The Supreme Court, in its ruling of 12 April 2024 (appeal 8830/2022), reaffirms the current administrative practice and denies personal income taxpayers the possibility of deducting capital losses derived from inter vivos transfers, such as donations. This decision creates an asymmetrical tax treatment, as it prohibits the deduction of capital losses but obliges taxpayers to […]
Blog
10
Jul
Jul
The Directorate General for Legal Certainty and Public Trust has expressed its opinion in its resolution dated 4 December 2023 on the limits that must be complied with when establishing the criteria for the remuneration of the management body in the Articles of Association of a company. Criteria for the remuneration of the administrative body […]
10
Jul
Jul
New global minimum tax: the Congress of Deputies is entrusted with the approval of the Draft Law to transpose the European Directive (EU) 2022/2523 through the urgency procedure. On 4 June 2024, the Council of Ministers approved, in the second round, the Draft Law to transpose European Council Directive (EU) 2022/2523 of 15 December 2022, […]
Ayuela Jiménez, winners of the Best Boutique of the Year award at the Expansión Jurídico 2024 Awards
10
Jul
Jul
At Ayuela Jiménez we are enormously pleased and proud to have been awarded in the category of Best Boutique of the Year during the IX Edition of the Expansión Jurídico Awards. This recognition is a reflection of the work, commitment and dedication that our team has shown over the last few years. It not only […]
03
Jun
Jun
The “Dirección General de Seguridad Jurídica y Fe Pública” has repeatedly stated the requirements that must be met in order to rectify a capital increase that has already been registered in the Commercial Register. This situation occurs when a company, by mistake, includes in the corresponding certificate of capital increase that accompanies the public deed, […]
21
May
May
The Ministry of Labour is analysing possible changes to the rules on compensation for unfair dismissal in Spain. This process has been initiated due to the observations of the European Committee of Social Rights, which questions the adequacy of the current legal ceiling, arguing that it does not comply with the standards of the European […]
08
May
May
The voluntary transfer by inter vivos acts of shares with ancillary services will require, in accordance with art. 88.1 LSC, the prior authorisation of the company, a requirement that is justified by the company’s interest in the correct fulfilment of these ancillary services, given their inherent link to the development of the company’s corporate purpose. […]
25
Apr
Apr
On 11 March, in STS 235/2024, the Supreme Court ruled on the concept of intimidation as a result of the well-known “Ausbanc case“, stating that not all pressures that arise in negotiations reach the level of intimidation necessary to constitute the crime of extortion, as defined in article 243 of the Penal Code. Legal definition […]
24
Apr
Apr
The prestigious ranking of Expansión Jurídico has recognised the performance of our firm, placing us in the: 90th of the firms with the highest turnover in Spain 55th of the leading national law firms in terms of global turnover 35th in the ranking of turnover per professional No. 9 in the evolution of employment in […]
20
Mar
Mar
At Ayuela Jiménez we are congratulating ourselves for the new recognitions obtained from Chambers & Partners in 2024. This year the prestigious directory has awarded the recognition of Leading Individuals in Dispute Resolution to the partners of our firm, Eduardo Ayuela and Pablo Torán.In addition, we are proud that our team has once again been […]