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.
Notarial Meetings are a mechanism for transparency and legal security in shareholder meetings in Spain. Discover who can request the presence of a notary, the requirements to do so, and other aspects of the procedure.
In Spain, the Capital Companies Act establishes several requirements for being appointed as a director, such as legal capacity or absence of incompatibilities. However, neither Spanish nationality nor residence in Spanish territory is necessary for a person, whether national or foreign, to hold the position.
Understanding and preventing corporate deadlock is essential for protecting investments and ensuring business continuity. Learn how to implement preventive measures and available solutions in the case of conflicts.
The Law 11/2023 introduces the establishment of limited liability companies through monetary contributions in a fully online process, thus streamlining commercial registration procedures in Spain.
Foreign companies can achieve entry into the Spanish market through collaboration with local companies. This collaboration offers appealing advantages, such as the costs and risks reduction associated with their expansion. In this context, companies may decide establishing a temporary business association (UTE), a structure governed by Law 18/1982 dated 26 May 1982 in Spain.
© 2025 Mariscal Abogados, S.L.P.
Legal Notice | Privacy Policy | Cookies Policy
