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Member Articles


Should a Spanish Tax Non-Resident be Entitled to Pay Taxes in Spain for the Sale of Bitcoins in Exchange for Euros?

The Spanish General Directorate of Taxation concluded in its binding consultation V1069-19 of 20 May 2019 the obligation for tax non-residents in Spain to pay taxes for the sale of "bitcoins" in exchange for Euros in tho ...

The Court of Justice of the EU Rules the Requirements for an Object to Have Copyright Protection

The recent judgement from the Court of justice of the EU concludes that designs and models do not benefit from copyright protection just because of the simple fact that they create a visual and an aesthetic differentiate ...

Possibility of the Company to Sue in the Country Where the Infringements of Its Brand Arise

The past 5th of September of 2019 the Superior Court of Justice of the European Union clarified which is the territorial extent established in the article 97(5) of Council Regulation (EC) No 207/2009 of 26th February 200 ...

Corporate and Tax Issues When Purchasing Real Estate Located in Spain by Non-Resident Individuals

Bufete Escura has prepared a document summarizing the most important corporate and tax issues to be aware of for non-resident individuals purchasing real estate locaded in Spain. Read the entire article. ...

Data Protection: Passwords

With the entry into force of the Regulation (EU) 679/2016 and the Organic Law 3/2018 on the Protection of Personal Data and the guarantee of digital rights among its novelties is highlighted the principle of proactive re ...

Transfer Pricing: Document your Related-Party Transactions

The fiscal problem in relation to the transfer pricing is one of the main concerns of the companies, and especially for the importance that the Tax Agencies award to this issue. Bufete Escura has prepared and publis ...

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