Merger by absorption: When to file corporate income tax?
In the context of a merger by absorption registered in the Commercial Registry during the 2025 fiscal year, the absorbing entity assumes the obligation to file corporate income tax returns for both its own activity and that of the absorbed entity for the current fiscal year. The income generated by the absorbed entity will be […]
Guidelines for setting the remuneration of directors
The Supreme Court confirms that the remuneration of directors must be proportional to the importance and economic situation of the company, in accordance with article 217.4 of the Capital Companies Act (LSC). The Supreme Court has ruled on an appeal against a judgment of the Provincial Court that had upheld the challenge to the shareholders’ […]
Employment advisory in Spain: What your company needs to know
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Our Beckham Law Guide
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Guide for the Relocation of Employees to Spain
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Our guide to ETVEs
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Validity of testamentary provisions for the disassociation of voting rights from shares
The Provincial Court of Madrid reaffirms that testamentary provisions can establish the disassociation of voting rightsof shares without violating corporate public policy. Facts of the case In his will, Mr. Alfredo bequeathed the bare ownership of shares in Aceites Toledo S.A. to his sons, Mr. Evelio and Mr. Cándido, while his wife, Mrs. Evangelina, received […]
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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