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04/03/2024
Popular investment vehicles in Spain
Updated onDecember 2023 Investment vehicle Sociedad Anónima Cotizada de Inversión en el Mercado Inmobiliario (SOCIMI) So­ciedad Anónima (SA)Sociedad de Responsabilidad Limitada (SRL or SL) 1. Form...
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04/03/2024
Aircraft finance and leasing in Spain
Information current as of February 2020 1. PROPOSED TRANSACTION STRUCTURE The Aircraft will be purchased by the Owner and leased on an operating lease basis to the Airline pursuant to the Lease.Is this...
04/03/2024
Plastics and packaging laws in Spain
1. What is the general legislative framework regulating packaging and plastics waste? The national legislation concerning plastic packaging and waste in Spain is as follows:Act 7/2022 of 8 April on waste...
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01/03/2024
Pre-conditions to arbitration and the FIDIC 2nd Edition
Amendments to the FIDIC 2nd Edition contracts published in November 2022 have narrowed the definition of “Dispute” to more closely align it with the pre-conditions to DAAB and arbitration proceedings...
29/02/2024
TTBER to expire in 2026 – changes in sight?
The current 2014 TTBER, Commission Regulation (EU) No 316/2014 of 21 March 2014 on the application of Article 101(3) of the Treaty on the Functioning of the European Union to categories of technology...
29/02/2024
Amendments to Directive 2011/61/EU on alternative investment fund managers...
On 26 February 2024, the Council of the European Union officially approved amendments to Directive 2011/61/EU on alternative investment fund managers (read more), marking a significant development in...
29/02/2024
Renewable energy in Spain
1. Limitations and milestones of the right of access and connection to the grid Since 1997, the right of access and connection in Spain has been one of the key elements for the liberalisation of the electricity...
29/02/2024
Real estate finance law in Spain
A. Mortgages 1. Can security be granted to a foreign lender? Yes. Generally, there are no restrictions on the ownership of land by foreign parties or in relation to the taking or enforcement of security...
23/02/2024
The CBAM – what is it and how will it affect the market?
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (CBAM) entered into force on 17 May 2023. The implementation of the CBAM has been divided into a transitional period (from 1...
23/02/2024
Harmonisation of avoidance rights from a Spanish perspective
Avoidance action is an umbrella term for adversary proceedings that seek to unwind or avoid transactions that occurred before an insolvency filing. These actions are also referred to as “claw-back claims”...
19/02/2024
Crypto Tax Legislation & Law in Spain
1. Is there a specific legislation issued for the taxation of crypto-assets or do general national tax law principles apply because the tax legislator has not regulated this so far? No. Taxation of crypto-assets...
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14/02/2024
Recognition and enforcement of foreign judgments in Spain
1. Is there an exequatur procedure? Yes. For the recognition of a foreign judgment or an arbitral award, Spanish law separates the procedure into two different parts: first, the recognition where the...