ETVE Spain: A Tax-Efficient Entity for Optimizing Foreign Investment
Since 1995, Spain’s ETVE (Entidad de Tenencia de Valores Extranjeros) regime has provided an appealing tax structure for managing foreign investments. ETVEs allow minimal taxation on dividends and capital gains, taking advantage of Spain’s extensive double taxation treaties. This regime benefits investors by enabling efficient repatriation of funds and reducing overall tax liabilities.
The Delegation Agreement within the CAE System in Spain: Specifics and Legal Requirements
In Spain, the responsibilities of the designated party within the CAE system are executed by entering into the delegation agreement, which outlines the commitment to achieve the agreed-upon energy savings as per RD 36/2023. Article 10 of this royal decree details the specific characteristics of this agreement.
The Managing Body of a Company in Spain
In Spain, the Capital Companies Act establishes several requirements for being appointed as a director, such as legal capacity or absence of incompatibilities. However, neither Spanish nationality nor residence in Spanish territory is necessary for a person, whether national or foreign, to hold the position.
The regulation of Prime Contracts and Subcontracts in Spain
Following the 2022 labour reform, the types of temporary contracts in Spain have undergone significant changes. These measures aim to adapt the labour market to the new socio-economic needs and realities.
Contractual Breach in Real Estate Sales in Spain
Contractual breach in real estate sales in Spain can manifest itself in various ways, whether by the breaching party, the type of breach, or the severity of the violation. Given …
Hidden Defects in Real Estate Sales in Spain, What to Do?
In real estate transactions in Spain, the legal consideration of hidden defects is crucial to protect buyers and preserve market integrity. These defects, not visible to the naked eye, raise legal questions about the rights and obligations of buyers and sellers.
The Contract for the Sale of Energy Savings Certificates CAE in Spain, Specific Features and Legal Requirements
In Spain, Energy Savings Certificates (CAE) can be bought and sold after validation and registration in the National Registry of Energy Savings Certificates.
Prevention and Resolution of Deadlock in Limited Liability Companies
Understanding and preventing corporate deadlock is essential for protecting investments and ensuring business continuity. Learn how to implement preventive measures and available solutions in the case of conflicts.
Real Estate Co-Ownership in Spain: the Common Assets Division
In Spain, shared ownership of real estate can pose challenges due to diverging interests among co-owners. The Spanish Civil Code provides solutions in Article 400 et seq. for these situations.
The CAE Agreement in Spain: Parties and Provisions
The minimum content of the CAE Agreement, designed for the procurement or transfer of energy savings by a delegated or obligated entity, is outlined in Order TED/815/2023, dated July 18th. This order partially elaborates on Royal Decree 36/2023, of January 24th, governing the system of Energy Saving Certificates in Spain.
