Deductibility of Directors’ Compensation in Spain: Legal and Tax Considerations
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.
Requirements for Cryptoasset Service Providers under the New MiCA Regulation
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).
The Search Fund Investment Model in Spain: legal aspects and benefits for investors
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.
Tacit renewal of property lease agreements in Spain
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.
Advertising of Medical Devices in Spain
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.
Telematic General Meetings and Boards of Directors: How to adapt to the new regulations?
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.
Simplification of Structural Modifications in Spain
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 Pre-dismissal Hearing for Workers: A Mandatory Step in Disciplinary Dismissals
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.
General Aspects of Intra-EU Cross-Border Mergers in Spain
An intra-EU cross-border merger allows companies from different European Union countries to merge, facilitating economic integration and international expansion in Spain. These transactions fall under EU law and the Law on Structural Modifications of Commercial Companies.
Guarantees in Spanish Law and their Priority Order in Insolvency Proceedings
Spanish law offers guarantees for loans, establishing the precedence of creditor payments in insolvency cases. Secured guarantees, such as mortgages, ensure preferential payment through asset enforcement, improving credit recovery in financial distress.
