Spain

Briefings in English - 2007

Trials are conducted before specialist courts in commercial matters (Juzgados de lo Mercantil). In addition, some appeal courts (eg Barcelona) tend to concentrate patent and other intellectual property cases in one of their sections, thus establishing an informal specialisation. (December 2007)

After a year of drafting and parliamentary discussions, Spain now has a new law on equal treatment between women and men. This is a 'code of law', so-called as it refers to all areas of society, introducing amendments to 22 pieces of existing legislation and covering the public and the private sector. This briefing looks at the most important measures introduced by the law from an employer’s point of view: measures against discrimination on grounds of sex, measures to promote equality within the private sector and measures to improve the balance between work life and private life. (April 2007)

The Spanish government has tackled tax evasion by amending the regulation of the indirect taxation of securities transfers. (February 2007)

Amendments introduced by Law 35/2006 and Law 36/2006. (January 2007)

Amendments introduced by Law 35/2006 and Law 36/2006. (January 2007)

General and savings income. Real property income. Dividends. Interest. Income from economic activities. Capital gains. Pension plans and other welfare schemes. Life insurance policies. Tax rates. Withholdings. (January 2007)

Briefings in Spanish - 2007

Tras un año de elaboración y discusión en el Parlamento, España cuenta con una nueva Ley Orgánica para la igualdad efectiva de mujeres y hombres. Esta ley se erige en una ley-código, que afecta a diversas áreas de la sociedad, introduciendo modificaciones en la regulación actual de 22 normativas, afectando además tanto al sector público como al privado. Este documento analiza las medidas más importantes introducidas por la ley desde el punto de vista del empleador, las medidas contra la discriminación por razón de sexo, las medidas de promoción de la igualdad en el sector privado, y las medidas que persiguen mejorar la conciliación entre la vida profesional y familiar. (Abril 2007)

Novedades en el Artículo 108 LMV: Introducción; Modificaciones que amplían el ámbito de aplicación del hecho imponible; Modificaciones que aclaran los requisitos para la aplicación del hecho imponible o su cuantificación; No aplicación a las transmisiones de valores admitidos a negociación; Conclusiones (Enero 2007)

Impuesto sobre el Valor Añadido, el Patrimonio y en la Ley General Tributaria. (Enero 2007)

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