The Spanish regulator CNMV has published a Q&A document regarding Fintech.

In our days, large industrial and infrastructure projects may have adverse impact on the environment, as well as on people in general, and, in particular, among other things...

Until the approval of Act 5/2015, the regulation of securitization vehicles in Spain was dispersed across various regulations at different levels.

Los responsables tributarios se ven obligados a pagar las deudas de un tercero y por ello pueden impugnar la procedencia de dicha derivación y ...

AFME and IMN hosted the 23rd annual Global ABS conference in Barcelona last week.

En la consulta de referencia, la entidad consultante (C) es una entidad 100% participada por una entidad holding alemana (B), la cual está participada a su vez al 100% por una ETVE española (A).

The General Directorate of the Treasury has published the Resolution, dated June 5, of the General Secretary of the Treasury and Financial Policy ...

En estos pronunciamientos acumulados el TJUE analiza la adecuación a Derecho europeo de las normas domésticas holandesas en materia de deducción de intereses (C-398-16) ...

La determinación del sujeto pasivo del AJD en los supuestos de formalización de hipoteca constituida en garantía de un préstamo ha generado una enorme controversia,

El supuesto enjuiciado deriva de una entidad que adquiere acciones propias y reduce capital social abonando a los socios un importe superior al de las aportaciones realizadas mediante el reparto de reservas ...

Royal Decree 736/2019 on the legal regime for payment services and payment institutions came into force at the end of last year, continuing the implementation of payment services and other...

Ahora que ya nos habíamos acostumbrado a identificar al titular real de una sociedad en el momento de depositar sus cuentas anuales, la Disposición ...

Welcome to the sixth edition of the JAUSAS Review of Complex Financial Products.

In Spain, Savings Banks are subject to the same regulatory treatment as other credit companies, insofar as their operations are concerned. However, as for their configuration, Saving Banks present a number of particularities, such as the obligation to allocate a high percentage of the profits they generate to financing social projects (the reason being their status of not-for-profit organizations) and their regional roots. These justify the existence of differences in their legal framework.

En el año 1961 se introdujo en Estados Unidos el denominado Real Estate Investment Trust (REIT), cuyo objetivo era facilitar a los inversores en el mercado inmobiliario...

Durante los últimos años han existido numerosos pronunciamientos tanto del TJUE1 como de la DGT2 analizando los requisitos de aplicación de la exención prevista ...