View the PDF Investment in real estate has been affected by the process of financial globalization and has experienced a markedly cyclical behavior. Two periods of expansion can be observed, one in the 1980s and, another one, in the period 1993 to 2003, when non-resident investment increased considerably. Since 2003, the flow of foreign investment in real estate in our country has suffered a moderate slowdown, but remaining a leader in foreign [...]
View the PDF The recent judgement from the Court of justice of the EU concludes that designs and models do not benefit from copyright protection just because of the simple fact that they create a visual and an aesthetic differentiated impact. The Court judgment differentiates between (i) the protection that should be applied to the drawings and models made by the brand and (ii) the protection guaranteed by the copyright. The first [...]
View the PDF The Spanish General Directorate of Taxation concluded in its binding consultation V1069-19 of 20 May 2019 the obligation for tax non-residents in Spain to pay taxes for the sale of "bitcoins" in exchange for Euros in those cases in which the depository entity is located in the Spanish territory. The Tax Authorities consider that the sale of "bitcoins" in exchange for euros results in the obtaining of an income [...]
View the PDF Escura reminds you by means of this informative flash the obligation to submit the Form 232 on Informative return on related-party transactions and on transactions and situations relating to countries or territories classified as tax havens. Remember that this obligation was approved by the Order HFP/816/2017, of August 28th, published in the Bulletin (BOE) on August 30th, 2017. As we have already informed in previous newsletter, it is a [...]
On June 7th, 2019, Escura have held the first session of the Lex Fellowship 2019 by analyzing a case work with pre-law students from the most prestigious universities in the United States, such as Yale or Harvard. During this session, thirteen students have resolved and discussed together with our attorneys about a practical case on commercial and corporate European Law. Lex Fellowship provides multiple successful pre-legal programs with direct and higher-level legal [...]
View the PDF The exemption for work performed abroad under Section 7.p) of the Personal Income Tax Legislation (hereinafter, PIT) provides that work income received in Spain for work performed abroad with a limit of 60,100 Euros is tax exempt, with the following requirements: That such work is carried out for a company or entity non-resident in Spain or a permanent establishment located abroad under the conditions that are established by That [...]
Andrea Piscedda and Elena Escura, coordinators of the International Department of Escura, attended the Spring International Conference of TAG Alliances, which took place in London from May 8th to 10th. TAG is one of the leading global alliance of lawyers in the world, by number of attorneys, as well as by countries that cover and by the quality of the members, which has been highlighted in the ranking of Chambers & Partners [...]
Escura Tarragona, formerly Grup Vandellòs, announces the expansion of its offices in Calafell and Vendrell (Tarragona), which will be operational from May 10th, the date on which will be the opening. The main objective of the expansion is to improve the quality of service that the office offers to its clients after the solid growth of Escura. The integration of Grup Vandellòs and Escura at the beginning of 2018 involved the configuration [...]
With the entry into force of the Regulation (EU) 679/2016 and the Organic Law 3/2018 on the Protection of Personal Data and the guarantee of digital rights among its novelties is highlighted the principle of proactive responsibility that companies must perform to maintain good security measures for the protection of the personal data. This principle requires greater participation and involvement of companies to ensure a level of security appropriated to the possible [...]
