Royal Decree – law 13/2010 of December 3, On Proceedings in Ttax And Labor Environment, Directed Towards Liberalization, Promotion of Investment And Job Creation.

Among other measures, this Royal Decree –law establishes an exemption, applicable starting from December 3, 2010, in the section “Business Transaction” (1% tax) related to the establishment of companies, increase of capital and contributions by the stakeholders which do not consist of the increase of capital.