Directors’ reports and workers’ rights in mergers […] Directors’ reports and workers’ rights in mergers under Royal Decree-law 5/2023
Category: Blog
The new legal framework for mergers in Spain: Royal Decree-law 5/2023 The entry into force of Royal Decree-law 5/2023 (RDL 5/2023), which regulates structural modifications in commercial companies, has sparked debate over the requirement for a directors’ report to be provided to workers in certain types of mergers, particularly in the context of simplified mergers […]
Read article
Tax incentives for startups and emerging companies […] Tax incentives for startups and emerging companies
On 21 December 2022, Law 28/2022 of 21 December, on the promotion of the ecosystem for emerging companies (hereinafter, the startup law), was published. In Spain, an emerging ecosystem of startups has been developing, and with the aim of reinforcing and promoting such companies as one of the driving forces behind the recovery and modernisation […]
Read article
The purchase and sale of insurance brokerages and […] The purchase and sale of insurance brokerages and portfolios: key aspects of the transaction
Key elements in the sale and purchase of insurance brokerages and portfolios However, beyond the figures and underlying motivations, the success of a transaction of this nature lies in the execution of a thorough due diligence process and a properly structured contract. Issues such as the transfer of personnel, identification of employment-related liabilities, and protection […]
Read article
Convertible and/or exchangeable bonds: an essentia […] Convertible and/or exchangeable bonds: an essential tool for flexible corporate financing in the capital markets
The success of a financial transaction often depends on the ability to execute it quickly and without the delays and costs typically associated with traditional conversion methods. Companies, therefore, require mechanisms that afford them the agility and responsiveness demanded by today’s competitive environment. Among the instruments that enable companies to access various sources of financing […]
Read article
Pre-dismissal hearing in cases of disciplinary dis […] Pre-dismissal hearing in cases of disciplinary dismissal: how should it be conducted?
With the well-known Supreme Court Judgment (STS) 1250/2024 of 18 November, the legal doctrine regarding how to carry out disciplinary dismissals has changed. Since then, before proceeding with a disciplinary dismissal, the employer must offer the employee an opportunity to defend themselves against the allegations made. Obligation to hold a pre-dismissal hearing in disciplinary cases […]
Read article
Special depreciation plans under the Corporate Inc […] Special depreciation plans under the Corporate Income Tax
General depreciation methods under the Corporate Income Tax Act (LIS) As is known to most taxpayers, companies may deduct as an expense, for Corporate Income Tax purposes, the annual depreciation corresponding to their fixed assets (intangible assets, tangible assets, and investment property). This allows the effective annual depreciation of these assets to be treated as […]
Read article
Can the employer set limits on the use of trade un […] Can the employer set limits on the use of trade union time credit?
Frequently, companies ask us for advice to resolve a situation that is causing them conflict: the inadequate use of the hours corresponding to the trade union credit legally recognised for people who have been validly elected as members of the legal representation of workers, either as staff delegates or as members of the works council. […]
Read article
The importance of implementing criminal compliance […] The importance of implementing criminal compliance
Article 31 bis of the Criminal Code provides that a company may be exempted from criminal liability if it proves that it has effectively implemented a crime prevention system. To this end, the Supreme Court has stressed the need for the compliance programme to be effective, i.e. not merely formal or theoretical, but to have […]
Read article
The prohibition of competition by directors: a mec […] The prohibition of competition by directors: a mechanism to prevent unfair competition
Corporate governance carries with it a great deal of responsibility. A major concern is the potential conflict of interest of directors. In certain cases, a director could take advantage of his position to establish his own company, which is a direct competitor of the company he manages, thus diverting business opportunities or valuable resources to […]
Read article
In previous blog posts, we have dealt with important aspects of Real Estate Investment Trusts (REITs), such as REITs in family business planning, liquidity management in REITs or the tax advantages, possible disadvantages, stock market listing and future expectations of SOCIMIs. In this new entry, we are going to refer to the indirect taxation of […]
Read article