From December 3rd, 2010 as a general rule for any kind of companies the following operations shall be exempt of tax (such tax was formerly a 1% of the operation’s value): 1) Formation of companies 2) Increase of company’s capital 3) Contribution from shareholders not resulting in increase...
No, there is not. All these denominations are different ways to call the same kind of company that basically consists in a limited responsibility company (i.e., the shareholders are responsible up to the limit of their respective share capital), with a minimum permitted capital of...
The present regulations in force regarding transfers of shares of companies directly (or indirectly) owning real estate properties situated in Spain when they represent 50% or more of the Company’s active (total assets) establish that these share transfers pay a transfer tax as if they...
They are not the same even though the S.A companies (or Sociedades Anónimas) and S.L. companies (or Sociedades Limitadas) have many characteristics in common. While S.A. companies are designed for medium to big enterprises and have a minimum share Capital of 60,102 Euros, the S.L....
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