The criminal liability of family-owned SMEs in emp […] The criminal liability of family-owned SMEs in employment matters: the hidden risk behind a workplace accident
Category: companies
The culture of prevention in family-owned SMEs In many family-run small and medium-sized enterprises (SMEs), the culture of prevention relies more on trust than on formal protocols. “Here, everyone knows what needs to be done” However, when a serious workplace accident occurs, that trust carries little weight: what matters before a judge is not what […]
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Criminal compliance in the agri-food industry Criminal compliance in the agri-food industry
Corporate criminal liability in the agri-food industry Following the reform of the Spanish Criminal Code introduced by Organic Law 5/2010 of 22 June, Spanish legislation recognises the criminal liability of legal persons in cases expressly provided for by law. A company may be held criminally liable for offences committed in its name, on its behalf, […]
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Contributions to family holdings: current situatio […] Contributions to family holdings: current situation and unresolved issues
Family holdings have become one of the most effective tools for organising and protecting the assets of family businesses. This type of structure not only helps maintain market competitiveness but also ensures business continuity across generations, offering a more orderly and efficient framework for managing a corporate group. To achieve this objective, the creation of […]
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Leveraged Buy-Outs (LBO): The challenge of financi […] Leveraged Buy-Outs (LBO): The challenge of financial assistance
In the world of corporate acquisitions, one of the most common yet complex structures is the LBO (leveraged buy-outs). This is a mechanism whereby an investor – typically a private equity fund or a corporate group – acquires a company primarily through external financing. What is characteristic of this model is that the purchaser usually […]
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Tax developments in corporate income tax for the 2 […] Tax developments in corporate income tax for the 2025 fiscal year
Corporate Income Tax (IS) is one of the most relevant taxes in the Spanish tax sphere, generally affecting all entities operating in the national territory. With the entry into 2025, various tax reforms will be implemented, mainly introduced by Law 7/2024 and Royal Decree-Laws 9/2024 and 10/2024, which are of great importance given the significant […]
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Launching a start-up: 4 legal tips for entrepreneu […] Launching a start-up: 4 legal tips for entrepreneurs
Launching a start-up is an adventure full of challenges, opportunities and crucial decisions that can define the success or failure of a company from the very beginning. In Spain, the legal and fiscal framework for companies that meet the characteristics of a start-up has a series of particularities that every entrepreneur should be aware of […]
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Zombie Companies: Implications of corporate inacti […] Zombie Companies: Implications of corporate inactivity.
It is not unknown that some businessmen have opted over the years to leave their companies “inactive” when, in fact, they should have opted for their dissolution and liquidation before they became the so-called “Zombie Companies”. The purpose of this decision was none other than to avoid considerable dissolution and liquidation costs (basically, the formal […]
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Corporate and negotiation conflicts. Three keys fo […] Corporate and negotiation conflicts. Three keys for success.
In over my 15 years of professional practice I have participated as legal advisor in many corporate conflicts. In some cases, as a lawyer of organizations´ administrators and main shareholders and, in other cases, as a legal representative of minority partners, “rebels” with or without cause that try to enforce their rights with different objectives. […]
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Compensation for clients in the agency contract. Compensation for clients in the agency contract.
The article 28 of the agency contract’s Law (Ley de Contrato de Agencia, “LCA”) establishes that “… when the agency contract extinguishes for either a fixed or indeterminate period of time, the agent which has provided new clients to the entrepreneur or that has increased noticeably the operations with the pre-existing clients, will have the […]
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Which claims are paid first in insolvency proceedi […] Which claims are paid first in insolvency proceedings?
When a company is involved in insolvency proceedings, the first task is to classify the creditors’ claims, because it is essential to determine who will recover its claims from the bankrupt company first. Firstly, a distinction is made between the bankruptcy claims (“créditos concursales”) and claims against the estate (“créditos contra la masa”). Bankruptcy claims […]
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Less than a year ago, Article 62nd of the Consolidated Text of the Spanish Companies Law (“SCL”) was amended, introducing a new section, the current section 2, which has been integrated into the article on the basis of section 1 of Article 2 of Act 11/2018 of December the 28th, which amends the Commercial Code, […]
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