Bylaws and legal design of the business: keys to structuring a company from the outset
Bylaws as an instrument for the legal design of the business In today’s commercial world, there is a tendency to view the incorporation of a
18/02/2026
Bylaws as an instrument for the legal design of the business In today’s commercial world, there is a tendency to view the incorporation of a
The obligation to prepare annual accounts: much more than an accounting formality Article 253 of the Spanish Companies Act (LSC) governs the obligation of directors
Executive Summary The Provincial Court of Barcelona has issued a landmark judgment clarifying the exercise of a shareholder’s right of separation due to failure to
This article addresses the main requirements for the liquidation of corporations and the closure of branches in Spain, with particular emphasis on commercial and registry
In the field of small market M&A transactions, the choice between structuring a transaction as a transfer of assets or as a sale of shares
Executive Summary The High Court of Justice of Madrid, in its ruling 681/2025 of 17 September (rec. no. 1991/2021), confirms that a tax residence certificate
Executive Summary In its ruling on the unification of criteria on 17 July 2025 (Ruling 03697/2025), the Central Economic-Administrative Court (TEAC) established that taxpayers covered
In an increasingly interconnected global context, hiring non-EU talent in Spain has become a key tool for filling technical vacancies, driving innovation and strengthening business
Executive Summary The European Union has completed its most ambitious reform to the prevention of money laundering with the approval of a new legislative package,
Executive Summary The Supreme Court has recently recognised the primacy of the European Union law by not applying national tax rules which discriminate against non-Spanish