Modification of the Vélez-Málaga General Urban Development Plan to eliminate Urban Conservation Entities: towards a new model of urban management

The Supreme Court validates a 90% reinforced majority clause in a shareholders’ agreement and rules out the existence of perpetual agreements in permanence obligations linked to the status of shareholder

The Directorate-General for Taxation (DGT, its Spanish acronym), in binding consultation V1627-25, of 15 September 2025, rules on the possibility of applying the reduced rate of 15% in Corporation Tax to a newly created company when the economic activity was previously carried out by its partners or by a company owned by them, without any of them holding more than 50% of the capital of the new company and without any legal transfer of the previous business. The question raised focuses on determining whether the new company, owned by three individuals, which carries out the same activity as the partners themselves did and in which they had ceased to operate beforehand, can benefit from the application of the reduced rate of 15%, provided for in Article 29.1 of the Corporation Tax Law (LIS, its Spanish acronym), or whether, on the contrary, any of the grounds for exclusion established in this article apply

The Supreme Court analyses the differences between early maturity and termination due to default on mortgage loans

The Directorate General for Taxation declares that there is no obligation to file an inheritance tax returnwhilst the inheritance has not been accepted; however, when this occurs, all effects will be backdated to the date of demise, so that if it has occurred after the legal deadlines have expired, it will be considered to have been filed late, with the corresponding effects. It also points out that the limitation period does not begin while the inheritance is dormant

The Independent Whistleblower Protection Authority now allows communication with the Internal Information System Manager