Raúl Salas, Pilar Vacas, Elena Ferrer-Sama and Javier de Diego have participated in the 12th edition of The Inward Investment and International Taxation Review writing the chapter on Spain.
You can consult the document in the attached pdf or in the following link.
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In addition to the operation, the firm has advised on the execution of the agreements, both for the sellers and the buyers
Barcelona, 1 February 2022. RocaJunyent, together with the Argentinian law firm Malis & Asociados, has advised the founding shareholders of inConcert and Convertia on the sale of these companies to the investment fund Linzor Capital Partners. Along with advising on the operation, the law firm has also advised on the execution of the agreements, both for the sellers and the buyers.
The RocaJunyent areas involved in the operation were Tax and Corporate, led by the partners Jordi Guarch (Tax) and Xavier Foz (M&A), together with the teams formed by Carles Calafell (senior associate in Tax), Jordi Bermúdez (senior associate in M&A), Joaquim Via (corporate lawyer) and Javier Rodríguez (corporate lawyer).
inConcert’s technology is recognised worldwide and has been awarded on several occasions as one of the leading global “Contact Center as a Service” companies. inConcert provides its Cloud services in more than 30 countries, leading digital transformation processes in the areas of CX, Digital Marketing and Artificial Intelligence.
In addition, its partner company Convertia supports inConcert’'s clients in the transition to the new economy, driving demand generation in digital media and converting leads to sales on a large scale for different sectors looking to deploy strategies that combine organic marketing with digital advertising.
Linzor Capital Partners is a private equity fund founded in 2006, with a presence in Chile, Colombia, Mexico, Peru and Uruguay. The fund has capital commitments of more than USD 1.2 billion and has investments in various sectors, including financial services, education, healthcare, telecommunications and technology.
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Judgment of the Court of Justice of the European Union (CJEU) in relation to the consequences for the taxpayer of the breach or infringement of the obligation to file form 720, for declarations of assets abroad.
Yesterday, Thursday, 27 January 2022, the Court of Justice of the European Union (CJEU) issued a judgment in relation to the appeal for breach filed by the European Commission against the provisions established by the Spanish legislator derived from the obligation to declare certain assets and rights located abroad through Form 720.
This is a very critical and forceful judgment against the aforementioned provisions, established in 2012, as it annuls the entire sanctioning provision derived from it and it also rejects the alleged no statute of limitations of the unjustified gains derived from not having filed this form 720.
Read the complete information alert in the attached file or through this link.
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Circular 1/2022, of 10 January, of the National Stock Market Commission (CNMV), regarding the advertising of cryptoassets presented as investment objects (the "Circular 1/2022")
Circular 1/2022 sets out the rules, principles and criteria to which the advertising of cryptoassets presented as investment objects must be subject, defining the objective and subjective scope of application, as well as the CNMV’s powers to supervise and control the advertising of cryptoassets.
Read the full information alert in the attached file or via this link.
A relevant new aspect is the minimum corporate income tax rate of 15% for large companies and tax groups. In terms of the other amendments, most of these are intended to extend the tax measures to reduce electricity bills and combat the spread of COVID-19.
General State Budget Law for 2022: tax amendments
Together with the introduction of the minimum Corporate Income Tax rate, the Budget Law lowers the reduction established for companies that apply the special regime for residential property leases from 85% to 40%. With regard to personal income tax, changes include the reduction of the general limit applicable to the taxable base for contributions to private pension plans, which has been lowered from 2,000 Euros per year to 1,500 Euros, in exchange for increasing the limit from 8,000 Euros to 8,500 Euros for contributions made by employers or employees under certain limits.
Read the full information alert in the attached file or via this link.
On 30 December 2021, Royal Decree-Law 32/2021, of 28 December, on urgent measures for labour reform, the guarantee of stability in employment and the transformation of the job market, (hereinafter “RD 32/21”) was published in BOE (Boletín Oficial del Estado [Official State Gazette]) No. 313 after a long negotiating process between union and employer organisations and the Government.
It culminated in a labour reform that mainly affects and modifies the following fundamental rules in the workplace:
The entry into force is stipulated for the day after its publication in the BOE, except with respect to certain matters (matters of temporary contracting, for example), in which a different entry into force regime is established.
Read the complete information alert in the attached file or through this link.
On 29 December 2021, the long-awaited Law 21/2021, of 28 December, on guarantee of the purchasing power of pensions and other measures to reinforce the financial and social sustainability of the public pension system was published in the Official State Gazette (BOE), which introduces part of the reform of the pension system into the Spanish legislation.
The full alert can be found in the attached file.
Our ESG: Corporate Sustainability partner, Íñigo Cisneros, has collaborated in the guide "ICLG - Environmental, Social & Governance Law" writing the section on Spain, where he includes the main sources of ESG pressure and the integration of ESG in business operations, among others.
You can access the chapter at the following link.
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Coming from Contiac, the new partner is a certified data protection officer and a specialist in privacy, digital marketing, ecommerce and legal blockchain.
Madrid, 13 December 2021. RocaJunyent has hired Beatriz Rodríguez as a new partner in the Data Protection and Cybersecurity area in its Madrid office to strengthen its Digital Markets services. Beatriz Rodríguez is a certified Data Protection delegate and privacy specialist by ISMS and Aenor. She is also a legal expert in Blockchain and information security, as well as in digital marketing, ecommerce and Scrum.
Her experience includes advising national and international companies in the development of compliance strategies, audits, defence in sanctioning proceedings, and contracting of technological services, among others. In addition, Beatriz is an expert in advising on digital transformation and privacy transformation projects.
Beatriz Rodríguez has been a partner in privacy and disruptive technologies at Contiac until now. She is also a director of the Millennial Group of the Asociación Multisectorial de Mujeres Directivas y Empresarias (AMMDE) and a member of the Quality Group of the Asociación Profesional Española de Privacidad (APEP). In the field of education, the lawyer works on a recurring basis with different institutions, imparting classes and seminars related to her areas of practice, including ISDI and ISEM, both in their own training programs and in-company.
In addition, among other events and summits, she has coordinated the 1st edition of the Global Youth Leadership Forum and directed the 1st edition of the international training programs in telecommunications and energy Spamex, organised by the Mexican Youth Institute.
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On 29 September 2021, three relevant regulations in the labour field were published in the BOE (Official State Gazette) no. 233:
