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Blog, mercantil
Restricted Share Units (RSUs) as an alternative mechanism to Stock Options and Phantom Shares

Restricted Share Units (RSUs) as an alternative mechanism to Stock Options and Phantom Shares

Employee incentive plans are a common instrument in companies, aimed at recognising the contribution of certain key people in the process of development and growth of the entities. Thus, these plans are remuneration instruments that grant their beneficiaries economic and/or political rights. Usually, these incentive schemes are linked to the granting of Stock Options or […]
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Blog, Laboral
despido colectivo

How is collective redundancy affected by the redeployment of workers in companies of the same group?

The redeployment of employees in other companies of the corporate group is a common practice used by companies to restructure their workforces and often to avoid direct redundancies. However, this solution may raise important doubts, especially with regard to the calculation of collective redundancies. The recent judgment no. 412/2024 of 14 May 2024 of the […]
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Blog, Company Law, mercantil
Sociedad de Inversión Libre (SIL)

What is a Free Investment Company (SIL)?

The Free Investment Company (‘SIL’) is a type of collective investment undertaking (‘CII’) that is little known, but which enjoys significant advantages, both from the point of view of flexibility in its types of investment and from a commercial and taxation point of view. To such an extent that, from our professional experience at Devesa, […]
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Blog, Tax, Tax law
Administrator business man financial inspector and secretary mak

Related-party transactions in Corporation Tax: what they are, form 232 and how to document them

Once again this year, the date for filing form 232 is approaching, which takes place during the month of November for those companies that close their tax year on 31 December. For many, this form is probably completely unknown, but it is very important for companies to be aware of it and to assess whether […]
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Blog, concursal
Showing online data

The continuity of business activity after the declaration of bankruptcy proceedings

Articles 111 et seq. of Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Bankruptcy Law, regulate the continuation of the exercise of the professional or business activity after the declaration of bankruptcy. Does the declaration of bankruptcy interrupt business activity? Firstly, it is established that the declaration of bankruptcy proceedings […]
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Blog, Laboral
Reducción o adaptación de jornada laboral

What to do when a worker requests a reduction or adaptation of working hours?

One of the most frequently asked questions we receive from our clients is how to proceed when they receive a request for a reduction or adaptation of working hours from one of their employees. It is becoming increasingly common for workers to want to exercise the rights that the applicable regulations establish in terms of […]
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