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“Compensatory spousal support payments (…) made pursuant to a judicial decision may be deducted from the taxable base” (Section 55 of Law 35/2006, of

Spanish Supreme Court’s Ruling 1451/2019  has confirmed that the exclusivity clause in a mediation contract with a real estate agent for the sale of

The Ruling dated October 1, 2020, by the “Dirección General de Seguridad Jurídica y Fe Pública” (General Directorate for Legal Security and Public Authority),

The Plenary of the First Chamber of the Spanish Supreme Court has issued two rulings, both dated October 3, 2024, establishing that communities of

The origin of the Anglo-Saxon institution of the trust dates back to medieval England, when knights heading off to the Crusades entrusted their lands

Section 225 bis of the Spanish Criminal Code punishes with two to four years prison the parent who, without a justified reason, abducts his

The highly significant Spanish Supreme Court Ruling 91/2024, dated January 24, clarifies that the action to request the annulment of a marriage, in this

The mere passage of time, coupled with the inaction of those who could assert a legal claim but fail to do so, can establish

Ruling 4133/2024 of the First Chamber of the Spanish Supreme Court is one of the most interesting decisions we have seen recently in the