News

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 […]

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 […]

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 […]

When addressing data protection in the employment relationship, from the moment a company collects a name, an email address, a telephone number or an IP address, it automatically falls within the scope of the General Data Protection Regulation (GDPR) and Organic Law 3/2018 on the Protection of Personal Data and the Guarantee of Digital Rights (LOPDGDD). This marks […]

The new year has begun, and we would like to take this opportunity to inform and warn companies about those labour law developments in respect of which we recommend carrying out a review and forward planning, given that they will be subject to increased scrutiny by the Labour and Social Security Inspectorate (Inspección de Trabajo y Seguridad […]

In an increasingly competitive global market, safeguarding the aesthetic appearance of products is just as important as protecting their functionality or their brand. Industrial design is a legal right that grants businesses exclusive protection over the external appearance of a product, preventing third parties from imitating it or marketing copies without authorisation. For this reason, […]

The transfer of shares or equity interests in unlisted entities is a common transaction in closely held companies and in businesses with a strong family character. Despite its frequent occurrence, this type of transaction entails significant tax complexities arising from the application of Article 37.1.b) of Law 35/2006, of 28 November, on Personal Income Tax […]

Freedom of contract and its limits in business-to-business contracting: abusive penalty clauses In negotiations between companies, the principle of freedom of contract recognised in Article 1255 of the Spanish Civil Code prevails, allowing the contracting parties to freely determine the content of the contract provided that it is not contrary to the law, morality or […]

Business succession is one of the most delicate issues, and often the most frequently postponed, by founding partners and entrepreneurs. However, experience shows that failing to plan in good time can lead to deadlock situations, family disputes, legal uncertainty and even jeopardise the continuity of the business. Although we have already discussed in several posts […]

In the complex ecosystem of the capital markets, where perception and confidence are intangible assets whose value is difficult to quantify, the lock-up mechanism stands as a fundamental governance and safeguard tool for companies seeking admission to trading. Accordingly, when a company decides to go public or to bring in significant investors, it is customary […]