
Tax Control Plan 2026: key areas of inspection and practical insights
The Annual Tax Control Plan sets out each year the main lines of action of the Spanish Tax Authorities in the prevention and fight against
During a general meeting, the shareholders discussed the re-election of directors after the expiry of their term of office. However, the votes were tied, preventing an agreement from being reached. Subsequently, an application was made to register this ‘non-approval’ in the commercial register by means of the notarial minutes of the meeting. The commercial registrar refused registration on the grounds that the Capital Companies Act (LSC) requires a majority for the adoption of resolutions and does not provide for mechanisms to resolve ties in the voting at the meeting.
The Directorate General confirmed this decision on the basis of three main arguments:
The resolution emphasises that the Commercial Register cannot be used to reflect situations that do not constitute registrable acts under the law. Furthermore, it underlines the importance of providing for solutions in the articles of association to avoid the paralysis of the company due to a lack of resolutions. In this context, the resolution of ties could be addressed through measures such as the intervention of an arbitrator or additional mechanisms provided for in the articles of association, although their validity would depend on the judicial analysis in each case.

The Annual Tax Control Plan sets out each year the main lines of action of the Spanish Tax Authorities in the prevention and fight against

This article analyses the evolution of restructuring plans in Spain since their introduction by Law 16/2022 through to their practical consolidation in 2026, with particular

Executive summary Supreme Court ruling STS 440/2026 (20 March 2026) establishes, for the first time, a clear criterion for a very common issue in private
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