Publications - Accounting Law
Prohibition on the issuance of bearer securities – entry into force of Law no.15/2017, of 3 May, which prohibits the issuance of bearer securities and foresees the creation of a transitional regime for the conversion of the existing…
The single market in financial services has been at the core of the United Kingdom (UK) and European Union (EU) financial services industry for many years. The news that the UK will leave the EU will no doubt have an impact on the financial players…
On October 24, 2015 the Official State Gazette published Legislative Royal Decree 4/2015, of October 23, 2015, approving the revised Securities Market Law. The new revised wording will come into force on November 13, 2015 (20 days after its…
Spain launched a very particular type of REIT in 2009, the SOCIMI (“Sociedades Cotizadas de Inversión en el Mercado Inmobiliario” or “Listed Corporations for Investment in the Real Estate Market”), with a tax regime that was very different from any…
Royal Decree-Law 3/2013 on measures to support entrepreneurs and create employment, and other measures contained in Royal Decree-Law 4/2013
As announced during the Debate on the State of the Nation, on Friday the Council of Ministers approved Royal Decree-Law 4/2013, of February 22, 2013, on measures to support entrepreneurs, stimulate growth and create employment, which was published…
Spanish regulator, CNMV decided yesterday not to extend the ban on short selling that expired on January 31, 2013, which had already been extended twice from July 23, 2012. CNMV imposed such restrictions due to the exceptional circumstances of the…
On January 14, 2012, Mr. Montoro, the Spanish Minister of Finance, and Mr Alan Solomont, Ambassador of the United States of America in Spain have signed a Protocol amending the Double Taxation Convention 1990.
AMENDMENT OF THE LEGISLATION ON PROSPECTUSES AND TRANSPARENCY REQUIREMENTS FOR ISSUERS OF SECURITIES
NEW TAX LEGISLATION IN THE BUDGET LAW FOR 2013 AND IN THE TAX MEASURES LAW
Spanish regulator, CNMV has agreed on November 1 to extend the short selling restrictions for an additional period of 3 months, until January 31, 2013 –included-.
FINANCE COSTS: RULING BY THE DIRECTORATE-GENERAL OF TAXES OF JULY 16, 2012