Within the Spanish legal system, legal entities are regulated and governed by two main bodies; (i) the General Meeting and; (ii) the Administrative Body, the latter being in charge of the management and representation of the Company. Thus, Royal Legislative Decree 1/2010, of 2 July, which approves the revised text of the Corporate Enterprises Act […]
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With the entry into force on 26 May 2023 of Law 12/2023, of 24 May, on the right to housing, and as we commented in our blog just before its approval, the rental housing market is in one of its most convulsive moments, which may put the activity of landlords at risk due to excessive […]
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Article 206 of the Caorporate Enterprises Act regulates the standing to challenge corporate resolutions adopted by the General Meeting of a commercial company. Percentage of share capital required to challenge company resolutions In principle, any of the directors, third parties with a legitimate interest and shareholders who have acquired such status prior to the adoption […]
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The reduction of the maximum working week of 40 hours per week in annual calculation, which is currently included in article 34 of the Workers’ Statute, is one of the commitments included in the government pact signed at the time between PSOE and SUMAR, which established a reduction of the maximum working week to 37.5 […]
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Law 12/2023 of 24 May on the right to housing, which entered into force on 26 May 2023, established a series of measures to protect the constitutional right to housing, which materialised in the amendment of article 439.6 of the Civil Procedure Law, through the addition of paragraphs 6 and 7. These regulate the admission […]
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As we mentioned in a previous post, the value of the shares held must be declared in the Wealth Tax (IP). As a reminder, in that article we also commented on the so-called “family business exemption”, which is established in article 4-Eight-Two of Law 19/1991, of 6 June (LIP). In this new article, we analyse […]
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