International relocation to Spain from non-EU countries

Spain is increasingly emerging as an attractive destination for foreign investment and high net worth individuals, as it offers tax efficient structures in an EU country. One result is that emerging companies and those with an advanced track record should consider Spain as a place to establish their holding corporate structure. Advantages of Spanish domicile […]

Joint and several liability of the administrator for dissolution of the company

I. Introducción En el presente artículo abordaremos el régimen de responsabilidad de los administradores por deudas sociales, haciendo hincapié en aquellas contraídas frente a la Seguridad Social a propósito de la sentencia 1103/2022 dictada el 27 de julio de 2022 por la Sala de lo Contencioso-Administrativo, Sección Tercera del Tribunal Supremo, que es objeto de […]