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Recent publications
Compensation for Tenants Upon Termination of Commercial Lease Agreements
When a commercial lease ends, the tenant may be entitled to goodwill compensation. We analyze the requirements and calculation methods.
Deductibility of Directors’ Compensation in Spain: Legal and Tax Considerations
In 2023 and 2024, the Spanish Supreme Court relaxed the rules on the deductibility of directors’ compensation, prioritizing the justification and business connection of expenses over formal requirements.
Intra-EU Cross-Border Mergers in Spain
An intra-EU cross-border merger enables companies from different European Union member states to merge, fostering economic integration and international expansion, particularly in Spain. These transactions are governed by EU regulations and the Law on Structural Modifications of Commercial Companies.
