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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 […]

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, […]

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 […]

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 […]

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 […]

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) […]

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 […]

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 […]

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 […]

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, […]