Convening of company meetings: abuse of rights and good faith according to the Supreme Court
The recent Ruling of the Supreme Court (SC) of 6 February 2025, no. 190/2025 dealt with a case in which a call for a meeting, despite formally complying with legal and statutory requirements, was declared null and void on the grounds that it violated the principle of good faith and constituted an abuse of rights. […]
Appointment of a voluntary auditor at any time with respect to the end of the financial year
The General Directorate of Legal Certainty and Public Trust (DGSJFP) has ruled on an appeal lodged against the refusal of the Commercial Registry to register the appointment of a voluntary auditor in a limited company not obliged to have an audit. The resolution, published in BOE (Official State Gazette) no. 310 of 25 December 2024, […]
Golden Visa in Portugal: Your Gateway to Europe
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Our Guide to Company Liquidation and Winding Up
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Moving to Spain: immigration and Personal Income Tax
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Our essential FAQs guide on Spanish Business Law
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Guide to Small Market M&A
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Our Guide to Comprehensive Tax Compliance in Spain
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Guide to setting up a company and main corporate obligations in Spain and Portugal
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Obligation to keep books and documents in the liquidation of companies
The General Directorate of Legal Certainty and Public Faith (DGSJFP) has, through its decision of 14 January 2025, has confirmed the need to include in the public deed of liquidation the liquidator’s statement regarding his obligation to keep the commercial books and other corporate documentation or, where appropriate, the indication of its non-existence, as required […]
