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.
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.
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).
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.
In Spain, the Capital Companies Act sets specific requirements for director appointments, including legal capacity and the absence of incompatibilities. However, neither Spanish nationality nor residence in Spain is required for an individual, whether national or foreign, to assume the role.
Tacit renewal in lease agreements can affect leaseholders if they do not manage their leases properly. Find out how to avoid unintended renewals and ensure effective strategic planning.
The advertising of medical devices in Spain is highly regulated to ensure consumer safety and protection. Companies in the sector must be aware of and comply with legal requirements to avoid sanctions and ensure responsible and effective communication.
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.
The Supreme Court establishes the mandatory nature of the pre-dismissal hearing for workers in disciplinary dismissals in Spain. Companies must adjust their protocols to include this requirement.
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