Commercial Law is the cornerstone on which the basic principles of the business legal framework revolve. This specialty covers a wide range of services, from corporate conflicts, search for financing or bankruptcy law, to corporate law. At Somnium Legal we offer you comprehensive advice on commercial matters, as we are bankruptcy administrators and have extensive experience in the sector.
Being professionals in commercial law, we will advise you and represent you. Assisting you in the defense of your legal interests. We will provide you with comprehensive assistance so that you only have to worry about the day-to-day running of your business, with the rest of the procedures being the responsibility of our firm.
Non Resident Taxes
After purchasing your home in Spain, it is essential to leave the presentation of your IRNR in the hands of a prestigious tax advisor.
Furthermore, it must be taken into account that if you rent the home, whether long-term, as a tourist rental, sell your home or need to know your situation as a non-resident in Spain, we will guide you in a very efficient and simple way so that all your doubts can be answered. . are clarified clearly and intuitively.
Navigating the Tax Labyrinth: The Importance of Tax Offices in Tax Advice.
The importance of tax advice before the State or Regional Tax Agency.
Tax matters are a complex area on countless occasions and require comprehensive advice from tax experts in the matter. Our team will provide you with key information to understand your tax situation, as well as to understand any tax challenges you may have to face.
Explore the latest trends and effective strategies to navigate the complex tax maze. In our exploration, we not only share news, but also offer valuable insights to make the most of the tax advice these offices offer.
Customized Legal Services: Discovering the Added Value in Legal Advice
Immerse yourself in the world of legal services with our detailed analysis of each particular situation. Our legal team will analyze your case to issue the best legal opinion. We have a multidisciplinary legal team, prepared to advise you in the best possible way in each of the legal tasks.
In our exploration, we not only share knowledge, but also offer valuable insights for choosing legal services that strengthen your operations and resolve your legal challenges effectively.
Limited liability entrepreneur.
Many of our self-employed individuals have shown interest in the Limited Liability Entrepreneur figure as the new year approaches. In this post, we will discuss the advantages of this business structure and whether it’s worth considering.
It is known as (ERL), and since 2013, it has been one of the newly created business forms aimed at limiting one’s liability.
The main feature that distinguishes ERL from a typical self-employed individual is the protection of their primary residence in case of debts. However, adopting this business form is subject to several specific requirements that are important to examine.
The requirements that a self-employed person must meet to become an ERL are as follows:
- The primary residence cannot be related to the business activity conducted or serve as collateral for the activity.
- The value of the primary residence cannot exceed €300,000 under any circumstances.
- Debts incurred prior to acquiring ERL status are excluded from this measure.
- In the case of a married ERL, it is necessary to review the marital property regime to avoid the spouse’s liability. In other words, a separation of property is essential.
If you meet these criteria, you can consider the advantages of registering in the Commercial Register as an ERL:
- Debts arising from your business activities can be limited.
- For small businesses, it is an agile form of operation.
- No legal personality acquisition procedures are required.
- It is a cost-effective legal form because it does not require creating a legal entity separate from the business owner.
It’s important to note that, despite the advantages it offers, we must consider some disadvantages associated with this figure:
- The primary residence is not always exempt from liability. If the debts are owed to public authorities, they can act against the property.
- In the case of a married ERL, these debts can affect the spouse.
- The higher the income volume, the higher the tax liability.
- Additionally, it is mandatory to submit annual financial statements to the Commercial Register every year.
With this article, we hope to address all your questions about this figure. Our team is at your disposal and will be happy to answer any of your inquiries.
¿Can i have pets in a rental apartment?
Continuing with our real estate law articles, we are going to talk about the new pet law. Well, in this law, nothing is said about having animals in rental properties; the prohibition would be regulated in the contract.
Under the old law, pets were considered “property.” As a result of the approval of Law 17/2021, they are now considered “sentient beings.”
As a result of this new regulation, many may think of pets as part of the family unit. Consequently, they can move into the rented property without any issues.
However, we need to refer to the Urban Leases Law (LAU), which, if it doesn’t prohibit anything, provides that: “Contracts will be governed by the agreements, clauses, and conditions determined by the will of the parties.”
As a result of the modification of Law 17/2021, the Civil Code, the LEC, and the LH were modified, but not the LAU. Therefore, it says nothing about the situation of pets in rented housing.
Consequently, we must pay attention to what the parties have established in the lease agreement. In fact, it is perfectly legal to establish a prohibition or permission regarding pets.
Finally, if the contract does not establish prohibitions in this regard, the tenant can have pets in the property.
Before you have any doubts, contact our professional team: https://en.somniumlegal.com/#contacto
¿Is your ex living with a new partner? Reclaim your home!
Continuing with our real estate articles, let’s talk about the new pet law. Well, it doesn’t say anything about keeping animals in rented apartments; the prohibition is regulated in the contract.
Under the old law, pets were considered “property.” As a result of the approval of Law 17/2021, they are now considered “sentient beings.”
As a result of this new regulation, many might think that pets are part of the family and, therefore, can live in rented housing without any issues.
However, we need to turn to the Urban Leasing Law (LAU), which, if nothing prohibits it, provides that: “Contracts will be governed by the agreements, clauses, and conditions determined by the will of the parties.”
As a result of the amendment of Law 17/2021, the Civil Code, the Civil Procedure Law (LEC), and the Horizontal Property Law (LH) were modified, but not the LAU. Therefore, it says nothing about the situation of pets in rented housing.
Consequently, we must pay attention to what the parties have established in the lease agreement. In fact, it is perfectly legal to establish a prohibition or permission regarding pets.
Finally, if the contract does not establish any prohibitions in this regard, the tenant can have pets in the apartment.
Before you are left with doubts, contact our professional team: https://en.somniumlegal.com/#contacto
Income Tax Return 2021.
Due to the pandemic caused by COVID-19, this tax return campaign for the year 2021 will be marked for the second consecutive year.
Firstly, it’s essential to highlight some key dates that are of interest to taxpayers.
Thus, the Tax Agency, after publishing the new taxpayer calendar with information of special interest related to the income obtained during the past year, i.e., 2021, is significant.
They also highlight in red on the taxpayer calendar a series of dates. In fact, the most important dates of the 2021 Income Tax campaign are:
Wednesday, April 6: Start of the campaign, the possibility of filing Model 100 online.
Thursday, May 5: Start of the telephone campaign.
Wednesday, June 1: Face-to-face taxpayer assistance begins at Tax Agency offices, but you must have a prior appointment.
Monday, June 27: Deadline for filing declarations with a refund result and domiciliation of bank account.
Thursday, June 30: Deadline for filing Model 100. This is the last day to file your income tax return.
As always, you can contact our professionals in tax matters and receive personalized attention, as we have been providing since our inception.
Therefore, in our office, we have all the guarantees to assist you in person, online, or through any other means. Likewise, our main goal is to answer all your questions and ensure that your tax return doesn’t result in any surprises.
We also take this opportunity to inform you of the three most significant changes associated with the 2021 Income Tax:
1. First, an increase in general income taxes.
There’s a new bracket, and those with incomes exceeding 300,000 euros will see their tax rate increase by 2 percentage points, going from 22.50% to 24.50%.
2. Second, an increase in taxes on savings income.
A new bracket has been added for incomes exceeding 200,000€, and in this case, they will be taxed at 26% of those gains, not the 23% as in the previous year.
3. Finally, changes to pension plans.
These plans change from a total limit of 8,000€ to 2,000€ for individual plans. However, those originating from employers maintain the 8,000€ limit. But when combining the two, they cannot exceed 10,000€.
Nevertheless, the deductible contribution amount to a spouse’s plan has been reduced from 2,500 to only 1,000 euros per year.
In the case of private dependency insurance, the fiscal benefit has significantly decreased from 8,000€ to only 2,000€.
A court, based on the new reform of the civil code, considers animals as beings endowed with sensitivity.
A living being endowed with sensitivity, and its well-being must be ensured.
Based on Article 333 bis of the Civil Code, which came into effect on January 5, the judge prevented the dog from being separated from the person who had cared for it for the last four years. The decision was based on the argument that “the animal’s well-being advises against making changes to its current situation that could cause unnecessary suffering to the animal.”
Taking into account the aforementioned article: “Decisions that affect an animal must ensure its well-being in accordance with the characteristics of each species. This is because it is a living being endowed with sensitivity.”
The controversy arose when the owner of the animal left it with a friend because he was moving abroad. Two years later, he returned and requested the return of the dog from his friend, who refused. This led to various legal disputes, both in the criminal sphere, where it was rejected, and in the civil sphere, where the man was granted the right.
Subsequently, the plaintiff requested the provisional application of the judgment, and, after the opposition of the woman, the court, relying on the new article of the Civil Code, provisionally ruled in favor of the defendant.
A court in Avilés grants the mother of a minor under eight years old decision-making capacity regarding her vaccination.
The 7th Investigative Court of Avilés granted the decision-making capacity regarding the vaccination of an 8-year-old minor to her mother with the aim of ensuring that she receives the complete vaccination schedule, as recommended by health authorities.
This decision by the magistrate is based on the fact that the mother has custody of the daughter, while the father has visitation rights on alternate weekends and half of her vacation period.
The mother advocated for vaccinating the child, while the father preferred not to do so. The entire environment around the child was vaccinated, with the mother being a healthcare professional.
In contrast, the father, after receiving the first dose, experienced tachycardia and refused to complete the vaccination schedule.
Therefore, the judge argued that the vaccination of the minor is not contrary to her best interests, “but is done to avoid developing greater severity in case of infection, as approved by health authorities and pediatricians. With this vaccine, the goal is not only to achieve a better immune response, considering that minors can indeed contract COVID, so it is not only a measure adopted for the safety of third parties but for her health.”
For all these reasons, the decision regarding whether to vaccinate the minor is granted to the mother, as she is the primary caregiver, has custody, and is further strengthened by working in the healthcare field where the risk of contracting COVID is higher than in other professions.