Articles

15 2025 The Carbon Credit Market in Spain

How the Carbon Credit Market Works in Spain

The carbon credit market in Spain is subject to third-party verification through the Carbon Footprint, Offsetting, and Carbon Absorption Projects Registry. This entity ensures that the generation of carbon credits complies with the characteristics of the registered project.

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52 2024 Battery Storage Projects in Spain

Battery Storage Projects in Spain: Regulations and Requirements

Overview of the regulatory framework and the typology of energy storage facilities in Spain, focusing specifically on access and connection permits, environmental authorizations, and eligibility for capacity auctions related to battery storage.

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16 2025 Beckham Law vs. Mbappé Law

Tax Benefits for Foreign Professionals in Spain: “Beckham Law” and “Mbappé Law”

This article explains the legal and tax aspects of the Beckham and Mbappé regimes, their advantages, and eligibility requirements.

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11 2025 Taxes for Non-Residents on Real Estate Transactions

Taxes for Non-Residents on the Purchase and Sale of Real Estate in Spain

Spanish tax regulations impose several taxes on the acquisition and transfer of real estate. The taxation applicable to non-residents differs slightly from that for residents and varies based on the nature of the transaction, the type of property, its location, and the circumstances of the buyer or seller.

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03 2025 Obligations for consumer credit lenders and brokers

New Requirements for Consumer Credit Lenders: Mandatory Registration and Supervision

The obligation for credit lenders and brokers to register and be supervised by the Bank of Spain aims to strengthen consumer confidence by ensuring that lenders operate under responsible standards. Additionally, this regulatory framework will help identify and mitigate risks, promoting greater stability in the financial sector.

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04 2025 Pre-contractual documents

Pre-Contractual Documents in Spain: Commitment or Mere Formality?

In the Spanish legal system, pre-contractual documents play a fundamental role in shaping future contractual relationships and can create obligations and liabilities, such as the duty to act in good faith and maintain confidentiality.

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09 2025 Goodwill Compensation Spain

Compensation for Tenants Upon Termination of Commercial Lease Agreements

When a commercial lease ends, the tenant may be entitled to goodwill compensation. We analyze the requirements and calculation methods.

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55 2024 Deductibility of Directors’ Compensation

Deductibility of Directors’ Compensation in Spain: Legal and Tax Considerations

In 2023 and 2024, the Spanish Supreme Court relaxed the rules on the deductibility of directors’ compensation, prioritizing the justification and business connection of expenses over formal requirements.

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49 2024 Requirements for crypto-asset service providers

Requirements for Cryptoasset Service Providers under the New MiCA Regulation

The MiCA Regulation harmonizes the requirements for the public offering and trading of cryptoassets, regulating transparency, supervision, security, and anti-money laundering measures. Authorized entities will be under the continuous supervision of the CNMV (Spanish National Securities Market Commission).

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08 2025 The Search Fund Investment Model

The Search Fund Investment Model in Spain: legal aspects and benefits for investors

Search Funds in Spain allow investors to acquire established companies with high growth potential. We examine the key legal aspects and advantages of this strategy, including risk diversification, active participation and investment flexibility.

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