Sandbagging in M&A transactions has become a decisive factor in commercial litigation. Whether a buyer can claim despite prior knowledge depends largely on contractual drafting and how risks are allocated between the parties.
The liquidation of real estate assets in insolvency proceedings is the process by which the debtor’s real property is sold to satisfy creditors, in accordance with an orderly plan and under judicial supervision.
Obtaining a favourable judgment outside the EU is only the first step. To recover a debt or enforce rights in Spain, foreign court decisions must undergo exequatur proceedings before Spanish courts. This guide explains the legal framework, the competent court and key enforcement requirements.
The rise of cross-border remote work has reignited the debate on permanent establishment in Spain. When employees or executives work remotely from Spain for foreign entities, significant tax risks may arise under OECD criteria.
Shareholders’ agreements remain a key tool in Spanish corporate practice. However, Supreme Court Judgment 1713/2025 limits on where such agreements conflict with mandatory provisions of company law.
Real estate assets play a pivotal role in Spanish insolvency proceedings. Their valuation, legal treatment, and strategic use have a direct impact on creditor recovery and the viability of restructuring. Understanding their regime is essential for investors and companies facing financial distress in Spain.
Directive (EU) 2023/970 introduces a new framework for pay transparency and equal pay, imposing clear obligations on employers and strengthening employees’ rights in addressing the gender pay gap across Europe.
Successfully selling a company requires more than finding a buyer. Proper legal, corporate, and financial preparation is essential to reduce risks during due diligence and strengthen the seller’s negotiating position in any M&A transaction.
Standard terms and conditions are widely used to streamline B2B contracting. However, under Spanish law, they are not automatically enforceable. To be legally binding, they must pass the incorporation test, ensuring that the counterparty had a real opportunity to review them and that the clauses are clear and understandable, in line with Law 7/1998.
A permanent establishment in Spain determines when a foreign company becomes liable for Spanish taxation because of its economic presence. Spanish legislation and OECD tax treaty standards define this concept, central to international tax law.
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