Mariscal Abogados Infographics

Infographic regarding tax Incentives for sponsorship in Spain. You can access the content of this infographic in the article linked below it.

Tax incentives for sponsorship in Spain

Spain offers a favourable tax regime for sponsorship, allowing significant deductions in Personal Income Tax, Corporate Tax and even in wealth-related taxes such as Inheritance and Gift Tax.

Infographic regarding intra-EU cross-border mergers in Spain. You can access the content of this infographic in the article linked below it.

Intra-EU Cross-Border Mergers in Spain

An intra-EU cross-border merger enables companies from different European Union member states to merge, fostering economic integration and international expansion, particularly in Spain. These transactions are governed by EU regulations and the Law on Structural Modifications of Commercial Companies.

Infographic of the managing body of companies in Spain. You can access the content of this infographic in the article linked below it.

The Managing Body of Companies in Spain

In Spain, the Capital Companies Act sets specific requirements for director appointments, including legal capacity and the absence of incompatibilities. However, neither Spanish nationality nor residence in Spain is required for an individual, whether national or foreign, to assume the role.

Infographic of the tax measures approved in Spain for 2025. You can access the content of this infographic in the article linked below it.

Tax Measures in Spain for 2025

Major tax reforms take effect in 2025. Law 7/2024 introduces changes to Corporate Tax, Personal Income Tax and VAT, along with new levies on multinationals, banks and tobacco products.

49 2023 The Large Business Unit (UGE). You can access the content of this infographic in the article linked below it.

The UGE or Large Business Unit and Strategic Groups in Spain

The Large Business and Strategic Groups Unit (UGE) simplifies procedures and processes for entrepreneurs, international professionals, researchers, artists, investors and individuals with university or higher qualifications who are relocating to Spain.