
Equal representation and gender balance in companies
The Organic Law 2/2024 of 1 August on equal representation and balanced presence of women and men (hereinafter “LO 2/2024”) has been enacted with the

The Organic Law 2/2024 of 1 August on equal representation and balanced presence of women and men (hereinafter “LO 2/2024”) has been enacted with the

The date of the audit report, when dated after the shareholders‘ meeting, proves the infringement of the right of the shareholders to have all the

For the purposes of proving the deposit of the capital in a bank for the incorporation of a company, the essential factor for the purposes

Although the articles of association allowed the change of registered office within the same municipal area, the DGSJFP interpreted this provision as an explicit limitation

The TEAC and the DGT rule that contributions to holding companies, in the context of family tax planning, must be made with a correct economic

In order to avoid legal problems and to ensure that the powers are exercised within the legal limits, so as to prevent refusal of registration