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  • Article

    The Supreme Court Repeals The Municipal Tax On Empty Housing

    The Supreme Court establishes jurisprudence by issuing a judgment which has repealed the taxes applied to empty flats by the Badalona Town Hall...
    SpainTax
    Marti & Associats
    Marti & Associats
  • Article

    Sole Shareholder Companies: Obligations To Be Taken Into Account

    Spanish law allows the existence of unipersonal companies, which are those that have a sole shareholder.
    SpainCorporate/Commercial Law
    Marti & Associats
    Marti & Associats
  • Article

    Impact Of The Declaration Of Bankruptcy On Enforcement And Debt Collection

    In these cases, the law allows the individual enforcement to continue, but it is doubly limited.
    SpainInsolvency/Bankruptcy/Re-Structuring
    Marti & Associats
    Marti & Associats
  • Article

    Lease Of Business Premises Prior To The Entry Into Force Of The L.A.U. Of 1994. Eviction On Expiry Date?

    Business lease agreements signed before the entry into force of the Urban Leasing Act (L.A.U.) of 1994, have become less frequent but have not been extinguished over the course of time.
    SpainReal Estate and Construction
    Marti & Associats
    Marti & Associats
  • Article

    The Supreme Court Declares That The Interest Rate On Revolving Credit Cards Constitutes Usury

    The Supreme Court has issued a ruling indicating that interest rates which are higher than 20% for deferred payment on revolving credit cards constitutes usury.
    SpainConsumer Protection
    Marti & Associats
    Marti & Associats
  • Article

    Is It Necessary To Sign A Contract With A Managing Director If He Carries Out His Executive Functions Free Of Charge?

    When a Managing Director (MD) is appointed onto a Board of Directors, the company is obliged to enter into a contract with him according to article 249.3 of Royal Legislative Decree 1/2010, of July 2,
    SpainCorporate/Commercial Law
    Marti & Associats
    Marti & Associats
  • Article

    Legitimacy Of The Parent To Sue For The Non-Payment Of Maintenance For A Child Of Legal Age

    Article 228 of the Penal Code establishes as a condition for the prosecution of the crime of abandonment of family, minors or persons with disabilities in need...
    SpainFamily and Matrimonial
    Marti & Associats
    Marti & Associats
  • Article

    Can I Trademark An Instagram Username?

    In recent years, traditional marketing strategies such as television advertising campaigns have been superseded by social network marketing.
    SpainIntellectual Property
    Marti & Associats
    Marti & Associats
  • Article

    Interposition Of Companies By Private Individuals

    The Spanish Tax Agency, through its Annual Tax Control Plans, is paying special attention to monitoring the tax risks related to the interposition of companies by private individuals
    SpainCorporate/Commercial Law
    Marti & Associats
    Marti & Associats
  • Article

    COVID-19: New Deadlines For The Preparation Of The Annual Accounts, Legalization Of Accounting Books, Approval Of The Annual Accounts And Deposit At The Commercial Registry

    Due to the health crisis caused by COVID-19, on March 17, exceptional measures were adopted regarding the regulation of the deadlines for the preparation, legalization and approval of the...
    SpainCoronavirus (COVID-19)
    Marti & Associats
    Marti & Associats
  • Article

    Online Incorporation Of Companies

    On July 11 of this year, the Directive (EU) 2019/1151 of the European Parliament and Council on the use of digital tools and processes in company law was published in the Official Journal of the European Union.
    SpainCorporate/Commercial Law
    Marti & Associats
    Marti & Associats
  • Article

    New Guidelines On The Use Of Cookies To Be Implemented Before October 31, 2020

    The European Data Protection Board (EDPB) has reviewed the 05/2020 Guidelines on consent to the use of cookies.
    SpainPrivacy
    Marti & Associats
    Marti & Associats
  • Article

    The Right To Digital Erasure

    Among the so-called digital rights guaranteed by the new Spanish Data Protection Law which is the Data Protection and Digital Rights Guarantee Act 3/2018
    SpainPrivacy
    Marti & Associats
    Marti & Associats
  • Article

    The Constitutional Court Declares Unconstitutional The Regulation On Installment Payments Of Corporate Income Tax

    On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income...
    SpainTax
    Marti & Associats
    Marti & Associats
  • Article

    Court Warrant To Enter And Search The Home Of Taxpayers

    The Second Section of the Third Chamber, of Administrative Appeals, of the Supreme Court, in its Judgement No. 1231/2020, of October 1...
    SpainLitigation, Mediation & Arbitration
    Marti & Associats
    Marti & Associats
  • Article

    Sociedades Unipersonales: obligaciones a tener en cuenta

    El derecho español permite la existencia de sociedades unipersonales, que son aquellas que tienen un único socio.
    SpainCorporate/Commercial Law
    Marti & Associats
    Marti & Associats
  • Article

    How Will The Barcelona Low Emission Zone Work?

    As of January 1, 2020, the Barcelona City Council will introduce the permanent regulation for its Low Emission Zone.
    SpainEnvironment
    Marti & Associats
    Marti & Associats
  • Article

    Compensation For The Commercial Agent After The Termination Of The Contract

    The agency contract is one of those types of contracts that are governed by the mandatory rules of the law.
    SpainCorporate/Commercial Law
    Marti & Associats
    Marti & Associats
  • Article

    Extension To Paternity Leave

    Royal Decree-Law 6/2019, March 1, establishes a progressive increase in the duration of paternity leave, which, according to the schedule detailed below
    SpainEmployment and HR
    Marti & Associats
    Marti & Associats
  • Article

    Alternative Funding Options For Start-Ups: Media For Equity And Tech For Equity

    Let's explore the differences between them.
    SpainTechnology
    Marti & Associats
    Marti & Associats

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