Mes Advocats Abogados en Barcelona

Reform of the Law of Patronage to debate

The SAR defines patronage as “protection or assistance provided to a cultural, artistic or scientific activity”. In essence, the patron acts selflessly, driven by altruism and its social commitment. In Spain, this activity is regulated by Law 49/2002, of 23 December, on the tax regime of non-profit entities and tax incentives for patronage. This rule ...

14 November, 2022 Amaia Forcada

The manifestation of contaminant activities in the transmission of entities that make up an horitzontal division

Reading time: 3 minutes Is the owner of an entity forming part of a horizontal division obliged to state in the transmission deed of the property that no soil polluting activities have been carried out? Last October 11st was published in the Official State release a recent and interesting resolution of the Directorate General of ...

26 October, 2022 Neus Vallara

Can I protect a slogan as a trademark?

On 1 September, the First Board of Appeal of the European Union Intellectual Property Office (EUIPO) issued a decision (case R 664/2022-1 “Take Five”), which has provided new elements of debate as to whether a slogan can be protected as a trademark. But before analyzing the case and finding out what the EUIPO’s criteria are ...

17 October, 2022 Roger Quero

Approved the bill of law to protect the “WHISTLEBLOWERS”

On Tuesday, September 13th, 2022, the Government approved the Bill to protect people who report violations of the European or national legal order, and the fight against corruption. The text transposes the Directive known as ‘Whistleblowers’ (Directive (EU) 2019/1937 of the European Parliament and of the Council of 23rd October 2019 on the protection of ...

29 September, 2022 Amaia Forcada

THE METAVERSE, what is it and how do I protect my intellectual property?

In a revealing presentation on 28 October, Mark Zuckerberg, CEO of Facebook – now Meta – presented the metaverse as the next level of the Internet, more immersive, where the user will not only observe the experience, but also live it, to do everything he or she can imagine, on a level hitherto unheard of ...

20 June, 2022 Roger Quero

Is it good for me to start in Spain?

Following the approval of the draft promotion law the startup ecosystem, better known as the Startups Law, the answer seems to be yes. The Startups Law, which is expected to come into force this summer, includes a package of measures that not only seek to streamline the bureaucratic procedures for company incorporation, but also to ...

21 April, 2022 Patricia Fernández

Law on measures against fraud: BILLING AND ACCOUNTING SOFTWARE

On October 11, 2021, the measures introduced by Law 11/2021, of July 9th, came into force, regarding measures to prevent and combat tax fraud in relation to computerized or electronic accounting, management and invoicing systems and software. Important penalties are established not only for the manufacturers of these programs but also for the users, therefore ...

21 December, 2021 Ana Sebastián

The NEXT GENERATION EU fund

WHAT IS IT? An instrument for 2021-2024 implemented by the European Union (EU) in response to the Covid-19 crisis. While being a recovery plan, it is also linked to the great goals for the next decade: Green transition Digital transformation Gender equality Social and territorial cohesion The fund has an endowment of 750.000 M € ...

14 December, 2021 MES Advocats

THE INSERTION OF CONTENT THROUGH THE FRAMING TECHNIQUE What you should know and the latest CJEU jurisprudence to the case

The interpretation of article 3 of the Directive 2001/29/EC about whether it is considered an act of public communication making available to the public, by a third party, a link to a content which is protected by intellectual property and published in another website, has followed the direction of the interpretation done by the CJEU ...

7 April, 2021 Irene Moneo

The local tax on increased value of real estate: can it be confiscatory and, therefore, deemed void?

The Third Chamber of the Supreme Court (hereinafter, SC) addresses this particular issue in its recent decision No. 1689/2020, of December 9 (appeal No. 6386/2017). In this case the facts are the following: A company (hereinafter, X) acquired an urban property in the city of Madrid, in 1998, for an amount of 52 million pesetas ...

26 January, 2021 Alejandro Santelices

ARE YOU READY FOR BREXIT? Consequences on trademarks, patents, designs and geographical indications

2021 is here and with it, the end of the transitional period for the United Kingdom to leave the European Union. With it, the consequences of the abandonment of the country from the institutions of the Union and the single market accrue, for citizens and companies. In this sense, below, we offer a short summary ...

15 January, 2021 Irene Moneo

THE OBLIGATORY USE OF THE TRADEMARK: How to prove that you use your trademark so as not to lose it

Historically, trademark law, despite granting restricted use of a trademark to its owner, has always advocated competitiveness in a plural market. For this reason, your trademark could and can be declared expired, if it is not used within a period of 5 years, unless there is just cause. Prior to the latest reform in the ...

18 November, 2020 Irene Moneo

THE REGULARISATION OF THE MEDICINAL PRODUCT AGAINST COVID-19: Is generic medicine possible? Will the vaccine be available for all?

Ownership is recognised in our legal system as a fundamental right. Intellectual property arises in two ways: on the one hand, to recognise the sphere of control over creations and inventions and, on the other hand, to promote artistic and industrial development through the legal incentive for their economic exploitation and defence against third parties. ...

4 June, 2020 Irene Moneo

Photographs and the image rights of the minor: Is the consent of both parents necessary?

In adaptation to the digitalised world in which we live, companies, entities and individuals are disclosing themselves throughout the digital world and social networks. For this reason, the authorisations for the transfer of personal data and the image itself are not unknown, but in the case of a minor, who should authorise the transfer of ...

29 April, 2020 Irene Moneo

Deferral on the payment of rent for self-employed workers and SMES

On 23 April, Royal Decree-Law 15/2020 on supplementary urgent measures to support the economy and employment entered into force, which regulates the requirements to be met by self-employed persons and SMEs in order to request a moratorium on the payment of rent for the premises they have leased for the development of their activity. First, ...

29 April, 2020 Neus Vallara

Europe declares spanish courts have to control IRPH

The Supreme Court of Justice of the European Union has considered that the Spanish courts of justice should ensure the clear and comprehensible nature of the clauses contained in mortgage agreements that establish the application of a variable interest rate based on the benchmark index of the savings banks (IRPH). Two years after the Barcelona ...

4 March, 2020 Mònica de Sangenís

UPDATES in the VAT for intra-community regime of goods as of March 1st, 2020

The aim of the update is to achieve a simplified and uniform taxation of intra-Community operations in all Member States. Among other modifications, it is established that the shipment of a good to a customer’s warehouse in another Member State will not be considered as an intra-Community transaction until the customer removes the merchandise from ...

2 March, 2020 Ana Brillas

Generalitat de Catalunya Tax to counter the effects of the climate change

The tax on carbon dioxide emissions of mechanical traction vehicles is a tax established by the Generalitat de Catalunya, which tolls the carbon dioxide emissions produced by the vehicles that have an effect on the increase of gas emissions with greenhouse effect. This tax must be paid by those who have their fiscal domicile in ...

26 February, 2020 Ana Brillas

How to legally use Internet photos, drawings and videos

The Law on Intellectual Property (Royal Decree 1/1996, of April 12) establishes that the reproduction, distribution and communication to the public of photographs, drawings or audiovisual pieces through any physical or digital medium, is subject to the author’s authorization. On the other hand, there is a widespread belief that photographs, videos, drawings or other graphic ...

16 January, 2020 Irene Moneo

What can I do in case of a SGAE inspection?

WHAT IS SGAE? SGAE (Sociedad General de Autores y Editores) is a non-profit organization authorized by the Ministry for Culture, therefore, it is a private company. This fact must be kept in mind because, in the event of an inspection, the fact that they don’t have a public status means their “inspectors” cannot impose sanctions. ...

30 October, 2019 Irene Moneo

Property purchase: be aware of the community of owners’ fees

One of the most pressing issues when acquiring a property is learning about its status of debts, specifically those that may exist with the Community of Owners. It is not a minor issue, since, should these debts exist, the law provides for a direct liability regime for the purchaser, for which the estate itself is ...

31 May, 2019 Neus Vallara

Real Estate legal audit: purchase and sell with safety

Real Estate Due Diligence is an exhaustive revision of the legal status of a property, as well as the various aspects and legal consequences of its acquisition or transfer. The result of this revision is a report in which, mainly, identified contingencies are stated along with the recommendations suggested by the legal team in order ...

12 April, 2019 Neus Vallara

Working hours log

The newly published RDL 08/2019, of March 8, on urgent measures of social protection and for the fight against job insecurity in the working day. This rule has modified Article 34th of the Workers’ Statute, that refers to the working day. According to this article, as of May 12th, 2019 all companies will be under the obligation ...

2 April, 2019 Aroa Benito

Recovery of delayed payments in loan or credit contracts with mortgage guarantee formalized with physical persons

Traditionally, the judicial recovery of arrears in mortgage loan or credit agreements formalized with individual consumers was carried out through the filing of mortgage foreclosure proceedings under Book III of the LEC (forced execution) and Chapter V of Title IV (execution on mortgaged and pledged assets). The filing of such executive action is based on ...

26 March, 2019 Laia Garcia

Novelties regarding the Corporate Enterprises Act

Law 11/2018, of December 28, introduces significant changes in certain precepts of the Capital Companies Law. Given the urgency of the subject we will do a quick analysis without undermining the possibility of furthering the analysis of said issue in future articles, and remain at your service to analyse the impact of modifications in your ...

31 January, 2019 Miquel Llimona

Can I sell my apartment if it is leased?

Of course, there is no impediment to selling your apartment even if it is leased. Different question is the type of buyer profile that will be interested in acquiring it. Buyers who are looking for a regular home will discard it right away, but those buyers who have investing in mind can approve of it, ...

12 June, 2018 Neus Vallara

What happens to the deposit in a lease agreement?

When we subscribe a lease agreement the lessor requires the constitution of a rent deposit, which is foreseen by law as the Law for Urban Rents establishes as mandatory that “when entering into a contract it is mandatory asking for and providing a deposit in cash whose amount is equal to one month’s rent in ...

7 June, 2018 Neus Vallara

Bonus – Contribution reduction system

The new rules of the Bonus – Contribution reduction system, approved last March by means of Royal Decree 231/2017, open up new possibilities and expand the options to access this incentive from the year 2017 (Bonus Campaign 2018 ), by reducing the necessary requirements to request it: It is not necessary to prove complementary actions ...

9 April, 2018 Eva Salvador

Liquidate or dissolve society?

In several occasions clients have presented us their doubts as to if they can dissolve their company, and in fact often confuse the liquidation process with the dissolution process. For this reason, we think that this short article on our blog may be useful to many people, for in it we will try to explain ...

5 April, 2018 Agnes Millet

(CAT) Renda 2017: novetats i inici de campanya

22 March, 2018 Ana Brillas

TAX FREE electronic stamping (DIVA)

The procedure for the VAT refund to non-resident travelers in the European Union will be exclusively telematic as of January 1, 2019. The DIVA system will be mandatory, as well as the only valid system in Spain. It will allow the electronic stamping of the proof of exit of the goods to which the regulation ...

15 March, 2018 Ana Sebastián

Deductions for donations

Taxpayers of the Income Tax of individuals, who make donations to foundations or non-profit organizations under the special regime of Law 49/2002, can apply the following percentages to the group of donations made with the right to deduction: Donation up to 150 euros Deduction rate: 75% Other donations from 150 euros Deduction rate: 30%* *If in the ...

16 February, 2018 Mª José Sorribas

How to minimize the risks when buying a home off-plan

During November 2017 members of the MES ADVOCATS office attended the seminar on Real Estate Sales delivered by “Enfoque XXI”, which is summarized below by stating the most relevant aspects regarding the acquisition of housing through the purchase off-plan. The particularity of the purchase-sale contract is that its object falls on a future thing (projected ...

13 February, 2018 Patricia Aixerch

(CAT) Nou cop a la banca: nul·litat parcial de les hipoteques multidivisa

26 January, 2018 Mª José Machado

(CAT) Eleccions 21D: Si estic treballant, tinc permís per anar a votar?

12 December, 2017 Sebastián González

How to recover housing by default of the tenant?

The lease is a contract in which the owner of the property cedes the use and enjoyment of the same in favor of a third party, for a certain period of time and in exchange for a rent, so that he can use it. -the house. It may happen, during the term of the contract, ...

4 December, 2017 Patricia Aixerch

Brief approach to the “FIDUCIA CUM AMICO”

This figure, currently in effect, goes back to Classic Roman Law, which defines it as a contract in which one person – a trustor – transmits ownership of something to another – trustee – for purposes of a different nature. The thing is entrusted to a loyal person who only acquires the property according to ...

29 November, 2017 Antoni Millet

(CAT) Jutjats especialitzats en reclamacions contra bancs: Qui resoldrà la meva reclamació?

22 November, 2017 Mª José Machado

(CAT) Quant dura un contracte de lloguer?

16 November, 2017 Neus Vallara

(CAT) Canvis en les despeses deduïbles dels autònoms per a 2018

3 November, 2017 Ana Brillas

(CAT) Incident possessori en les execucions hipotecàries

27 October, 2017 Patricia Aixerch

(CAT) Legal Management Forum 2017: Embracing Innovation

25 October, 2017 Agnes Millet

(CAT) Venciment anticipat: una suspensió controvertida

13 October, 2017 Gemma Porta

(CAT) Què cal saber per registrar una marca?

4 October, 2017 Patricia Aixerch

Difference between branch, permanent establishment and subsidiary

In this post we will look at the differences between a branch, a subsidiary and a permanent establishment, which can often be confused and used colloquially as equal figures, but have clearly differentiated characteristics. BRANCH OFFICE When we talk about a branch, we are talking about a secondary establishment or accessory to the main one, ...

26 September, 2017 Mara Vilanova

What can I do if my invoice is unpaid?

In this post, we will give some helpful tips when it comes to invoicing a client that has left us unpaid. It should be borne in mind that when we refer to “unpaid invoice” we also refer to any other type of debt that we have to pay. Although it would be best to get ...

19 September, 2017 Mª José Machado

(CAT) Reclama la teva plusvàlua

7 September, 2017 Neus Vallara

(CAT) La AIE (Agrupació d’Interès Econòmic), una figura desconeguda i infrautilitzada

29 August, 2017 Departament Mercantil

(CAT) La polèmica de l’article 160f) de la Llei de Societats de Capital en les compravendes de béns immobles

30 June, 2017 Patricia Aixerch

(CAT) Quins passos he de seguir en la tramitació d’una herència?

22 June, 2017 Mara Vilanova

(CAT) Qui paga l’IBI de l’exercici en curs en una compravenda?

9 June, 2017 MES Advocats

(CAT) I Congrés Internacional de Legaltech i Startups jurídiques

22 May, 2017 Neus Vallara

(CAT) Quins són els documents que t’ha d’entregar el venedor en la compra d’una vivenda de 2a mà?

20 April, 2017 Mara Vilanova

(CAT) El Tribunal Suprem no obliga a les empreses a registrar la jornada diària dels treballadors

7 April, 2017 Núria Ejarque

(CAT) Renda 2016: dates i novetats a tenir en compte

31 March, 2017 Ana Brillas

(CAT) La compravenda de immobles en concurs de creditors

23 March, 2017 Patricia Aixerch

(CAT) Són nul·les totes les clàusules sòl?

8 March, 2017 Mª José Machado

(CAT) Quins són els documents que t’ha d’entregar el venedor en la compra d’una vivenda de 1a transmissió?

28 February, 2017 Mara Vilanova

(CAT) Seguirem pagant l’impost de plusvàlua?

24 February, 2017 Ana Brillas

(CAT) Com declarar les quantitats percebudes en concepte de clàusules sòl?

16 February, 2017 Ana Brillas

(CAT) Nova reforma de la Llei hipotecària

9 February, 2017 Neus Vallara

(CAT) Quina Llei successòria és d’aplicació en cas de viure a l’estranger?

27 January, 2017 Mara Vilanova

(CAT) Conseqüències processals de l’incompliment empresarial del control del temps de treball

13 January, 2017 Núria Ejarque

(CAT) Quota de reserva de llocs de treball per a persones amb discapacitat

2 January, 2017 Eva Salvador

(CAT) Noves mesures en matèria social per l’any 2017

28 December, 2016 Aroa Benito

(CAT) Entrada en vigor del Subministrament Immediat de Informació (SII)

22 December, 2016 Ana Sebastián

(CAT) Noves modificacions en l’Impost sobre Societats

12 December, 2016 Ana Brillas

(CAT) L’AEAT elimina els ajornaments a partir del 2017

12 December, 2016 Ana Sebastián

(CAT) La prestació per maternitat, exempta de IRPF

25 November, 2016 Ana Brillas

(CAT) Cèdula d’habitabilitat: què és i on és necessària per vendre un habitatge?

17 November, 2016 Patricia Aixerch

(CAT) Legal Management Forum: Passió per innovar

27 October, 2016 Agnes Millet

(CAT) Obligació a la comunicació electrònica amb les Administracions

21 October, 2016 Ana Sebastián

(CAT) Pujada dels pagaments fraccionats de l’impost sobre societats

10 October, 2016 Ana Brillas

(CAT) Els dissabtes, dies inhàbils a l’Administració

6 October, 2016 Ana Brillas

(CAT) Programa d’ajuts per a treballadores i treballadors autònoms

4 October, 2016 Ana Sebastián

(CAT) La Societat Civil, la gran desconeguda

15 September, 2016 Departament Mercantil

(CAT) Com comptabilitzar els moviments de PayPal

6 September, 2016 Ana Sebastián

(CAT) Finalització dels beneficis del mínim exempt de cotització a la Seguretat Social (tarifa reduïda)

30 June, 2016 Aroa Benito

(CAT) Els problemes pràctics de la subhasta judicial electrònica

29 June, 2016 Mª José Machado

(CAT) Societat anònima o societat limitada? Principals punts en comú i diferències

22 June, 2016 Mara Vilanova

(CAT) IV Jornada d’Advocacia Virtual de la UOC

1 June, 2016 MES Advocats

(CAT) Fi de l’emissió dels certificats de personalitat jurídica

30 May, 2016 Ana Sebastián

(CAT) Evidents símptomes de recuperació del sector en la nova edició del Saló Immobiliari Internacional de Madrid – SIMA 2016

9 May, 2016 Neus Vallara

Establishing an LLC (S.L.) in Spain as a foreigner

If you are thinking about constituting a Limited Liability Company (S.L.) in Spain, in this post you will find a summary of the main steps foreigners ought to follow. Limited liability companies are one of the most common types of corporation in Spain, since they are the most appropriate ones when aiming to form a ...

29 April, 2016 Departament Mercantil