Taxes on inheritance and gifts in Spain

The inheritance and gift taxes in Spain taxes the increase on wealth of a property, right or asset, the first one by reason of death of the transferor, the second one while still alive. Both must be paid by the beneficiaries, the amount will be vary depending on which autonomous community the asset is.

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Melanie Glover, June – September 2009

PDF- M.-Cooley-Law-School-Magazine-Winter-2009 Mariscal Abogados provides law students with the opportunity to expand on his/her substantive and practical legal education by practcing alongside an experienced team of attorneys. Melanie gained experience in …

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Rules and regulatins

The regulation in defence of competition in Spain

Spain’s competition defense is governed by Law 15/2007, enacted on July 3, which revamped the system and created the National Commission of Competition. Effective from September 1, 2007, the law emphasizes procedural aspects, especially the Clemency Program, providing exemption and fine reduction for companies collaborating against cartels.

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Amendments to the Unfair Competiton Act in Spain and its influence on other legislation

Act No 29/09 integrates EU Directive 2005/29/EC on unfair commercial practices and Directive 2006/114/EC on deceptive and comparative advertising into Spanish law. This incorporation, effective since January 2010, brings substantial changes to the Unfair Competition Act, General Advertising Act, Consumer Protection Act, and other related legislation, including the Retail Trade Organization Act.

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contrato de trabajo en españa

Seizure or attachment of assets in Spain

Asset seizure, or attachment, is a process that enables creditors to collect from delinquent debtors by looking to their assets, including property, goods, and/or earnings. There are two principal types …

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Hollographic Wills under Spanish Law

There are two categories of wills under Spanish law: common and special. Special wills are military, maritime, and ones executed in a foreign country, while common wills are open, closed, or …

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