Company law and corporate governance refer to the appropriate company management and control structures as well as the rules which regulate the power relation between owner, administration board, etc. Its function is to protect the interests of the company and its shareholders and to eliminate, mitigate or resolve any conflict.

Conflict resolutions between shareholders and management executives

Conflicts between shareholders may be one of the main causes of the termination of many companies. The best solutions for conflicts are to prevent and avoid them. These solutions may consist of procedural protocols that include clauses or formulas of resolution in a company’s own statues, or by using extrajudicial dispute resolution mechanisms.

Obligations of inactive companies in Spain

Many entrepreneurs or managers decide to “let a company die” or fail to communicate to the Spanish Treasury its inaction, understood as the discontinuation of activities set out in its corporate purpose and statutes and not generate income from these activities.

Remedies Against Breach of a Shareholder’s Agreement

Under Spanish Law, there are different options to seek compensation for breach of a shareholder’s agreement, which are agreements that, although not mandatory, are highly recommended since they prevent future problems between partners and a company.

The Code of good governance of listed companies in Spain

Among the objectives of the Code of Good Governance are: to manage the maximum levels of competitiveness of Spanish companies, to generate trust and transparency for national and foreign shareholders and investors, to enhance the internal control and corporate responsibility of companies and to assure the adequate distribution of functions, tasks and responsibility within companies.

Artículos | Mariscal & Abogados

The elimination of judicial court fees for companies

The Spanish Constitutional Tribunal concludes that the quantity of the judicial court fees (both the fixed and the variable fees) are disproportionate for companies and could dissuade them when it comes to lodging a complaint with Judicial Tribunals.

contrato de trabajo en españa

The Cross-border transfer of a company’s registered office between Czech Republic and Spain

Useful information for entrepreneurs interested in the cross-border transfer of a company’s registered office, focusing on the practical aspects of cross-border transfers rather than on the technical details of the transfer itself.

Obligations of the director of a company in Spain

Based on the Capital Companies Act governing in Spain, tribunals consider the absence of the director or directors of a company during general shareholders’ meetings as cause for the nullification of the meeting.

Legal requirements and benefits of the Spanish patent box

The Spanish patent box is not a Spanish company form, but a privileged form of investment for Spanish companies. Its purpose is tax savings for intellectual property income. Thus, the attractiveness of the business location in Spain and its internationalization is promoted. The legal basis is Article 23 of the Corporate Income Tax Law. The usual corporate forms include the Limited Liability Company and the Public Limited Company.

The benefits of a Spanish holding company (ETVE)

The purpose of an ETVE, a Spanish holding company, is to restrict the double taxation of income of Spanish companies. The aim of this special tax position is to promote the Spanish economy through tax cuts and the expansion of companies abroad.

Requirements of a Spanish holding company (ETVE)

Regarding personal and material resources, a Spanish holding company can not be an empty shell or a mere custodian of assets. Regarding tax privileges, the company is not subject to the regular commercial, corporate and value added tax.