Client alert

Note d'intérêt 4/2023: Changements dans les cotisations de sécurité sociale pour les travailleurs indépendants
À partir du 1/1/2023, le décret-loi royal 13/2022 du 26 juillet 2022 établit que la cotisation que les travailleurs indépendants doivent verser à la sécurité sociale sera calculée en fonction du revenu qu'ils prévoient de tirer de leur activité commerciale/professionnelle au cours de l'année. Le travailleur indépendant devra choisir la base de cotisation mensuelle lui […]
5 avril, 2023
Note d'intérêt 3/2023: Le délai de dépôt du modèle 720 pour les investissements à l'étranger a expiré
La date limite de dépôt du modèle 720 pour les investissements à l'étranger est fixée au 31 mars. Les résidents espagnols qui possèdent des biens ou des droits en dehors du territoire espagnol sont tenus de déposer cette déclaration. Vous devez donc veiller à demander des informations aux institutions financières étrangères dans lesquelles vous avez […]
15 mars, 2023
Note d'intérêt 1/2023: Taxe sur les emballages plastiques non réutilisables
Le 1er janvier 2023, la taxe sur les emballages plastiques non recyclables est entrée en vigueur. En attendant l'approbation du règlement qui clarifie tous les doutes suscités par la récente disposition (loi 7/2022), nous résumons les points essentiels de la taxe susmentionnée: Qui est assujetti:  Les personnes physiques, les personnes morales, les communautés de biens […]
2 janvier, 2023
Client Alert #11/2022: Tax Regime for impatriates in Spain
In Spain, the Personal Income Tax Law establishes a regime for foreigners who are in Spain because their work obligations are carried out in the country. The law considers these individuals as "Impatriates". This regime is also known as the "Beckham Law". Among the advantages of this regime are that of being taxed at the […]
19 septembre, 2022
Client Alert #10/2022: Promissory Agreement on the purchase of a property
Are you thinking of buying a property? Surely you have heard about the promissory agreement / Contrato de Arras. What is the promissory agreement? It is nothing more than a private agreement between buyer and seller, where the parties commit themselves to the future sale and purchase of a property. It is at this moment […]
18 juillet, 2022
Client Alert #5/2022: Constitutional Court annuls the limit to price fixing in housing leases
Law 11/2020 of September 18, on urgent measures regarding rent containment in housing rental contracts (hereinafter referred to as the "Rent Containment Law" or "RCL") established, among other measures, the limitation on the price of rents in "stressed" areas in Catalonia. These tense market areas affected more than 60 municipalities, including Barcelona, Girona, Lleida and […]
27 avril, 2022
Client Alert #4/2022: ECJ Decision on Spanish obligation to provide tax information (Model 720): Commision v Spain - C-788/19
The European Court of Justice has handed down its decision in case C-788/19 Commission v Spain, concerning a taxpayer's obligation to provide tax information, holding that the elements of the Spanish legislation requiring Spanish tax residents to declare overseas assets or rights are contrary to EU law in that the legislation's restrictions on the free […]
8 février, 2022
Client Alert 5/2021: New penalty regime for not filing Annual Accounts with the Commercial Register
With the entry into force of Royal Decree Law 2/2021, of January 30, the penalty regime for non-compliance with the obligation to file the Annual Accounts on time has been modified.
13 avril, 2021
Client Alert #2/2021: What is a business secret and what measures can be adopted to protect it?
In March 2019 the Business Secrets Act 1/2019 came into force, which seeks to protect confidential information related to all types of businesses, from employees or third party collaborators breaching confidentiality, as well as from spying among other unfair practices.
12 janvier, 2021
Client Alert #1/2021: The multilateral competent authority Agreement on automatic exchange of financial account information
Last March 26, 2018 Turkey ratified the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information to facilitate international co-operation through the exchange of relevant information for the administration, in order to promote a more effective enforcement of domestic tax laws. More details below.
4 janvier, 2021
Client Alert #31/2020: About legal evidence
More than once we are involved in conflicts, whether it is for commercial or labour issues, among others, and when proving our rights we do not always have supporting documentation that allows us to easily resolve the issue. That is why we comment on the importance of the evidence in the following Client Alert.
30 décembre, 2020
Client Alert #30/2020: Effects of BREXIT on the VAT treatment on sales to the UK
We comment on the changes that will take place from the 1st of January 2021, following the UK's departure from the European Union, mainly in relation to VAT obligations for businesses that supply goods in the UK.
28 décembre, 2020
Client Alert #29/2020: Urgent measures to support the tourism sector, the hotel industry and trade
Last December 23rd, Royal Decree-Law 35/2020 was published in the BOE, regulating a series of measures aimed at supporting the tourism, hotel and catering and trade sectors. The RD-Law introduces measures in 3 different areas: property leasing, labour and taxation.
28 décembre, 2020
Client Alert #28/2020: Listed companies of Real Estate Investment (REIT)
We analyse the characteristics of the international figure of the REIT (Real Estate Investment Trust). They are a sort of financial investment that was born in the USA during the 1960s, and which years later moved to Europe to handle real estate investments.
9 décembre, 2020
Client Alert #27/2020: Is the Golden Visa in danger?
Controversy in the European Commission over citizenship programmes for investors in Cyprus and Malta. Among other matters, they are concerned about the consequences for the European Union as a whole, since being a national of a Member State means being a citizen of the Union.
1 décembre, 2020
Client Alert #26/2020: The application for precautionary measures through the REBUS SIC STANTIBUS clause
The unpredictable crisis caused by COVID-19 has had a great impact on the contracts held by the Spanish companies. In this article, we would like to comment on the application that our Courts are making concerning to the "rebus sic stantibus clause", through the precautionary measures.
24 novembre, 2020
Client Alert #25/2020: Measures agreed by the Generalitat in matters of rentals
We comment on the measures approved by the Generalitat to palliate the income decrease in industrial and commercial services, in particularly, price reduction from lease of commercial premises contracts.
28 octobre, 2020
Client Alert #24/2020: Buying a house to renovate and resell
We briefly comment on the advantages of taxation in the purchase of houses to be reformed and later sell them.
16 septembre, 2020
Client Alert #22/2020: Notes about taxation for non-resident Real Estate owners in Spain
We briefly comment on the different cases of tax obligations involved in the purchase of real estate in Spain, for non-residents.
25 août, 2020
Client Alert #21/2020: Spain’s impatriates tax regime
In an increasingly globalised world, the number of people who settle in Spain for work purposes is growing year by year. As long as they comply with a series of requirements, the "Beckham Law" gives them the possibility of paying Personal Income Tax according to a special regime aimed at foreigners who have moved to […]
5 août, 2020
Client Alert #20/2020: New procedure for obtaining residency for British citizens in Spain due to "Brexit"
We comment on the changes on the procedure to obtain the residency in Spain for the british citizens due to Brexit, in force since July 6th.
3 août, 2020
Client Alert #19/2020: Special scheme for entities engaged in home rental
We comment on the requirements that must be met by companies dedicated to home rental in order to enjoy a bonus of 85% of the tax quota in their Corporate Tax.
28 juillet, 2020
Client Alert #18/2020: Notes about The Spanish GOLDEN VISA program expedites entry into Europe
The enacted Spanish law 14/2013 allows nationals of third countries who comply with certain investment requirements to freely enter or even reside in Spain. It allows the user to travel freely to other European countries within the Schengen Area. Below, we explain a little more about this possibility of visa for foreigners.
18 juillet, 2020
Client Alert #17/2020: What happens with the Residence Permits? Are they extended?
Last May 18th were approved new measures regarding situations of foreigners in Spain such as the extension of temporary residence and work permits and the extension of stay permits, among others.
21 mai, 2020
Client Alert #16/2020: Social measures in defense of employment
It was published the Royal Decree-Law 18/2020, of 12 May, on social measures in defense of employment regarding temporary employment regulation files (“ERTEs”), based on the causes included in article 22 of Royal Decree-Law 8/2020, of 17 March, regarding extraordinary emergency measures to address the economic and social impact of COVID-19 during de-confinement. We will […]
19 mai, 2020
Client Alert #15/2020: Intra-European Community operations: ¿Are they VAT exempt?
Spanish legislation has incorporated new EU regulations in relation to intra-community operations. Deliveries of goods between EU countries used to be exempt from VAT, but the conditions for VAT exemption have changed.
6 mai, 2020
Client Alert #14/2020: Conditions for the opening to the public of certain retail shops and services, as well as for the practice of professional and federated sports.
Yesterday began the de-escalation of the confinement established on March 14th with the declaration of the state of alarm. The opening of retail and commercial shops, hospitality and restaurant activities are allowed following strict security and hygienic measures, as well as the practice of sport on an individual basis.
5 mai, 2020
Client Alert #13/2020: New measures to give continuity to the judicial activity
Last April 28th various measures were approved in order to give continuity to the judicial activity, such as holding of procedural acts by means of telematics presence, attention to the public by telephone or through e-mail and full working day for the court-appointed lawyers.
4 mai, 2020
Client Alert #12/2020: New measures to the Bankruptcy law and Corporate law
New measures to the Bankruptcy Law and Corporate Law were approved on April 28th. They are related to refinancing agreements, the possibility to modify the bankruptcy agreement, among others.
2 mai, 2020
Client Alert #11/2020: Moratorium on monthly rent payments for non-residential leases.
The Royal Decree Law 15/2020, of April the 21st, regarding complementary measures to support the economy and employment, introduce, among others, measures in order to reduce small and medium companies and self-employed persons expenses, foreseeing the possibility to require a moratorium or deferral on monthly rent payments for non-residential leases.
24 avril, 2020
Client Alert #10/2020: Tax terms extension
The BOE of April 15, 2020 publishes the Royal Decree-Law 14/2020, of April 14, which extends the term for filing and payment of tax declarations and self-assessments, within the context of the different tax measures approved in order to mitigate the effects derived from COVID-19 and the consequences of the declaration of the state of […]
17 avril, 2020
Client Alert #9/2020: Participative Loans
What is a Participatory Loan? Is it a good financing option? What interest does it generate? Here is a breif summary of its main characteristics.
15 avril, 2020
Client Alert #8/2020: Major points of the Royal Decree-Law 487/2020
On April 11th 2020 came into force the Royal Decree 487/2020, extending the state of alarm declared by Royal Decree 463/2020 of March, 14th for the management of the situation caused by the COVID-19. We comment on its  major points
13 avril, 2020
Client Alert #7/2020: Personal Income Tax and Wealth Tax Declaration
Despite the declaration on March 14th of the State of Alarm in Spanish territory, Personal Income Tax and Wealth Tax annual declaration filing terms remained unchanged. Therefore the respective returns may be filed online from 1st of April to 30th of June.
8 avril, 2020
Client Alert #6/2020: Government approved new Credit Lines due to COVID-19
Font & Yildiz is a boutique law firm specialized in legal and tax assessment, both to corporations and small companies, as well as self-employed workers. Our goal has always been not just providing the best service quality in our areas of specialization but accompanying our clients and provide them the maximum support in every single […]
7 avril, 2020
Client Alert #5/2020: Brief summary about the recoverable paid leave
On March 29th the RD 10/2020 was approved, which regulates the recoverable paid leave for employees who do not provide essential services, with effects from 30th March to 9th April (both included). It's aim is reducing the mobility in relation to the fight against COVID-19, because of the fact that work and professional activity is […]
2 avril, 2020
Client Alert #4/2020: Meassures approved by the Royal Decree-Law 9/2020
Last March 27th the Royal Decree-Law 9/2020 was approved, establishing supplementary measures in order to alleviate the effects of COVID-19. Mainly due to the significant stagnation that the labor market is recording, coupled with the significant volume of ERTE presented, since the declaration of the State of alarm. We summarize below  the measures approved by […]
1 avril, 2020
Client Alert #3/2020: COVID-19's impact on Commercial Contracts: Force Majeure and REBUS SIC STANTIBUS Doctrine
Covid-19 is having an immeasurable impact on people’s daily life, especially since the declaration of State of Alarm published by the Spanish Government. However, this virus has also an impact on the legal field, causing breaches of contracts as well as terminations before the impossibility to perform obligations. In consequence, there has been a significant […]
26 mars, 2020
Client Alert #2/2020: Update of the tax measures - Differences between Local Taxes and State Taxes
During the last week several legislative measures were approved (Royal Decree Law (“RD”) 7/2020, RD Law 8/2020, RD 463/2020 and RD 465/2020) all of which provide measures to deal with the extraordinary situation created by the spread of the COVID-19. Some of these Royal Decrees have been summarized in the previous FONT & YILDIZ’s Informative […]
25 mars, 2020
Client Alert #1/2020: Actions and possible measures in labor matters under the interruption of economic activity due to COVID-19
In accordance with the latest provisions approved by the Spanish, regional government and the competent authorities that have been periodically published in recent days, the following summarizes the actions and possible measures in labor matters under the interruption of their economic activity.
24 mars, 2020

Business Insights

Un associé de FONT & YILDIZ reconnu par BEST LAWYERS 2024
Axel Yildiz, associé fondateur des services de droit fiscal de FONT & YILDIZ, reconnu par le classement international Best Lawyers dans deux domaines d'activité : " Droit des sociétés et fusions-acquisitions " et " Droit immobilier ". Chaque année, le répertoire reconnaît les meilleurs avocats d'Espagne grâce à l'évaluation de leurs collègues professionnels qui votent […]
30 novembre, 2023
Font Yildiz est un nouveau membre du réseau de partenaires commerciaux et d'investissement de Catalogne - ACCIÓ
Nous avons rejoint le réseau de partenaires de Catalonia Trade & Investment-ACCIÓ, l'agence de la Generalitat de Catalunya qui promeut les investissements étrangers, la compétitivité des entreprises, le commerce international, l'innovation et le financement des entreprises et des «startups »  en Catalogne. ACCIÓ dispose de 40 bureaux de commerce et d'investissement internationaux, couvrant plus de 100 […]
30 juillet, 2020
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