Archive of month: February 2023

On September 28th, 2022, Law 18/2022 on the creation and growth of companies was approved. This law creates a new legal framework to promote and stimulate the creation of Societies in Spain. Its star measure is the constitution of limited companies with one euro of share capital. The main novelties that this law incorporates are: […]

I think we all agree that the pandemic crisis is a digital ground zero in a way. We experienced the first approaches with video transmissions in court and saw the possibility to reduce the number of participants in a court hearing. But where does that lead us? Should we continue and expand the idea of […]

El metaverso es la tierra prometida. Así lo afirman muchos. Grandes Inversiones han alentado la idea de un nuevo lugar on line aun por crear, por comprar, por construir, donde llegar tarde puede costar mucho dinero. Nada se sabe de momento si el metaverso es o será la tierra prometida, pocas dudas hay sin embargo […]

¿Qué es la Ley Beckham? Se trata de un régimen fiscal favorable aplicable a los extranjeros que se desplacen a vivir a España (“impatriados”). Fue introducido por el Real Decreto 687/2005 que modificó la Ley del IRPF. Tributación por el IRNR durante los 6 primeros períodos impositivos. Tributación fija de los ingresos obtenidos en España […]

Was ist das Beckham-Gesetz? Günstige Steuerregelung für Ausländer, die nach Spanien ziehen. Es wurde durch das Königliche Dekret 687/2005 zur Änderung des Einkommensteuergesetzes eingeführt. Anwendung der gebietsfremden Einkommenssteuer während der ersten 6 Steuerperioden. Feste Besteuerung des in Spanien erzielten Einkommens in Höhe von 24 % bis zu 600.000 € und 47 % darüber hinaus. Ziel […]

What is the Beckham Law? Favorable tax regime applicable to foreigners who come to live in Spain. It was introduced by Royal Decree 687/2005 that amended the Personal Income Tax Law. Application of non-resident income tax during the first 6 tax periods. Fixed taxation of income obtained in Spain of 24% up to €600,000 and […]