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The enacted Spanish law 14/2013 allows nationals of third countries who comply with certain investment requirements (such as maintaining a deposit of EUR 1 million with a Spanish bank or investing EUR 500 thousand in Spanish real estate properties) to freely enter or...
El pasado 13 de Marzo se ha publicado en el BOE los nuevos impresos para la declaración del Impuesto sobre la Renta de las Personas Físicas (IRPF) correspondientes al ejercicio 2018. Por otro lado la Agencia Estatal de Administración Tributaria (AEAT), ha comunicado...
Hacienda cuenta ya con una opción con la que podría recaudar más de 250 millones de euros gracias a las principales entidades financieras del país.
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 increase in the interest of concepts such as “force majeure” and the “rebus sic stantibus” doctrine, with the purpose to be exempt of responsibility when breaching the contract or even when terminating it.
Here’s a brief summary about it.
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 Note (https://fontyildiz.es/en/actions-and-possible-measures-in-labor-matters-under-the-interruption-of-economic-activity-due-to-covid-19/)
The 22nd of March, 2020, the President of Spain has proposed a new Royal Decree, which extends the period of application of the RD 463/2020 (The quarantine might be extended until the 11/4/2020). This decree, must however be approved by the Parliament.
Below, a summary of all Tax measures approved and in force today.
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