Starting from October 1, 2023, the new carbon tax toll named Carbon Border Adjustment Mechanism (CBAM) came into effect. In its initial phase, a transitional period will be in place until 2026, during which affected companies will be required to provide information to the European Commission through quarterly declarations. Starting from January 1, 2026, full
It is becoming increasingly common for manufacturers of machinery and technical installations to offer a comprehensive service that includes assembly and commissioning at the buyer’s site. For this purpose, the manufacturer sends a team of qualified technicians to carry out the project. In case the installation and commissioning has to be carried out at a
Last June 29, Royal Decree Law 5/2023 was published, adopting and extending certain measures, among which are the structural modifications of commercial companies, internal and cross-border, in relation to transformation, merger, spin-off and global assignment of assets and liabilities. This new Royal Decree Law repeals in its entirety Law 3/2009 (LME) on structural modifications of
In June 2023, the Congress of El Salvador approved the Law for the Creation of the Investment and Export Promotion Agency. This legislation has the goal of attracting a significant amount of Foreign Direct Investment (FDI), with a particular focus on Spanish investment. The reason for this emphasis on Spanish investment lies in the strong
Published in the BOE (Official State Gazette) on July 5, 2023, Royal Decree 571/2023, dated July 4, 2023, has brought significant changes to the landscape of foreign investments in Spain. This decree is set to take effect on September 1, 2023, marking a noteworthy milestone in the realm of financial regulations. It approves the new
The Andorran Council of Ministers has approved an immediate measure: the suspension of authorizations for foreign investment in real estate. This decision has the support of 23 out of 28 members of the general council. This measure is a response to the increasing interest of foreign investors in real estate properties, with its primary goal
Dear Spanish companies, We are pleased to invite you to consider the possibility of investing in Costa Rica, a country that provides a conducive environment for foreign investment. Costa Rica has proven to be an attractive destination for international companies, particularly for Spanish firms seeking to expand their operations in Latam. Here are some reasons
Order PCM/825/2023, a pivotal regulatory document that was officially published on July 21, 2023, within the pages of the BOE (Official State Gazette), is poised to catalyze a substantial transformation within the realm of emerging companies. These enterprises, driven by innovation and a vision for scalability, are actively seeking formal recognition and access to the
The United Kingdom government is forced to seek resources to plug the hole in the public finances (deficit of 5.4% in 2022) with the aim of increasing revenue by some £12 billion over the 2023-2024 financial year. Companies reporting a profit of up to £50,000 will continue to be taxed at 19%, while companies above
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