Monthly Archive: January 2017

Blog Garrigues - La separación entre socios 0

Separation of shareholders

Article 348 bis of the Capital Companies Law finally entered into force on January 1, 2017. The article, which was enacted in 2011 but saw its entry into force delayed for nearly four and...


The concept of ‘economic activity’

Broadly speaking, the regime for entities engaging in the leasing of housing (REAV), which is set out in the current Corporate Income Tax Law (LIS) and in the now repealed Revised Corporate Income Tax...


A social security code for robots?

The debate arose at the World Economic Forum (WEF) this year, when it indicated that according to different studies, robots (artificial intelligence) would lead to a loss of five million jobs in the top fifteen...