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Recent publications
Structuring Investments in Renewable Energy Projects in Spain: Keys to Tax-Efficient Investment
Spain offers a competitive regulatory and tax environment for foreign investment in renewable energy. However, the increasing complexity of transactions calls for close attention to the legal form of the investment and its tax implications.
The tax liability of company directors in Spain: guarantees, limits and supreme court doctrine
Judgment 594/2025 of the Spanish Supreme Court, dated 20 May, strengthens a protective approach by requiring the Tax Administration to prove, in all cases, the existence of personal and culpable conduct by the director, and not merely rely on their formal status.
Communication of the opening of negotiations with creditors in Spain – Procedure and Extension
The communication of the opening of negotiations with creditors is a pre-insolvency mechanism that begins with a written submission to the Commercial Court. It does not require prior approval and immediately triggers the suspension of enforcement actions. Its duration is three months, extendable by up to an additional three months.








