Special Procedure for Micro-enterprises in Insolvency Law. Part Two: The Continuity Plan and the Supplementary Application of Insolvency Proceedings without Assets
Introduction The current economic context is testing the strength of thousands of small businesses and professionals, who are forced to face insolvency proceedings in an increasingly demanding environment. The daily reality shows a notable increase in insolvency proceedings among self-employed workers and micro-enterprises, which highlights the need for mechanisms adapted to their characteristics and resources. […]
The Liability of Directors for Qualified Losses: Analysis of Articles 363 to 367 of the Capital Companies Act
Introduction In the field of Spanish company law, company directors hold a position of particular importance, assuming responsibility for the day-to-day management of the company. However, this position entails specific obligations that are intensified when the company is in a situation of economic crisis. Among these responsibilities, the one derived from so-called ‘Qualified Losses’ stands […]
THE FUTURE OF CREDIT INTERMEDIATION IN PORTUGAL: An analysis of the RJIC revision announced by the Bank of Portugal
Credit intermediation has become, over the last decade, one of the pillars of households’ access to bank financing. More than half of the credit agreements concluded in Portugal currently go through a credit intermediary (CI), a phenomenon that has increased the systemic relevance of this channel and imposed new demands on the regulatory framework. It […]
EL FUTURO DE LA INTERMEDIACIÓN DE CRÉDITO EN PORTUGAL: Un análisis a la revisión del RJIC anunciada por el Banco de Portugal
La actividad de intermediación de crédito se ha convertido, en la última década, en uno de los pilares del acceso de las familias a la financiación bancaria. Más de la mitad de los contratos de crédito celebrados en Portugal pasa actualmente por un intermediario de crédito (IC), fenómeno que elevó la relevancia sistémica de este […]
Portugal_New Guidance from the Portuguese Tax Authority Disrupts VAT on Online Training Services: Prepare Your Platform Now
The Portuguese Tax and Customs Authority (AT) has recently issued Binding Information No. 28889, dated 31 October 2025, regarding the VAT treatment of digital platforms that provide live mentoring sessions, recorded content, written materials and remote teaching programmes. As this is a rapidly expanding sector — particularly in the context of technology platforms, digital academies, […]
Portugal_Nueva Orientación de la Administración Tributaria altera el IVA en los Servicios de Formación Online: Prepare ya su Plataforma
La Autoridad Tributaria y Aduanera (AT) ha emitido recientemente la Información Vinculante n.º 28889, de 31 de octubre de 2025, relativa al encuadramiento, a efectos de IVA, de plataformas digitales que ponen a disposición mentorías en directo, contenidos grabados, materiales escritos y programas de enseñanza remota. Tratándose de un sector en rápida expansión, especialmente en […]
How the changes introduced in the 2025 inheritance law in Spain affect heirs and testators
The Succession Law in Spain regulates the distribution of a person’s assets, rights and obligations when they die. It establishes who the legal heirs are, how the inheritance is formalised and what rights both the beneficiaries and any possible injured parties have. Its main legal framework is set out in the Civil Code, although the […]
Spanish tax authority claims taxes from retirees residing in Portugal: tax implications and legal challenges
In recent months, the Spanish Tax Authority has notified former directors and executives of companies listed on the IBEX 35, currently residing in Portugal, demanding payment of substantial amounts relating to tax on the amounts received from their pension plans after retirement. These cases involve taxpayers who transferred their residence to Portugal in order to […]
La Agencia Tributaria española reclama impuestos a jubilados residentes en Portugal: implicaciones fiscales y desafíos jurídicos
En los últimos meses, la Agencia Tributaria española ha notificado a antiguos administradores y ejecutivos de empresas cotizadas en el IBEX 35, actualmente residentes en Portugal, exigiéndoles el pago de importes sustanciales en concepto de impuestos sobre las cantidades percibidas de sus planes de pensiones tras su jubilación. Estos casos afectan a contribuyentes que trasladaron […]
Distribución de Dividendos según la Ley de Sociedades de Capital
¿Qué son los Dividendos? Los dividendos son las ganancias que una sociedad distribuye entre sus socios o accionistas como retribución por su inversión. Se trata de una parte de los beneficios obtenidos por la empresa que se reparte entre los socios, en función de la cantidad de participaciones sociales o acciones que posean. La decisión […]