Can the Labour Inspectorate enter your company wit […] Can the Labour Inspectorate enter your company without permission? Key points following the new Supreme Court ruling
Category: Blog
If your company is located at the same address as its registered office, the Labour Inspectorate will require judicial authorisation to enter your premises. A ruling that redefines the Labour Inspectorate’s approach to the registered office The recent judgment of the Spanish Supreme Court of 14 April 2026 introduces a far-reaching issue for Spanish companies, […]
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Surface rights: how to generate property income wi […] Surface rights: how to generate property income with tax efficiency
Many family business groups need to plan a balanced investment strategy, typically carried out using the surplus generated by their operating companies through dividend distributions to the group’s parent holding company. This holding company, or other entities to which the treasury is reallocated, then implements the investment plan. It is already well established how important […]
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New company within a corporate group: when does th […] New company within a corporate group: when does the 15% reduced rate not apply?
For newly incorporated companies, a reduced rate of 15% applies, which has become established as one of the key tax incentives when starting new economic activities. Its practical application is giving rise to disputes with the tax authorities, particularly in cases where the company is created within a pre-existing business structure. In this context, the […]
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Who is liable for banking phishing? Key points on […] Who is liable for banking phishing? Key points on liability and restitution
Burden of proof, user negligence and the European configuration of the liability regime The rise in digital fraud and, in particular, banking phishing has profoundly altered the landscape of financial institutions’ liability. We are no longer dealing with rudimentary scams. Contemporary phishing attacks combine emails, SMS messages and web pages that are almost indistinguishable from […]
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How to choose your partners wisely: four lessons y […] How to choose your partners wisely: four lessons you learn over time
If there is one decision that can shape the fate of a company more than any other, it is the choice of partners. Not the first client, nor the product, nor even the funding. The partners. And yet, it is a decision that many make too hastily, overly convinced that initial enthusiasm is sufficient guarantee. […]
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Does the Rental Registration Number (NRU) block sh […] Does the Rental Registration Number (NRU) block short-term tourist rentals? Legal key points
The introduction of the Rental Registration Number (NRU) has brought a new layer of control to the short-term tourist rental market and to non-tourist short-term lets. Conceived as a tool for oversight and transparency, its purpose is clear: to ensure the proper identification of properties and to strengthen control over their use, particularly on digital […]
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What characterises the new European private limite […] What characterises the new European private limited company, EU Inc.?
On 18 March 2026, the European Commission formally presented the Proposal for a Regulation of the European Parliament and of the Council on the company law framework of Regime 28, known as “EU Inc.” (COM(2026) 321 final). This is a major legislative initiative, promoted following the Letta and Draghi Reports, which aims to create a […]
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Culpable insolvency proceedings due to accounting […] Culpable insolvency proceedings due to accounting irregularities
Insolvency proceedings are intended to organise situations of insolvency, balancing the interests of the debtor and their creditors. However, where certain blameworthy conduct is present in the actions of the debtor or its directors, the legal system provides for the classification of the proceedings as culpable due to accounting irregularities. Among the most relevant cases […]
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Guide to employment obligations in cases of corpor […] Guide to employment obligations in cases of corporate restructuring
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It is increasingly common for our clients to seek legal advice in relation to corporate restructuring operations, such as mergers, demergers, absorptions, carve-outs and/or internal reorganisations. These operations form part of the growth, efficiency or market adaptation strategy of many companies. However, a significant mistake is often made: analysing these decisions solely from a financial, […]
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Right of withdrawal in professional partnerships Right of withdrawal in professional partnerships
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 […]
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The letting of real estate and economic activity i […] The letting of real estate and economic activity in the tax reliefs for family businesses
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 […]
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Compensation regime under the agency agreement as […] Compensation regime under the agency agreement as provided for in Law 12/1992 of 27 May on Agency Contracts
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 […]
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The importance of properly drafting non-compete cl […] The importance of properly drafting non-compete clauses in M&A transactions
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) […]
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The Supreme Court of Spain clarifies dismissal on […] The Supreme Court of Spain clarifies dismissal on the grounds of absenteeism: how are the time limits for unjustified ab […]
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 […]
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Double Taxation Agreements after BEPS: the impact […] Double Taxation Agreements after BEPS: the impact of the MLI, the PPT clause and the beneficial owner
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 […]
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The commercial agency agreement: concept, types, o […] The commercial agency agreement: concept, types, obligations and termination
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 […]
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Multi-club ownership in professional football: opp […] Multi-club ownership in professional football: opportunities, risks and legal challenges in Spain and Europe
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, […]
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Permanent incapacity and professional sport Permanent incapacity and professional sport
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 […]
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The will is fundamental to succession planning in […] The will is fundamental to succession planning in the family business
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 […]
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Reduction of incentive payments during temporary d […] Reduction of incentive payments during temporary disability: limits established by the Supreme Court Judgment of 16 Janu […]
The linking of variable remuneration to the achievement of targets or to effective attendance has traditionally been used as a tool to incentivise productivity and reduce workplace absenteeism arising from causes such as temporary disability for work. On the basis that combating absenteeism constitutes a legitimate aim of employment policy — as stated by the […]
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The taxation of trusts in Spain: legal recognition […] The taxation of trusts in Spain: legal recognition and tax implications
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In an increasingly globalised world, transnational legal and tax structures have become common instruments in international wealth planning. Among them, the trust stands out for its flexibility and utility in asset management, succession planning and family wealth structuring. However, its tax treatment in Spain presents significant challenges, owing to the absence of formal recognition within […]
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Vehicles for investment in art: foundations and as […] Vehicles for investment in art: foundations and associations vs personal assets
Investment in art increasingly gives rise to legal and tax considerations where a collection ceases to be merely a matter of personal interest and becomes part of a broader wealth planning strategy. March transforms Madrid into a veritable hub of the art market: ARCO serving as an international barometer and, alongside it, fairs such as […]
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Directors’ remuneration: key legal considerations […] Directors’ remuneration: key legal considerations and risks
The remuneration of company directors is a recurring issue in Spanish corporate law, owing to the constant evolution it has undergone as a result of the various interpretations adopted by the Supreme Court. For unlisted companies, which constitute the majority of the Spanish business fabric, the existence of an improperly structured remuneration system may give […]
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Unjustified capital gains: recent case law of the […] Unjustified capital gains: recent case law of the Supreme Court
Unjustified Capital Gains constitute one of the most common grounds for adjustment in Personal Income Tax (IRPF) where the Tax Authorities identify undeclared assets or rights in the course of a review or inspection procedure. Throughout this post, we shall examine the most recent judgments of 27 November 2025 delivered by the Supreme Court (appeals […]
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Pre-existing clauses that may condition an M& […] Pre-existing clauses that may condition an M&A transaction
In many company sale transactions, the main point of friction is not, in some cases, the price or the financial structure of the deal. Nor is it usually a lack of market interest or business potential. In practice, it is often specific contractual clauses that end up decisively conditioning the viability of the process. Frequently, […]
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Can companies dismiss employees due to the impleme […] Can companies dismiss employees due to the implementation of Artificial Intelligence (AI)?
The emergence of artificial intelligence (AI) in the business environment is generating profound transformations in production models and work organisation. Advanced automation tools are enabling many companies to optimise processes, reduce costs and improve operational efficiency. Against this backdrop, a key labour-law question arises: can the implementation of artificial intelligence justify an objective dismissal? The […]
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Change of tax residence and exit tax for individua […] Change of tax residence and exit tax for individuals
In today’s world, it is increasingly common for individuals involved in business projects or holding significant financial assets to change their tax residence. As a result, taxpayers who are tax residents in Spain may lose that status due to long-term or even permanent relocations to other jurisdictions, whether in search of more favourable tax regimes […]
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Are electronic means valid for complying with the […] Are electronic means valid for complying with the MASC requirement?
Organic Law 1/2025 and the new procedural admissibility requirement in civil and commercial matters The entry into force of Organic Law 1/2025 of 2 January on measures to improve the efficiency of the Public Justice Service (LO 1/2025) has brought about a substantial change in access to civil and commercial jurisdiction. As of 3 April […]
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Free depreciation for renewable energy investments […] Free depreciation for renewable energy investments: Royal Decree-Law 16/2025 of 23 December
In recent financial years, taxation related to investments in the energy transition has gained increasing relevance as a corporate income tax planning tool. Among the available incentives, free depreciation applicable to certain investments that use energy from renewable sources stands out for its direct impact on companies’ tax results, as it allows a significant acceleration […]
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Supreme Court Judgement 1713/2025 of 26 November 2 […] Supreme Court Judgement 1713/2025 of 26 November 2025: legal certainty for shareholders’ agreements on qualified m […]
The recent Supreme Court Judgment No. 1713/2025 has established a doctrine with significant practical impact in relation to shareholders’ agreements (pactos parasociales), in this case, shareholders’ agreements entered into by company members. Rather than merely reaffirming existing criteria, the judgment provides legal certainty in private corporate relationships and offers practical guidance for avoiding disputes between […]
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