The Law to support entrepreneurs and their internationalization in Spain encourages new entrepreunerial activities in Spain by simplication of bureaucratic paperwork, obtention of visas and residence permits, and transfer of workers abroad.
The process of due diligence in the context of a transfer, merger, sale or purchase of a company in Spain includes four phases in order to ensure its correct course: preliminary, investigation, confirmation of data and the transmission of the report.
A company will be exempted from criminal liability for crimes committed on its behalf if it has implemented a crimes prevention plan and if it has fulfilled the requirements of control and surveillance demanded after the Spanish Penal Code reform.
The reform of the Spanish Penal Code incorporates the duty that companies in Spain must establish criminal offense risk prevention plans. If a company fails to implement a risk prevention plan, it will not be exonerated of any criminal charges or have them reduced.
Prior to a transfer of a business in Spain, one should carry out a due diligence in order to analyse the economic, financial and legal aspects of the business to be acquired. The process will help set an objective price for the transfer of the company and help avoid any risk of defects related to the company sold.
In its judgment on 3 September 2014, the European Court of Justice (ECJ) declared that Spain had infringed Community law by permitting differences in its tax treatment of the inheritance and gift tax between residents and non-residents in Spain and requires the return of wrongfully collected revenue.
The possibility of spying on mobile devices has demonstrated the need for Spanish companies to search for legal means of protecting themselves against possible complaints by clients concerning potential loss or theft of information. The different types of mobile applications – online or offline, invasive or non-invasive – determine the rules that are to be followed.
Bonus payments by employers as a salary supplement must fulfil the legal requirements set by law. Spanish regulation provides a high level of protection for workers’ interests in this respect.
With the new law on the prevention of money laundering and the creation of the Association of Experts in the Prevention of Money Laundering, many professionals, such as lawyers, are obligated to report any susceptible activity that could be related to money laundering.
Knowing of the existence and operations of the Risk Information Centre of the Central Bank of Spain (CIRBE) is essential in understanding our rights and obligations related to certain financial information and in order to differentiate between patrimonial and credit solvency, commonly referred to as “defaulter files”, which are regulated by Art.
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