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Member Articles


Whistleblowing Law has Entered into Force in Spain

The Law 2/2023 regulates the protection of those who report regulatory and anti-corruption violations, by transposing the Directive (EU) 2019/1937, better known as the Whistleblowing Directive. I. What does it consist o ...

The Solidarity Wealth Tax for High-Net-Worth Individuals in Spain

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 ...

Spain Introduces a Plastic Tax for Non-reusable Packaging

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 ...

New Start-up Law in Spain with Tax Incentives for Emerging Companies and Expatriates

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 ...

Tax Havens and Transfer Pricing

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 ...

Maternity and Paternity in Spain

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 ...

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