News

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 […]

Occupational risk prevention (ORP) is one of the critical pillars of personnel management in any company, particularly due to the potential liabilities arising from non-compliance in this area. Within psychosocial risks, digital disconnection has gained increasing prominence because of its direct impact on occupational health and the monitoring of working time. In previous articles we […]

Receiving a legacy of works of art can be an extraordinary cultural opportunity, but also a multidisciplinary challenge that brings together legal, tax, ethical and conservation considerations. Far from being a mere act of asset transfer, managing an artistic legacy involves preserving the donor’s memory, safeguarding the integrity of the pieces and deciding on their […]

In the current environment where business groups can operate simultaneously in multiple jurisdictions, structuring their investments in many cases through holding entities located abroad, the correct application of international taxation has become a critical factor for the prevention of unassessed risks. A mechanism that is currently unfamiliar to Spanish taxpayers, although with a significant potential […]

Chain subcontracting is a common practice and, in many cases, necessary for carrying out complex projects in the construction sector. However, it is also one of the main sources of penalties, work stoppages, and joint liability arising from actions by the Labor and Social Security Inspectorate (ITSS). In this analysis we address the real risks […]