We are often asked about the best way for the shareholders of a commercial company to capitalise their company without resorting to third-party debt (i.e.,
The regulatory environment in Spain for 2026 marks a turning point toward digitalization and corporate transparency. For small and medium-sized enterprises (SMEs), these developments should
In the coming weeks, news about the start of the 2025 income tax campaign will begin to proliferate on social media, in the general press
Bylaws as an instrument for the legal design of the business In today’s commercial world, there is a tendency to view the incorporation of a
The obligation to prepare annual accounts: much more than an accounting formality Article 253 of the Spanish Companies Act (LSC) governs the obligation of directors
Executive Summary The Provincial Court of Barcelona has issued a landmark judgment clarifying the exercise of a shareholder’s right of separation due to failure to