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
Royal Decree 249/2023, of 4 April, which amends – among other regulations – Royal Decree 1065/2007, of 27 July, on the General Regulations on tax
After more than a year since the Draft Law for the Right to Housing, the Congress approved it on Thursday 27 April. It is based
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
This information note seeks to clarify some points for our Clients regarding the Special Tax Regime for the International Business Center of Madeira (hereinafter, the
The General Directorate of Legal Certainty and Public Faith girded to the wording of Article 203 of the Spanish Companies Act (SCA). The GDLCPF ratified
The Supreme Court reiterates the doctrine on the tax deductibility for Corporate Income Tax (IS) of the remuneration of a director who also performs senior
The statute of limitations for the action for directors’ liability for company debts shall coincide with the limitation period of the action to claim the
A new director of a company may be liable for damages caused by the actions of the previous director, as long as it has been
The directors of a company are not allowed to delegate proxies to attend the general meeting, although their absence is not a cause for nullity
