The functioning of labour and investee companies in Spain

Labour and investee companies, regulated in Spain by Law 44/2015, may be private or public limited companies. There are two types of shareholders within such companies: workers with permanent contracts who have worker class shares, and those who are not workers with permanent contracts and have general class shares.

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The Entrepreneurial Limited Liability in Spain

Law 14/2013 on support to entrepreneurs and their internationalization (“Entrepreneurs Law”), published in the BOE on Saturday 28 September 2013, aims to support entrepreneurs and entrepreneurship. In commercial and company law matters, the law creates entrepreneurial limited liability, successive formation of limited liability companies, and the introduction of measures to expedite the incorporation of companies and simplify certain corporate obligations.

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The legal regime of holding companies in Spain

Due to the novelties introduced by the 2015 tax reform, it is important to check the composition of a company’s assets in order to evaluate its possible qualification as a holding company and to conduct sound tax planning.

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Rules and regulatins

Regulation of temporary work agencies (ETT) in Spain

The new regulation of temporary work agencies (ETT) in Spain establishes the application for authorization and registration of an agency simultaneously and by electronic means. It also develops the legal obligation to provide financial security as well as reporting obligations and the formal requirements of an employment contract.

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