Member Articles

On May 29, 2023, Law 12/2023, of May 24, 2023, on the right to housing, came into force. The full text of the law can be consulted at the following link: https://www.boe.es/buscar/act.php?id=BOE-A-2023-12203 Through t ...

In Spain, with the entry into force, on December 28, 2022, of Law 38/2022, a new tax has been introduced, called "Impuesto de Solidaridad a las Grandes Fortunas." Basically, this is a temporary welth tax for high-net-wo ...

The Spanish legal system transposed Directive (EU) 2018/851 through the entry into force of Law 7/2022 (LRSC) “to promote a circular economy by revising the current regulations on waste and contaminated land”, and th ...

We would like to inform you that last December 22, 2022, the Startup Law (Law 28/2022, promoting the ecosystem for startups), was published in Spain, with tax incentives for startups and their investors, as well as other ...

ESCURA informs you that those taxpayers who carry out transactions or hold securities in countries or territories classified as tax havens, regardless of the amount and whether the transaction is carried out with a relat ...

The purpose of this report is to briefly detail the rights of being under maternity or paternity leave in Spain as well as the possible actions that employees may request in the exercise of their rights after the return ...