
Filing of annual accounts with an unfavorable opinion from the auditor
It is possible to file a company’s annual accounts with the Commercial Registry even if the auditor’s report contains an unfavorable opinion, provided that such

It is possible to file a company’s annual accounts with the Commercial Registry even if the auditor’s report contains an unfavorable opinion, provided that such

An ETVE (Entidad de Tenencia de Valores Extranjeros, or Foreign Securities Holding Company) is a company incorporated in Spain that benefits from a special tax

The individual representative of a legal entity acting as a director assumes an organic position with full joint and several liability. This appointment carries significant

Establishing a company in Spain can be a quick and efficient process if well planned. However, when the founder is a foreign individual or entity,

Spain has become one of the most attractive destinations for international professionals and entrepreneurs thanks to a combination of quality of life, global connectivity, and—most

The Provincial Court (AP) of Madrid considers that the lack of coincidence between the corporate purpose and the activities actually carried out by a company