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Recent publications
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.
Requirements for Cryptoasset Service Providers under the New MiCA Regulation
The MiCA Regulation harmonizes the requirements for the public offering and trading of cryptoassets, regulating transparency, supervision, security, and anti-money laundering measures. Authorized entities will be under the continuous supervision of the CNMV (Spanish National Securities Market Commission).
