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Since the 1989 reform of Spanish commercial law, ownership of equity interests in a private limited liability company has been evidenced, vis-à-vis the company itself, by notifying it of the transfer and subsequently recording that transfer in the Register of Members. This Register of Members is an internal corporate record, maintained by the management body, […]

If labour inspection time limits are not met, a penalty may be set aside.

Luis Ángel Garrido looks at the requirements for a settlement agreement for dismissal in light of STS 532/2026: when it is actually effective, and what mistakes can render it void.

Quorum or majorities in companies? The votes required depending on the resolution.

María Marín Martínez looks at tax information exchange between countries — how FATCA and CRS work, and whether offshore investments can escape the notice of Spain's tax authorities.

The current Companies Act provides for several possible management structures for a public limited company (plc) or a private limited company (Ltd). Management structures for a public limited company or private limited company The following management structures are provided for by law: That said, certain particular rules apply depending on whether the company is a […]

The recent supplier payment schemes introduced by the Central Government have enabled many Local Authorities and Autonomous Communities to improve the timeliness of payments to their suppliers. However, despite this funding effort, which has ultimately been financed by taxpayers, payment delays continue to occur, often affecting contractors’ cash flow. This situation is particularly burdensome where […]

The expression “evolve or die” perfectly reflects the reality facing Spanish businesses today. The decision to internationalise your business is essential if a company is to grow and avoid being overtaken by the relentless forces of globalisation. However, alongside significant competitive advantages, international trade also entails a number of legal risks that must be carefully […]

An international sale of goods forms the fundamental legal basis on which export and import transactions can be carried out with legal certainty. This type of contract is the legal instrument that enables the parties to anticipate the risks and contingencies inherent in any cross-border transaction. International sale of goods as the legal foundation of […]

A D&O insurance policy (short for directors’ and officers’ liability insurance) is an insurance contract designed to cover the civil liability of directors and senior officers arising from the performance of their duties. Scope of cover under a D&O insurance policy D&O insurance policies cover losses resulting from acts or omissions by directors or senior […]