There is a problem of validity that prevents the registration of the resolution adopted at the meeting if it has been convened at the registered
The Organic Law 2/2024 of 1 August on equal representation and balanced presence of women and men (hereinafter “LO 2/2024”) has been enacted with the
The date of the audit report, when dated after the shareholders‘ meeting, proves the infringement of the right of the shareholders to have all the
For the purposes of proving the deposit of the capital in a bank for the incorporation of a company, the essential factor for the purposes
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
The TEAC and the DGT rule that contributions to holding companies, in the context of family tax planning, must be made with a correct economic
In order to avoid legal problems and to ensure that the powers are exercised within the legal limits, so as to prevent refusal of registration
There may be information that is rationally useful or relevant for the protection shareholders’ rights that is not essential for the exercise of their participation
Shares acquired before 2021 that represented a stake of at least 5% and had an acquisition value exceeding €20 million cannot benefit from the transitional
Incorporation of a company with the corporate purpose of the purchase of shares, stocks and its management The Directorate General for Legal Certainty and Public
