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In professional partnerships, the right of withdrawal for partners operates differently from that in other capital companies. This difference is not due to a technical issue, but rather to the very nature of this type of entity: whereas in capital companies the financial element predominates, in professional partnerships the partner’s essential contribution is their personal […]

The letting of real estate as the source of conflict in tax reliefs Under tax legislation, the letting of real estate is the only activity for which it is required to employ a person under a full-time employment contract in order for it to be regarded as an economic activity. Irrespective of the implications that […]

The compensation regime in agency contracts The agency contract is conceived as an essential instrument within the organisation and expansion of business activity, as it establishes a stable collaborative relationship between a principal and an independent agent entrusted with promoting or concluding commercial transactions on the principal’s behalf. In the Spanish legal system, this arrangement […]

In corporate acquisition transactions, non-compete clauses are of particular importance. Their purpose is to protect the purchaser against the risk that the seller, once the price has been received, may use their knowledge of the business to compete and regain the transferred clientele. However, the recent Supreme Court judgment of 14 January 2026 (STS 17/2026) […]

The management and monitoring of unjustified absences is one of the constant challenges faced by Human Resources departments. Until now, there has been legal uncertainty as to how to calculate the periods of “one month” or “three months” typically established in collective agreements for proceeding with disciplinary dismissal on the grounds of absence or dismissal […]

Historically, Double Taxation Agreements (DTAs) have constituted a key instrument for structuring and planning international transactions. Thanks to the network of DTAs, entities and multinational groups are able to operate while minimising or eliminating instances of double taxation in cross-border transactions, such as payments of dividends, interest or royalties, among other items. That said, it […]

The commercial agency agreement is a consensual and non-formal contract, governed by Articles 244 to 280 of the Commercial Code, whereby one party, the agent, undertakes to carry out, on behalf and for the account of another, the principal, one or more commercial transactions. In other words, it is a commercial intermediary agreement in which […]

In the sphere of elite sport, and specifically in professional football, investment is no longer assessed solely in sporting terms. Increasingly, clubs are valued as business assets, with growth potential, operational synergies and the capacity to generate medium- and long-term returns. In this context, multi-club ownership has emerged, namely structures in which a single investor, […]

The end of a sporting career may entail a lifelong permanent incapacity pension: a key judgment The careers of professional athletes, short but intense, characterised by extremely high and constant physical and mental demands, often mean that a considerable proportion of them end their careers, sooner or later, due to injuries and/or physical limitations. When […]

Family protocols and shareholders’ agreements are essential instruments for regulating the governance and transfer criteria of the family business. However, succession mortis causa (that is, the transfer of rights and assets upon death) is not governed solely by what has been agreed in such arrangements, but also by the provisions of the will and, failing […]