Spanish Corporate ­– Real Estate Legal Update Nº 30

    View Authors March 2016
    Welcome to the latest issue of our Spanish Corporate-Real Estate Legal Update where you can find relevant information related to Corporate-Real Estate.

    This issue contains the following articles:

    The Spanish Tax Agency Has Started to Demand Payment of Transfer Tax From Rental Tenants


    The Tax Authority in Madrid has started to demand payment of the Property Transfer Tax on home rentals that, despite being payable since 1993, had not been enforced by the administration.

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    Public Prosecutor's Office Examines the Impact of the Spanish Criminal Code Reforms on the Criminal Liability of Legal Entities

    An analysis of Circular 1/2016 concerning the criminal liability of legal entities in accordance with the latest reform of the Spanish Criminal Code, pursuant to Organic Law 1/2015.

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    Liability of Credit Institutions Allowing Homebuyers to Pay Funds Other Than Into a Special, Insured Account Set up by the Developer

    Ruling 733/2015, of Courtroom One of the Supreme Court, dated 21 December 2015.

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    Waste Collection Tax is Considered Part of Rent Amounts for the Purpose of Contract Termination Due to Non-Payment
     
    Ruling 749/2015, of Courtroom One of the Supreme Court, dated 30 December 2015.

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    Liability of a Company's Director for Transferring the Company's Client Portfolio to Another Company Belonging to the Same Group
     
    Ruling 695/2015, of Courtroom One of the Supreme Court, dated 11 December 2015.

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    The Supreme Court Issues Its First Ruling on the Criminal Liability of Legal Entities

     
    Supreme Court Ruling, dated 29 February 2016.

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    Consent of Trustees is not Necessary for the Division of Commonly Owned Encumbered Goods in a Trust.

     
    Department of Registries and Notaries Ruling, dated 8 November 2015.

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