A cinematic shot of a modern art gallery. In the foreground, there's a digital painting of a serene landscape with mountains, a lake, and trees. Behind it, there's a sculpture of a abstract human figure. The walls of the gallery are adorned with various digital art pieces. The lighting is warm.

How to properly define terms and conditions in NFT marketplaces to protect your business

The problem of unclear terms and conditions in NFT marketplaces NFT marketplaces have grown rapidly, but often omit establishing well-defined terms and conditions. This omission leaves users vulnerable and exposes platforms to legal risks. Without clear rules, conflicts over intellectual property, authenticity, and the use of digital assets become frequent, making business operations unstable. Legal…

nuevas cuotas modelos autonomos

New self-employed fees and models in 2025: changes in the RETA contribution system

What are the changes in the RETA contribution system? In 2025, a new contribution model for self-employed workers in Spain will come into force. This system will adjust contributions according to net income and will replace the free choice of contribution base with a progressive scheme. The goal is to achieve greater fairness. Self-employed workers…

ehabilitación del NIF revocado

Rehabilitation of revoked tax identification number (NIF) for companies: documentation, regulations, and procedures

The revocation of the Tax Identification Number (NIF, Número de Identificación Fiscal in spanish) poses a problem for any company’s operations. This situation creates multiple tax and legal implications, limiting the ability to engage in economic activities and maintain normal business relationships. Fortunately, there is a legal procedure that allows you to reinstate a revoked…

Sentencias sobre la proporcionalidad en sanciones tributarias y su impacto en el derecho

Court rulings on proportionality in tax penalties and their impact on the law

The proportionality of tax penalties is a central issue in Spanish and European jurisprudence, whose proper application decisively influences the protection of taxpayers’ rights. In this article, we analyze some of the most relevant rulings, highlighting how the judicial interpretation of the principle of proportionality is transforming the way these penalties are imposed and justified….

Phantom shares vs. stock options: comparación de tributación y beneficios empresariales

Phantom shares vs. stock options: comparison of taxation and business benefits

In the corporate world, companies are constantly seeking strategies to attract, motivate, and retain key talent. Among the most commonly used tools to achieve this are stock options and phantom shares, two types of incentive plans with distinct characteristics and effects for both employees and employers. This article analyze the differences between the two, their…

patent box

Patent box: a tax incentive driving innovation in startups

In an increasingly competitive environment, innovation has become a key factor for the growth and success of companies. However, developing and protecting intangible assets such as patents, utility models, and advanced software can represent a significant financial challenge. To encourage investment in R&D, many countries have implemented specific tax incentives, and in Spain, the Patent…

Ampliación de capital en startups

Key legal aspects of capital increases in startups in Spain

Startups frequently encounter legal challenges as they scale their operations. The lack of specialized legal advice for startups can lead to tax penalties, corporate disputes, and loss of control by founding partners. Therefore, it is essential that companies understand and comply with legal regulations from the outset to prevent future complications. Some common mistakes include…

tendencias fiscales para startups

Trends in startup tax regulation and the main changes in 2025

Spain has worked to create a much better tax environment for startups, especially with the approval of the Ley de Fomento del Ecosistema de las Empresas Emergentes (known as the Startups Law), in force since December 2022.  This legislation recognized startups as a specific business type for the first time and established a unique tax…

Conoce la guía de obligaciones fiscales para no residentes en España: IRNR, impuestos, renta, declaración y modelo 210 explicados paso a paso.

Tax obligations guide for non-residents in Spain: taxes, IRNR, and form 210

If you are considering investing, working, or simply enjoying a second home in Spain, you must be fully aware of your tax obligations as a non-resident.  It’s not just about paying taxes, but about understanding how the system works to avoid future issues and, at the same time, optimize your tax situation. In this guide…

sweet equity

Sweat equity: the added value driving innovation in your startup

What is sweat equity and why can it transform your company? Sweat equity is the value contribution a person brings to a company through their work, knowledge, or network of contacts, in exchange for an equity stake instead of a cash payment. It is common practice in early-stage startups with limited resources. This model allows…

dac 7 obligaciones fiscales en España

DAC 7: Tax obligations in Spain for marketplaces, ecommerce, and content creators

What is DAC 7 and what is its main purpose? DAC 7 is a European directive designed to improve tax transparency in the digital environment. It focuses on ensuring that income generated by digital platforms is properly reported to tax authorities. Its main purpose is to reduce tax fraud, simplify information exchange between countries, and…