Controversial issues arising from income tax returns: main areas of scrutiny
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
26/02/2026
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
This article addresses the main requirements for the liquidation of corporations and the closure of branches in Spain, with particular emphasis on commercial and registry
In the field of small market M&A transactions, the choice between structuring a transaction as a transfer of assets or as a sale of shares