Executive summary In January 2025, the Organic Law 1/2025 was introduced, which amended article 365.3 of Spain’s Companies Act (LSC). The reform grants company directors
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,
It is possible to incorporate a sole shareholder limited liability company in which the share capital is one euro represented by a single share of
For the reopening of the registration sheet of a company for failure to file annual accounts, it is sufficient to file the accounts corresponding to
Although the articles of association allowed the change of registered office within the same municipal area, the DGSJFP interpreted this provision as an explicit limitation
Well-structured bylaws are essential for efficient business management, promoting the operation of the company as long as clear rules are established and ambiguities in decision-making
In the Resolution dated 19 February 2024 (published in the Official State Gazette of 19 March), the Directorate General for Legal Security and Public Faith
Following the extraordinary session of March 10, 2023 held by the Economic and Social Council of Spain, in which the Preliminary Draft Law on Structural
The General Directorate of Legal Security and Public Faith interprets extensively Article 4.1 of the Capital Companies Act (LSC). The DGSJFP has interpreted said article
The Regional Economic-Administrative Court of Madrid (TEAR) recognizes the ISD rebate even with a document formalized by a foreign Notary Public. In a Resolution dated