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
Inversión extranjera
en España en 2019
Millones de €
0
Inversión extranjera
a través de ETVEs en 2019
Millones de €
0
Inversión latinoamericana
en España en 2019
Millones de €
0
En 2019, Latinoamérica fue el 4º mayor inversor en España
convenios
de doble imposición
tiene España.
de doble imposición
tiene España.
0
Inversión inmobiliaria
en España en 2019
Millones de €
0
Inversión española en el resto
del mundo, en 2019
Millones de €
0
La inversión española en
Latinoamérica en 2019
Millones de €
0
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Artículos
Preparation of annual accounts: obligations and responsibilities of directors under the LSC
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
18/02/2026
Shareholder separation right due to non-distribution of profits
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
11/02/2026
Practical requirements for the liquidation of corporations and the closure of branches in Spain: commercial and registry guide
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
03/02/2026
Asset deal vs. share deal in small market M&A transactions: key considerations for structuring wisely
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
29/01/2026
IRPF: Tax residence can be proven by means other than a certificate
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
16/01/2026