Link to EPFL According to the Spanish Constitution, in its article 18.1, the image rights are recognised alongside other personal rights, such as the honor and privacy. The purpose of the constitutional protection is to disallow illegal third party infringements, in the context of their moral...
The aim of this tax article is avoid potential taxation shortcomings when dealing with Spanish properties. The scope of the main tax implications is limited to the purchase and maintenance of Spanish properties owned by non-residents in Spain, from the fiscal viewpoint. Below are summarized the...
In September 28th 2013 was published in the Official Gazette a special Law tailored for the internationalization of the companies, as well as to support the entrepreneurs. In this regard, particular measures have been enacted for the purposes of attracting foreign investors. In particular, a Residency...
It is well known that Spanish tax legislation contains a qualifying provision, fostering the establishment of temporary inbound residents or impatriates. It did become relevant in the international tax arena, where famous sportspeople could benefit from it. In fact, the tax law regulating said tax regime...