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Protected Assets: Tax Treatment

16 Aug 2024
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Assets and Rights of Persons with Disabilities 1. Protected Assets: What is it? In Spain, the concept of “Protected Assets” was introduced to offer a legal tool that allows for the proper safeguarding and management of the assets and rights of persons with disabilities, whether adults or minors with some limitation. The objective of this legal figure is to ensure that the resources allocated to these individuals are used exclusively to cover their vital needs and improve their quality of life, protecting them from possible squandering or improper use. Protected Assets are configured as a set of assets, rights, and obligations, specifically and exclusively intended for the care, well-being, and development of the beneficiary, in order to provide economic stability and long-term security. It can be constituted by a wide range of assets and rights, provided that their purpose is to meet the needs of the beneficiary. Among the assets...
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Is exercising the right to remain silent an indication of guilt?

25 Jul 2024
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The case of Begoña Gómez Fernández has generated significant social and political repercussions in Spain due to accusations of influence peddling and facilitating public contracts worth 10 million euros to companies with which she had friendly relations, especially those associated with businessman Juan Carlos Barrabés. It is alleged that she used her position as the wife of Pedro Sánchez Pérez-Castejón, President of the Government of Spain, for these purposes. Gómez Fernández exercised her right not to testify on two occasions, while her lawyer asserts that she has nothing to hide. This article analyzes the assessment of the accused’s silence or refusal to testify during the investigation and oral trial from a jurisprudential perspective, which is crucial for establishing an adequate defense strategy. A relevant example is Madrid Provincial Court Judgment no. 100/2014, of February 6, supported by various resolutions: Constitutional Court Judgment No. 61/2005 It is logical and reasonable to...
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are people with autism still suffering workplace harassment? Real Case healthcare sector

Are People with Autism Still Victims of Workplace Harassment? Real Case—Healthcare Center

19 Jul 2024
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Workplace harassment, also known as “mobbing“, is a concerning phenomenon affecting numerous workers in Spain. It consists of a series of hostile and humiliating behaviors that occur systematically and recurrently in the work environment, causing physical and emotional harm to victims. As the world of work evolves, organizational structures and power dynamics can give rise to situations where workplace harassment becomes a critical problem for employee well-being and company productivity. Workplace harassment is punishable by law, as stated in Article 173.1 of the Criminal Code: “Anyone who inflicts degrading treatment on another person, seriously undermining their moral integrity, shall be punished with imprisonment of six months to two years. The same penalty shall be imposed on those who, having knowledge of the whereabouts of a person’s corpse, repeatedly conceal such information from the family members or relatives of that person. The same penalty shall apply to those who, within the...
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Use of video games for money laundering. Illicit activities.

21 Jun 2024
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The 21st century has immersed society in an unprecedented technological era, where video games are not just youth entertainment, but a universal phenomenon encompassing all ages. From our grandparents to our mothers, almost everyone owns a smartphone, a device that usually includes some type of pre-installed video game. This fact highlights digital penetration in daily life, a scenario where familiarity with new technologies is reflected in constant news coverage of technological advancements, negative experiences, and even major industry events and conventions. However, this extensive knowledge has also opened doors for those seeking to exploit these platforms for illicit purposes. Specifically, we will focus on how video game sales platforms and online games have become tools for money laundering. To better understand this concept, we refer to Chapter XIV of the Spanish Penal Code, which describes money laundering as the process of concealing the illegitimate origin of goods or assets to...
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In Diem lawyers international area incorporation of companies in Andorra. Incorporation of companies abroad

Incorporation of Companies in Andorra

11 Apr 2024
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Currently, we can observe—whether in the news or on social media (particularly in the world of content creators or high-level athletes)—a clear trend among companies or individuals to relocate to Andorra, seeking to invest capital or establish a company in that country. This is not only due to the clear tax advantages offered by the country (a maximum tax rate of 10 percent, unlike Spain where it can reach fifty percent), but also because, following the latest amendments to Andorra’s capital companies law and the entry into force of the foreign investment law, the procedures for establishing companies in Andorra have been greatly simplified, requiring not only less documentation but also eliminating requirements that, prior to the aforementioned amendments, were difficult to fulfill. In relation to the above, the significant growth of commercial companies in Andorra—particularly those from Spain—is due to the fact that their structure and regulations are very...
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Extension of Time Limits and Consumer Protection in Cases of Abusive Mortgage Clauses

20 Mar 2024
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The judgment of the Court of Justice of the European Union (CJEU) of January 25, 2024 marks a significant change regarding the limitation periods for consumers to request restitution of mortgage costs from banks due to abusive clauses. Therefore, in this article we will examine in depth the extension of abusive mortgage costs by banking institutions. 1.- Background and Legal Context This decision arises as a result of various preliminary questions raised by the Provincial Court of Barcelona in December 2021, related to claims filed by different users against several banks. These claims sought the return of costs associated with notaries, registration, and mortgage management, alleging the presence of abusive clauses that invalidated them. Caixabank, BBVA, Banco Santander, and Banco Sabadell opposed this restitution of mortgage costs, arguing the limitation of the right to request such reimbursement. On January 21, 2016, the first judgment was issued in which the Supreme...
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Right of the Accused to Testify Last. The Dani Alves Case

21 Feb 2024
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Sara Domínguez Ramos, head of the Criminal Law Department at the law firm In Diem Abogados, shares her thoughts on whether or not there has been preferential treatment in the trial of footballer Dani Alves, accused of sexual assault, for which he is being tried, by allowing him to testify last. The case of the former FC Barcelona footballer is undoubtedly one of the most high-profile cases in recent years. The court of Section 21 of the Provincial Court of Barcelona rejected the arguments of Dani Alves’ defense and his request to suspend the trial. Far from being suspended, the criminal proceedings were divided into three sessions, with the accused testifying last, this being the most striking aspect of the procedure. Has Dani Alves Received Preferential Treatment by Testifying Last? This event has caused a great media stir. Has the former Brazilian footballer received preferential treatment from the Spanish Justice...
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Asset Protection for Persons with Disabilities.

08 Feb 2024
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On November 20, 2023, Law 41/2003, of November 18, on the asset protection of persons with disabilities, came into force. Its mission is to regulate new mechanisms for the protection of persons with disabilities, especially regarding their assets. The law establishes appropriate measures and channels to facilitate the creation of an asset mass, through the gratuitous contribution of goods and rights to persons with disabilities. This protected asset can be created for persons with severe physical or sensory disabilities and for persons with intellectual disabilities. Specifically, persons with an intellectual disability equal to or greater than 33% or with a physical or sensory disability equal to or greater than 65%. Its purpose is to allow the contribution of assets (money, real estate, rights, etc.) so that, with them and what derives from their administration, the vital needs of the person with a disability can be guaranteed. 1.- Advantages of the...
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Regulations on payment platforms in electronic transactions

11 Dec 2023
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In today’s commercial landscape, the use of online payment platforms has become essential to carry out transactions between marketplaces or e-commerce sites and customers. The role of these payment platforms is to approve the transactions carried out, as well as to secure the information provided by the customer. However, in this article we will examine the regulation of payment platforms from both an EU and Spanish perspective. 1.- Regulation (EU) 2016/679 The economic integration of the internal market drives cross-border flows of personal data, which requires a robust and effective European regulatory framework on data protection to ensure security in those data exchanges and thereby foster the development of the digital economy. These ideas underpin Regulation (EU) 2016/679 of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data. This European regulation sets out how...
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Shared Custody | Case Law

Shared Custody. Updated Case Law.

07 Nov 2023
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1.- Shared Custody, the desirable model for the benefit of the minor. After an immersion in our country’s case law, we can observe a change regarding what judges have been ruling concerning shared custody, as well as its granting. Our High Court has come to consider it not as an exceptional measure, but as the desirable one, in the interest and for the benefit of the minor, a supreme interest protected by our legal system, as well as by international laws and treaties. This cohabitation model after the parents’ separation is desirable provided that the appropriate circumstances for its implementation are met, thus allowing the children’s right to relate to both parents to be effective. What judges aim to achieve by granting this custody model is to approximate the cohabitation regime that existed before the breakdown of the family unit and, thereby, avoid abrupt changes in the minor’s life, assimilating...
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