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
According to the Directorate General for Legal Certainty and Public Faith (DGSJFP), it is not necessary to provide an explicit certification or declaration on the
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
The Directorate General for Legal Certainty and Public Faith (DGSJFP) rules that a partial reproduction of a legal rule in the articles of incorporation, which
In the telematic filing of a deposit of the accounts of a company, it is not necessary that the signature of the certification approving the
The new Parity Law (Ley de Paridad), approved in 2023, establishes a crucial reform in the composition of the boards of directors of listed companies
The reform of annual accounts is only possible prior to their approval by the shareholders’ meeting, and in the event of subsequent errors, these must
The choice of the civil form for a company carrying on commercial activities does not exempt its partners from joint and several liability for the
In this case, it is analysed whether such absence can lead to the annulment of the resolutions adopted, especially when it is alleged that the
The TEAC clarifies that the representation of the managed company in other group companies does not form part of the inherent functions of the position
