The role of the executor in the inheritance process in SpainExecutors of wills in Spain are those appointed by a testator to fulfil the testator’s last will. Executors can be named jointly, successively or severally and perform on a voluntary basis and free of charge. He must report about his functions to the heirs.Read more
Consequences of the Fiscal Reform in Spain for Self-Employed WorkersThe fiscal reform in Spain implies a lowering of tax withholdings for self-employed people whose annual income is lower than 12.000 €. Self-employed workers can benefit from these measures beginning on the 1st of July 2014.Read more
Can a child be disinherited in Spain?In Spain, it is particularly difficult to disinherit a child because the Spanish Law on Inheritance obliges estates to be divided into three parts. Two thirds belong to the heirs: one third of which would correspond exclusively to the compulsory heirs —in Spanish, this part is called legítima (legitimate); the other third is aimed to improve any of the heirs’ portion as the testator wishes.Read more
M&A in Spain: Management and control of economic concentrationThe management of economic concentration requires a due diligence report. After this, the acquirer prepares a binding offer to the target company which lays down the basics of the concentration contract. The national control of economic concentration aims to obtain the necessary authorisation of the transaction. It achieves this through notification duty, and then a two stage procedural phase.Read more
Taxation on the purchase of property under the new fiscal reform in SpainThe cuts to tax benefits planned in the draft of the Spanish fiscal reform will affect property acquired before the 31st of December 1994, experts thus expecting a rise in sales.Read more
The Value of E-mail as Evidence in SpainElectronic mail has become an indispensable tool in Spain for the exchange of information in our daily lives, both personally and professionally. It is expected to gain legal significance as the Civil Procedure already recognizes its validity of electronic evidence at trial in Spain.Read more
The Telecommunications Law and Protection of Information in SpainThe new General Telecommunications Law 9/2014 updates the current legislation in Spain, which dates from 2003, with two fundamental objectives: to facilitate the deployment of new generation networks and to improve the supply of innovative services to citizens. It also recognizes more effective rights for end users concerning the protection of information.Read more
The New General Telecommunications Law in SpainA controversial issue of the new General Telecommunications Lawin Spain is that operators will be able to seize rooftops on buildings to place antennas, without the authorization of city councilsRead more
How to comply with the Law of Cookies and avoid Sanctions in SpainThe new Law of Cookies amended in 2012 has established fines as a call to attention to electronic businesses so that they update their respective web pages; businesses in Spain have already been sanctioned. The following article summarises the event and provides an introduction to understand how to avoid committing these errors.Read more
News about the legal conditions of recruitment in SpainThe legal conditions of recruitment in Spain require the employer to provide the consumer with additional information prior to signing the contract. This additional information must be relevant, truthful and sufficient about the main characteristics of the contract especially with regards to their legal and economic conditions.Read more
