Articles

Legal treatment of real estate assets in Spanish insolvency

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.

Pay Transparency in the EU: A Structural Shift in Equal Pay Law

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.

How to Prepare Your Company for a Successful M&A Transaction

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 in B2B contracts: incorporation test and enforceability

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.

Permanent establishment in Spain: concept and requirements

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.

Hotel Real Estate Asset Transfers in Spain

The transfer of hotel real estate assets in Spain involves complex legal and strategic decisions. Choosing between acquiring the property directly or purchasing the operating company has significant contractual, operational and tax implications that must be carefully assessed.

Pre-pack insolvency in practice: key advantages over traditional insolvency proceedings

Pre-pack insolvency has emerged as an increasingly relevant tool in corporate restructuring and insolvency scenarios. This mechanism allows the advance preparation of a business or the sale of productive units prior to the formal commencement of insolvency proceedings, with the aim of preserving enterprise value and accelerating execution.

Hotel Management Agreements in Spain: Legal Nature and Applicable Law

Hotel management agreements play a central role in the Spanish hospitality industry. Their atypical nature and lack of specific statutory regulation require careful legal structuring to ensure legal certainty, allocate risks properly and protect the interests of hotel owners and operators.

Biomethane Projects in Spain: Regulation, Permits and Investment Opportunities

Biomethane is positioning itself as a renewable energy source with significant growth potential in Spain. A clear understanding of the applicable regulatory framework and the required permits—from the Integrated Environmental Authorisation (AAI) to injection into the gas grid—is essential for the successful development of a biomethane project.

How to Save a Spanish Subsidiary Without Losing Control: Corporate Strategies to Restore Equity Balance

Equity imbalance in a Spanish company represents a significant legal risk that may threaten business continuity. Understanding the corporate law mechanisms available to restore an equity balance is essential to avoid mandatory dissolution, preserve shareholder control and ensure financial stability in compliance with the Spanish Companies Act.