Technology and AI as a means for the development of transfer pricing

“Technology facilitates best practices for compliance regimes in the development of transfer pricing”   These tools significantly help in price fixing between companies   The use of technology in transfer pricing Technology is now an important part of the business growth of multinational groups. The Organisation for Economic Co-operation and Development (OECD) established last year…

Congress approves Startups Law

“The approval of the new Startup Law will mark a turning point in the sector and a turning point for the future”   What is the main news of this recent measure? Following the approval in the Spanish Congress of Deputies on 2 December 2022 of the Law for the Promotion of the Emerging Companies…

Tax Impact of the Solidarity Tax on Non-residents

Main issues for non-residents The Solidarity Tax is a major setback for large fortunes. In particular, in this text, we will focus on those aspects related to non-residents and how they are affected by the application of this new tax that is currently being debated in Congress. By way of introduction, we believe we should…

Impuesto de solidaridad

Solidarity Tax on Large Fortunes

“Spain’s large fortunes will have to contribute more to alleviate the energy and inflation crisis”   Will the application of the Solidarity Tax on Large Fortunes really be effective?   The object of the tax and its temporal scope The regulation of this tax is aimed at directly improving the country’s economic position. Introduced on…

The Government approves the Startups Law in Congress

Last Thursday, November 3, 2022, the Government of Spain approved the Startups Law, a law that may come to place the country at the forefront in attracting investors. It includes important tax measures and relaxes procedures to encourage the creation of and investment in startups in the technology sector. It favors the establishment of teleworkers…

LAW 18/2022 ON THE CREATION AND GROWTH OF COMPANIES.

On September 29, 2022, Law 18/2022 on the Creation and Growth of Companies was published, which comes into force on October 19, 2022. We can say that it modifies and adds new regulations, to: The regulation to create a RSC (Limited Liability Company): with a share capital of one euro, introducing reforms to facilitate its…