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.
Exclusivity clauses are frequently included in commercial partnership agreements in Spain. We analyse their legal validity, the limits imposed by competition law, and the conditions for their lawful application.
What clauses should a good startup shareholders agreement include? We explain the key legal tools to protect your project from day one and avoid common mistakes – in clear and practical language.
Spain is one of the main gateways to the European and Latin American markets. For foreign businesses looking to establish a presence in Spain, a key strategic question often arises: Is it better to incorporate a new company or acquire a pre-existing shelf company? We analyse both options in terms of advantages, disadvantages, timeframes, and costs.
In the Spanish legal system, pre-contractual documents play a fundamental role in shaping future contractual relationships and can create obligations and liabilities, such as the duty to act in good faith and maintain confidentiality.
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.
Search Funds in Spain allow investors to acquire established companies with high growth potential. We examine the key legal aspects and advantages of this strategy, including risk diversification, active participation and investment flexibility.
Following the pandemic, companies in Spain have adopted telematic and hybrid meetings, supported by legislative changes that allow shareholders and directors to participate remotely. To implement these meetings, companies must amend their bylaws and ensure participants’ identity, legitimacy and effective communication.
Royal Decree-Law 5/2023 introduces significant changes to modernize and simplify the processes of structural modifications in Spain—a key evolution toward business efficiency and competitiveness.
Dividend distribution enables companies to share profits with their shareholders, whether from annual results, voluntary reserves, or interim payments. Each method includes specific requirements and financial implications and requires careful management.
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