The conference on the reform of insolvency regulation in Spain and Germany was held on November 25th 2014 at the German Chamber of Commerce for Spain in Madrid. The conference explored topics of pre-bankruptcy institutions, insolvency of company groups and the fiscal regime of crossborder insolvency.
The inheritance and donation tax in Catalonia has modified many of the quantitative elements of the tax in order to make it more effective e.g. an escalation for bonuses are introduced. However, its application of bonuses implies a substantial reduction of other bonuses provided in the tax. Nonethless, this new scenario highlights the necessity to review alternatives for better and efficient taxation.
There are four different groups for the innovation of percentages of reduction for kinship in acquisitions made as a result of death. It also offers different percentages of reduction for tax liability and the reduction for the acquisitions of goods and rights.
A will is a legal act in which the deceased or testator disposes of his or her property, rights, and obligations. According to the State, the modalities of wills may vary. In Spain, the Spanish Civil Code regulates wills, which creates differences between the common and special wills.
Working with Mariscal Abogados gave me practical legal experience in a broad range of legal areas. From labour law to corporate law, each day was filled with different types of …
The concept of donation is regulated by Articles 618 et seq. of the Spanish Civil Code (Cc) and it defines itself as an act of liberality under which one person …
I was an intern at Mariscal Abogados from May- July 2014. As a language student, I wanted to improve my language skills and also explore the possibility of studying law …
To ascertain the share of the inheritance allocated to the surviving spouse, it is crucial to establish the marital status at the time of the deceased’s death and whether it aligns with the inheritance rights of descendants or ancestors.
In Spain, the highest tax rate for inheritance acquisitions is 32% for the portion of taxable income surpassing 800,000 Euros. Although the discussed bonus can mitigate the tax liability arising from hereditary acquisition, the taxation associated with inheritance might still exceed that stemming from a donation.
After a full-time period of almost five- months, I finished my internship at Mariscal Abogados. I studied law in Amsterdam. In this period, I not only learned how to put …
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