Blog

The new Spanish Startups Law: Special reference to stock options, carried interest and digital nomads regime

In Spain, an incipient ecosystem of emerging companies has developed for the last years driven by the success of digital companies born from small innovative projects, by the access to a vast knowledge and data on the Internet and advances in scientific and technical fields. This new economy is an important lever for growth and […]

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Tax treatment of Carried interest in Spain for Personal Income Tax purposes

The Spanish Parliament has approved on 1 December 2022 the Law to foster the start-up ecosystem in Spain, also known as the “Start-up Law”. The main goal of the Start-up Law is to establish a specific regulatory framework to support the creation and growth of start-ups. This Law will probably be published in the Spanish […]

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Urgent energy measures in response to the conflict in Ukraine: keys to RDL 6/2022

Measures in the field of energy introduced by Royal Decree-Law 6/2022 of 29 march adopting urgent measures within the framework of the national response plan to the economic and social consequences of the war in Ukraine (“RDL 6/2022”). 📄 Download PDF Francisco Solchaga | Partner Laura Vintanel | Partner

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Our partners Pedro Rueda and Israel de Diego, in Leaders League: “M&A prospects for next year are good”

Following the slowdown caused by the Covid-19 pandemic, M&A activity is moving towards a ‘new normal’ where the market will rebound, say Araoz & Rueda partners Pedro Rueda and Israel de Diego. LEADERS LEAGUE. How has COVID-19 affected the M&A market? Pedro Rueda. We are witnessing an unprecedented crisis, and the final effects are still […]

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Araoz & Rueda appoints Clara Mañoso and Guillermo Bueno as new partners of the firm

Araoz & Rueda has appointed Clara Mañoso (Labour) and Guillermo Bueno (Corporate/M&A) as new partners of the firm. These appointments are part of the firm’s commitment to retaining the best talent and boosting the internal career plan. J.D. and degree in Economics from the Universidad CEU San Pablo, prior to joining Araoz & Rueda in […]

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New Spanish remuneration framework for renewable

Renewable has been the star sector in the Spanish energy market during the last years. The country weather conditions, the existence of a relevant experienced industry, the availability of financing, the support of the public administration and the recent policies have resulted in a very successful cocktail, permitting a significant development of renewable technologies making […]

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The next day leases

One of the main mysteries of the time after the pandemic (of that long next day which is just starting) is how the business and commercial activity will be resumed. Will the life of offices, premises and buildings be the same as before? And if the likely answer is no, what the leases regulating those […]

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Coexistence of the measures concerning bankruptcy derived from the health crisis of the COVID-19 and the Restated Bankruptcy Law

Since the declaration of the state of alarm on 14 March, a series of economic and social measures have been adopted to tackle the health crisis resulting from the COVID-19, which reach several areas, including bankruptcy. In addition, the government have finally completed the task pending since 2015 of producing the restatement of Insolvency Law […]

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Tax risk on investments in Spain

The structure Private Equity funds and houses (and other investors) which come from out of the EU traditionally incorporate a subsidiary in EU Member State in order to be eligible for some exemptions for repatriation of dividends and payment of interest and royalties (from other subsidiaries resident in a EU jurisdiction).  These tax exemptions are […]

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The exclusion of operators from public tendering due to infringements of competition law in Spain

The Spanish Law 9/2017 on Public Sector Procurement (“LPSP”) regulates the exclusion of operators from public tendering procedures (article 71 et seq). The LPSP transposes Directive 2014/24/ EU, which sets out on article 57 a number of mandatory and discretionary grounds for excluding an economic operator from public procurement procedures. The Directive considered anticompetitive conduct […]

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