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Recent publications
Legal grounds for company dissolution in Spain: alternatives to avoid it
A company faces legal grounds for dissolution in Spain when its net assets fall below half of its share capital. Fortunately, the Spanish Companies Act provides several legal mechanisms to restore financial balance and avoid liquidation, allowing businesses to continue operating.
Corporate Mergers in Spain: Developments under RD 5/2023 and DGSJFP
The DGSJFP has softened the requirements relating to the directors’ report in intragroup mergers, as well as the need to provide certificates of compliance with tax
obligations, both of which had been grounds for registries to deny the registration of mergers until these recent rulings.
Voluntary Audit vs. Mandatory Audit in Spain
We examine the legal framework governing the appointment of auditors in Spanish capital companies, highlight the situations in which an audit is mandatory, and explain the main advantages of a voluntary audit of accounts.
