3.0 Lawyers Blog

Temporary Tax on Large fortunes

On 28 December 2022, Spanish Law 38/2022, of 27 December, was published in the Official State Gazette (BOE), creating the Temporary Tax on Large Fortunes, as well as other temporary taxes and amending other tax regulations.

The Tax on Non-Reusable Plastic packaging

On 1 January 2023, the tax on non-reusable plastic packaging will come into force. This is a new state tax, the purpose of which is to prevent the generation of non-reusable plastic packaging waste and to encourage the recycling of plastic waste, thus contributing to the circular economy in the field of plastics.

Electronic or digital company incorporation through the PAE (entrepreneur service point): a fast and inexpensive process

The use of technology in the incorporation of companies is now a viable option. The CIRCE (Information Centre and Network for Company Creation) platform was set up several years ago for the incorporation of limited liability companies (SRL) through the Entrepreneur Service Point (PAE) by means of a fast an inexpensive system. It is suitable for anyone who wishes to set up and start their business activity at the lowest possible legal cost.


E-commerce or online selling, which consists of the sale of goods and services over the Internet, has experienced extraordinary growth in recent years. Currently, one out of every ten purchases in Europe is made online, and this trend will continue.

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