CORTÉS, ABOGADOS, in association with the Insolvency Law Section of the Bar Association of Barcelona (ICAB), is organising a Seminar regarding “FINANCING AGREEMENTS AND THEIR JUDICIAL RECOGNITION”.

The Seminar will be held at the Bar Association’s headquarters next Tuesday, 18 June, from 4:00 to 9:00 p.m. and will be opened by Ms. Eugenia Gay Rosell, President of the Bar Association, and by Ms. Yvonne Pavía Lalauze, Member of the Bar Association’s Board of Governors. Participants and attendees will include leading jurists, judges, university professors, lawyers, auditors, and economists practicing in the field.

The speakers include Mr. Ignacio Sancho Gargallo, Supreme Court Magistrate; Ms. Yolanda López Ríos, Mr. Carlos Nieto, and Mr. Alberto Mata, Commercial Court Judges; Dr. Daniel Vázquez Albert, Dr. Belén Campuzano, and Dr. José Machado Plazas (Partner in CORTÉS, ABOGADOS), Chaired Professors in Commercial Law; University Professors, Mr. Francisco Mercadal Vidal and Ms. Belén Mora Capitán (associate lawyer with CORTÉS, ABOGADOS); and Mr. Jaime Cano Ruiz, lawyer, Partner and Head of the Commercial Law area at CORTÉS, ABOGADOS, among others, who will address the current state of the field from a theoretical and practical point of view.



On 3 May 2019, the “II Incontro Italo-Spagnolo di Diritto Processuale” (Second Italian-Spanish Procedural Law Conference) will be held at Universitat Pompeu Fabra in Barcelona, led by Professor Belén Mora Capitán, an associate lawyer at CORTÉS, ABOGADOS.

The conference, sponsored by the Manuel Serra Dominguez private foundation, will be focused around two debates on “The duty of truthfulness of the parties in civil proceedings” and “The development of civil enforcement actions in the past decade”, moderated by Professor Belén Mora Capitán.

The speakers taking part will be: Antonio Carratta, Professor of Civil Procedural Law at Università di Roma Tre; Joan Picó i Junoy, Professor of Procedural Law at Universitat Pompeu Fabra; Simonetta Vincre, Associate Professor of Civil Procedural Law at Università degli Studi di Milano and Francisco Ramos Romeu, Full Professor of Procedural Law at Universitat Autònoma de Barcelona.


Natalia Garzón, Partner in CORTÉS ABOGADOS (Law Firm), has been named the new member of the Council for the Defense of Taxpayers’ Rights, representing the professional sector in the field of taxation.

The appointment has been approved by the Minister of Finance, Ms María Jesús Montero, on a proposal from the Council, by virtue of Ministerial Orders published on 13 March 2019.

The Council for the Defence of the Taxpayer is an integrated body in the Ministry of Finance, whose principal function is to ensure the effectiveness of taxpayers’ rights, to deal with complaints which arise from the application of the tax system implemented by Government bodies and to effect pertinent proposals and suggestions.

Natalia is a State Finance Inspector and Inspector of Customs and Excise on leave and has held various positions of responsibility within the State Tax Administration Agency in the fields of inspection and collection in both the Catalonian and Madrid Special Delegations. She has also been Managing Director of Economics, Finance and Planning at Renfe and Managing Director of the SGAE (Spanish Society of Authors and Publishers). She has a degree in Economic and Business Sciences from the University of Seville and a law degree from the National University of Distance Learning (UNED).


The XI SPANISH INSOLVENCY LAW CONGRESS on Claims Against the Estate, organised by AEDIN (The Spanish Association of Insolvency Law), will take place on 21, 22 and 23 March 2019, at the Barcelona Notary Association.

The event will be chaired by Mr. Ángel Rojo, Professor of Company Law, with participation of, among others, Professor of Company Law at the Universidad de Barcelona and Partner at CORTÉS, ABOGADOS, Dr. José Machado Plazas, presenting a paper on “The rule of deduction, the rule of payment upon maturity, and their exceptions.”

See more

Compensation for damages for de facto occupation and VAT

The Directorate-General for Duties (Dirección General de Tributos) has issued a binding ruling on Consultation V0276-19 that analyses the processing of value-added tax(“VAT”) for amounts paid by the Government to a company as a result of the de facto occupation by a government entity of a property owned by the company, to carry out work on the public highway. The principal new development contained in the Consultation is that it establishes a novel administrative criterion on the nature for VAT purposes of amounts paid for the temporary occupation of land, declaring that contrary to other previous consultations (in particular CV 1041-13) such temporary occupation should not form part of the taxable base for the tax.

On the matter of the amount received by the company in compensation for the harm caused by the unlawful occupation of the land, the Consultation asserts that it would not be considered consideration for any transaction subject to VAT, as the amount does not correspond to consideration for an occupation that was not permitted – there not, therefore, being any legal link between the parties – but to compensation for the loss and harm caused to the company by such occupation. (more…)