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Spanish Supreme Court has ruled regarding WHT on dividends paid to EU hedge funds
The Spanish Supreme Court has recently ruled regarding withholding tax (“WHT”) on dividends paid by Spanish listed companies to EU hedge funds. These EU hedge

Araoz & Rueda, legal partner of Energyear España 2023, a benchmark event in the field of renewable energies
Araoz & Rueda has been one more year a legal partner of Energyear España 2023, a benchmark event in the field of renewable energies organised

Araoz & Rueda, recommended firm in Chambers Europe 2023
The prestigious legal directory Chambers and Partners includes Araoz & Rueda in its Chambers Europe Guide 2023 as one of the leading law firms in

Which law applies to compensation for post-contractual clientele in the international agency contract?
By means of an international agency contract, one party (the principal) empowers another party (the agent) – the latter as an independent intermediary – to

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

Spanish Supreme Court to rule regarding withholding tax on dividends paid to EU hedge funds
The Spanish Supreme Court has recently admitted a claim regarding withholding tax (“WHT”) on dividends paid by Spanish listed companies to EU hedge funds. These

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

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

Extension of economic measures to support economic recovery: keys of the RDL 27/2021
The impact of the health and economic crisis resulting from COVID-19 has led to the approval, since March 2020, of various economic measures aimed at

Code of Good Practices for debt renegotiation with public guarantee (aval público)
On 13 March 2021, Royal Decree-Law 5/2021, of 12 March, on extraordinary measures to support business solvency to tackle COVID-19 pandemic (the “RDL 5/2021”), was