Electronic invoice
Tax document issued and received in electronic format, with the same legal value as a paper invoice. Mandatory between companies and self-employed (B2B) from 2025 (Crea y Crece Act). In transactions with the Public Administration it is mandatory since 2015 (FACe). Compatible with VeriFactu.
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Other Commercial law terms
Universal judicial proceeding to resolve a debtor's insolvency, balancing the interests of all creditors. May end in a payment agreement or asset liquidation.
Commercial corporate form where capital is divided into shares and partners' liability is limited to contributed capital. Most common form in Spain for SMEs.
Commercial corporate form with capital divided into freely transferable shares. Minimum capital: EUR 60,000, at least 25% paid up. Mandatory for listed companies, banks and insurers.
Distinctive sign identifying products or services in the market. Registered with OEPM (Spain) or EUIPO (EU). Protection for 10 renewable years. Grants exclusive use rights and infringement prosecution.
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