Law 14/2013 of 27 September introduced in Spain the Golden Visa (or Residence Visa for Investors), which for many is undoubtedly, due to its great benefits, the best visa for non-EU citizens to obtain residency in Spain. In today’s article, we will detail its main features. The beneficiaries of the Golden Visa As we said...Read More

As is well known, the Inheritance and Donations Law is a tax ceded to the Autonomous Communities. Thus, each autonomous region can decide at will whether or not to apply the tax, as well as the amounts that can be reduced or the allowances, if applicable. In particular, it is common to see on television...Read More

The tax forms for SMEs and the self-employed must be widely known by them, in order to comply with their tax obligations and not be penalised. Taxes are quarterly (as in the case of VAT) or annual, and are linked to business and professional activity. In fact, the entrepreneur or self-employed person is obliged to...Read More

The right of first refusal and pre-emption right in favour of the Generalitat Valenciana, which has recently been recognised by Decree-Law, is important because it is a preferential acquisition right in favour of this institution. What is a right of pre-emptive acquisition? In Spanish Civil Law, pre-emptive acquisition rights are the right of first refusal:...Read More