Notaries, nor any other legal professional, know how to immediately answer any question submitted to us. If there's one issue that requires me to re-examine the legislation every time it's raised, it's the one regarding the acquisition by […]
TREASURY STOCK AND REDUCTION OF SHARE CAPITAL Continue reading →
The inspiration for these lines is a real case and the arguments I have given, which I submit to any further consideration, are those I intend to present, in case they could be useful to someone. The greatest difficulty for the jurist lies in knowing how to identify and apply general concepts. However, it is often difficult to do so.
THE ABILITY TO ACT IN THE TAX ORDER AND INHERITANCE TAX Continue reading →
One of the first posts on this blog began with the question: What is the value of a property that must be included in a deed? The question has not ceased to be relevant, and as we said then, although the laws regulating property transfer taxes
THE CONVENIENT VALUE IN THE SCRIPTURES. Continue reading →
Law 3/2017 of February 15, in addition to approving Book VI of the Civil Code of Catalonia, referring to obligations and contracts, and whose analysis we will enter into in the next entries of this blog, in its additional provisions deals with an issue, which was urgent
ADAPTATION OF THE LAW OF CATALONIA TO THE LAW OF VOLUNTARY JURISDICTION Continue reading →
A little over two years ago, Oriol came to my Notary Office to ask us to draw up the wills of his aunts, with whom he had lived since he was a child and who had raised him, and who he now took care of due to his age. As his aunts had limited mobility, since they were quite old,
TAXATION OF COEXISTENT SITUATIONS OF MUTUAL AID Continue reading →
By means of Order JUS/44/2017 of March 28 (DOGC No. 7341 of 03/31/2017) the Regulation on the Registry of stable couples in Catalonia, commonly called de facto couples, has been approved, which is a consequence of the provision contained in the Tenth Additional Provision of Law 25/2010 of July 19 (which
THE REGISTRY OF DOMESTIC PARTNERS OF THE GOVERNMENT OF CATALONIA. Continue reading →
The legacy of an aliquot part is a figure that is rarely used, even though its usefulness can be great, since it can become the legal remedy to many concerns expressed by people who come to make a will, as long as the law is applicable.
THE LEGACY OF ALIQUOTATED PART IN CATALAN LAW Continue reading →
What was coming came, and although the Spanish Supreme Court in the well-known Judgment of May 9, 2013, after establishing the criteria to declare the nullity of the floor clauses imposed on consumers, nevertheless indicated that the effects of the declaration of nullity of
NOTARIES AND FLOOR CLAUSES Continue reading →
Many people who come to the Notary have the mistaken idea that if you do not make a will you will pay more taxes on the inheritance. This idea is, from a theoretical point of view, radically false, since the rules that govern the taxation of inheritance are the same,
FISCAL PLANNING THROUGH THE WILL Continue reading →
Royal Decree-Law 1/2015 of 27 February introduced a series of changes to the Bankruptcy Law, and in the case of non-business individuals (commonly called consumers), a notarial procedure was established so that an out-of-court payment agreement could be reached, ultimately aimed at achieving the release of debts.
HOW TO GET THE RELEASE OF DEBTS Continue reading →
