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Loans between a company and its shareholders: a common practice In the day-to-day operations of many companies, especially family businesses or those with a small number of shareholders, it is common to see cash movements between the company and its shareholders. Among these, loans granted by the company to its shareholders are relatively frequent. However, […]

In any merger or acquisition process, the due diligence phase is critical. For those unfamiliar with the concept, due diligence is the stage in which the buyer conducts a thorough analysis of the legal, financial, commercial, tax, operational, employment and, increasingly, environmental aspects of the target asset or company. Its purpose is to identify risks, […]

With the arrival of the usual period for holding meetings to approve the annual accounts, it is essential to recall the importance of issuing valid notices of meeting that respect the principles of good faith and the established practices within the company. Supreme Court judgment 282/2025, delivered on 20 February 2025, provides a key lesson […]

International expansion represents an excellent growth opportunity for any business. However, before starting this process, it is essential to establish a legal structure that ensures efficient operations and compliance with applicable regulations. What legal form should you choose for international expansion? One of the first strategic decisions is determining the legal structure under which the […]

Handling an inheritance or divorce is often a complex and stressful process. Matters become even more complicated when the estate includes paintings or other movable property whose value is unknown. In such cases, the role of the art and antiques appraiser can be essential. The first challenge: determining the true value of the assets The […]

Labor relations in Spain are increasingly regulated, and one of the most underestimated risk areas for companies involves their legal obligations to inform and consult with employee legal representatives (Representación Legal de los Trabajadores or RLT). What information and consultation obligations must companies comply with? Spanish labor legislation—particularly the Workers’ Statute, the Organic Law on […]

At a time when the Spanish Tax Administration’s audit activity is relentless—and supported by increasingly sophisticated control tools—it’s important to remember that not all tax savings constitute fraud. There is also the entirely legitimate concept of “freedom of choice” or “tax planning”, i.e., the right to make lawful decisions that minimize the tax impact of […]

The draft bill that proposes reducing the standard workweek to 37.5 hours also includes a reform of Article 20 bis of the Workers’ Statute. This reform aims to strengthen the right to digital disconnection, expanding its scope and making it a more central element in work organization—particularly in remote work and flexible scheduling contexts But […]

The process of acquiring a company consists of several phases, starting with the preparatory stage and continuing through due diligence. Once the due diligence is completed—providing insight into the condition of the target company—it becomes necessary to sign a share purchase agreement (SPA). This agreement sets out the terms and conditions under which the acquisition […]

Continuing the trend set in the previous year, the beginning of 2025 has brought with it significant developments in the field of labor law. Within this context of ongoing transformation, Organic Law 1/2025, of January 2, on measures concerning the efficiency of the Public Justice Service, emerges as a key milestone. It was published in […]