Ejercicio Legal

Family Law

The Family Law department provides advice on various issues that affect the most intimate sphere of people…

Inheritance Law

The Firm advises on all legal aspects of the death of people, trying to preventatively plan the succession…

Real Estate Law

The Department of Real Estate Law addresses advice on contracts relating to the use of real estate; and, in particular…

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What Does Ejercicio Legal Offer?

Business bankruptcy

The bankruptcy is a procedure regulated by law aimed at companies that are in a state of present or near insolvency, unable to meet their debts. Thanks to the bankruptcy, the debt with creditors can be renegotiated and the collection of others such as workers is guaranteed. The bankruptcy can be requested by the employer… Continue reading Business bankruptcy

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Rebus sic stantibus clause

The Covid-19 pandemic situation experienced globally since March 2020 has meant that real estate rentals, and in particular commercial premises and industrial buildings, agreed upon prior to the health crisis, have been affected by the serious economic consequences that this pandemic has had on the tenants, who have seen their income diminished and yet they… Continue reading Rebus sic stantibus clause

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Beckham Law

This is a special tax regime, with low taxation for the income that foreign citizens (not exclusively) may obtain in Spain who move to Spain as a result of an employment contract or of being appointed members of the administrative body of a company. . The application of this scheme for workers posted to Spanish… Continue reading Beckham Law

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News Of Interest

  • The Second Chance Law created in 2015 to allow natural persons - individuals......
    The new Second Chance Law allows debts to be canceled in a shorter period of time (La Vanguardia)
  • Offshore Leaks, LuxLeaks, SwissLeaks, Panama Papers, Bahamas Leaks, Paradise Papers, the Falciani list, are just some of the cases known in recent years that have served to discover the size and amount of money that escapes fiscal control of the states. Although exact data on the money that moves in the so-called non-cooperative jurisdictions, the traditional tax havens, is not known, some works such as that of the National Office of Economic Research of the United States, a figure that between 8% and 10% of the world's financial wealth is hidden from the respective states' tax administrations.
    These Are The 24 Countries That Make Up The New List Of Tax Havens (El País)
  • The Community of Madrid continues with its fiscal offensive to counteract the effects of the new solidarity tax on large fortunes and continue to attract high net worth individuals. The Government Council of Isabel Díaz Ayuso has approved this Wednesday a new deduction in personal income tax (IRPF) that will allow anyone who has not lived in Spain in the last five years and who wants to invest in the central region can deduct 20% of the total amount invested, distributing it among their declarations for the following six years. The objective, explains the Madrid Government, is for these taxpayers to transfer their fiscal residence to the community.
    Madrid Approves A 20% Income Tax Deduction For Large Foreign Investments (El País)
  • On January 1, 2023, the new tax treatment of international digital nomads is expected to come into force, which represents an extension of the special system to attract high-level foreign talent, popularly known as the Beckham Law, as this athlete is the best known of those who have taken advantage of its tax benefits.
    Treasury Gets Attractive For Foreign Digital Nomads (The Economist)
  • In the increase in collection planned by the Treasury for 2023, both the new tax figures and the novelties in traditional taxes are protagonists. The Treasury expects to collect 262,781 million euros in 2023, according to the forecasts of the General State Budget, which will mean an increase of 7.7% compared to the advance payment of 2022.
    What's New Guide: All The Changes Coming In The 2023 Taxes (The Economist)
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