services by mail and email. We may from time to time share this personal data with service providers who shall use it for the same purposes on our behalf. I am aware that I can retract/revoke/withdraw my consent at any time.

Remove my name from all mailing lists