Yearly Archive: 2016

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Social Responsibility in corporate restructuring

Thanks to Responsabilidad Social Empresarial (RSE) and Responsabilidad Social Corporativa (RSC), both referred to in English as Corporate Social Responsibility (CSR), it is now possible to combine morality and ethics with corporate governance.  In...

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Rented Properties: exempt from Wealth Tax?

A key question from the tax perspective for companies which engage in the leasing of real property assets is whether these operations can be classed for tax purposes as an economic activity. This is...

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Europe and Public Sector Procurement

On May 28, 2014, the Official Journal of the European Communities published what are known as the “fourth generation” directives on public sector procurement. The deadline given to the member states to transpose these...

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The new tax on tourist stays in the Balearic Islands

This summer, after a 13-year absence, we are to seethe return to one of Spain’s main tourist destinations of the tax on tourist stays (referred to more commonly, although inappropriately, as the “eco-tax”), which...