Publicaciones

26 December, 2013

AVE, expensive or cheap?

Joaquín de Fuentes Bardají. The author writes on the process of liberalization of the railway transport of travellers, and defends that its feasibility depends on four principles that are fundamental for competition. In February 2010, Renfe Operadora took the decision to raise AVE (Spanish High …

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23 February, 2011

Spanish M&A

José Antonio Escalona, Partner at Alemany, Escalona & Escalante echoed the foregoing comments and said following the economic downturn the level of PE/VC investment activity in Spain has been dramatically reduced: “Only investors that were lucky to have concluded their funds raising before the economic …

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22 February, 2011

Sinaer acquired

Corpfin Capital has acquired 65% of the group Sinaer, while the 35% remainder will continue in the hands of the founder and general director of Sinaer, Alberto González. (…) Alemany acted as legal advisers to the purchaser, Corpfin Capital. The transaction was led by José …

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27 October, 2010

Management of tax declarations related to hidden accounts

Over three months ago, the Tax Agency and regional tax institutions sent the mandatory requirements about HSBC’s financial accounts. First target was clear: forcing contributors to present complementary tax declarations, including respectively, their personal income tax and their wealth tax declarations.

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27 July, 2010

Flexisecurity: A real ‘Social Deal’?

‘Flexisecurity: reaching the unreached task’. This sentence has become a common aphorism in Labour circles when it cames to give our opinion about the latest Labour reform. And that meeting point explains itself because the new legal content has came into force with a main …

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21 July, 2010

OECD and Spain: a case of different tax havens’ list

In 1992, Spain hosted a list of significant worldwide events (to name a few, the Universal Exposition in Seville; the Olympic Games in Barcelona; and the European Capital based in Madrid), a context preceded by a wide range of new laws that drove to success …

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28 September, 2009

Tax reform so far

The Spanish Government put in place the General Budget Project of Law 2010. It includes four remarkable tax reforms and I would like to offer a brief comment from a technical viewpoint. First, I should say the reform announced does not constitute itself a real …

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