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This article addresses the Spanish Corporate Income Tax (CIT) special regime for private equity entities (ECR) under Article 50 of Law 27/2014.

The General Court of the European Union (GC) recently issued a ruling in case T-38/21, which is of significant importance for the realm of public procurement.

One of the most important initiatives that will be brought about by the creation of the State Observatory on Late Payment (Observatorio Estatal de la Morosidad Privada) is the preparation...

The General Directorate of International Commerce and Investments will begin enforcing the new Regulation on September 1, 2023. The authority will review transactions already filed by that date...

The proportion of women partners at leading firms in Portugal is currently almost twice that at top firms in Spain, new research shows.

In Spain, the Comision Nacional de Mercado de Valores (CNMV), has put a series of changes to the corporate governance code of public companies under consultation.

Future dependent on regional election outcome, but firms not expected to close Barcelona offices as opportunities remain in real estate, tax and employment

As of July 1 of this year, Spain becomes the latest in a string of nations with a corporate compliance defense.

El Parlamento Europeo ha aprobado la Directiva conocida como "Stop-the-Clock", incluida en el primer paquete legislativo Ómnibus propuesto por la Comisión Europea, simplificador de las obligaciones...

On the 23rd of July, 2015, the new Law, 15/2015, of the 2nd of July, on Voluntary Jurisdiction, came into effect, with significant changes being introduced from a commercial point of view.

The second, more limited theory is of the view that there is only a corporate succession with regard to the transferred employees.

<P>There have been significant legislative developments in the Spanish judicial system over the last few years. These developments began with the enactment of the Civil Procedure Act 7/2000, of 2000, which entered into force in 2001, repealing the old Civil Procedure Act of 1881.</P>

La Directiva 2024/1760, que entró en vigor el 25 de julio, exige a las empresas garantizar la sostenibilidad y el respeto a los derechos humanos a lo largo de su cadena de actividades.

The proposed takeover of Banco Sabadell by BBVA has attracted significant attention and widespread media coverage, putting Spain's merger control regime under the spotlight.

De acuerdo con la nueva Orden Ministerial JUS/319/2018, de 21 de marzo, por la que se aprueban los modelos para la presentación en el Registro Mercantil de las cuentas anuales de los sujetos obligados a su publicación, ...

Los administradores de todas las sociedades en España están obligados cada año a depositar las Cuentas Anuales en el Registro Mercantil dentro del mes siguiente a su aprobación.

El Tribunal Supremo ha inadmitido el recurso del Ayuntamiento de Madrid, confirmando la anulación de la Zona de Bajas Emisiones por vulnerar el principio de proporcionalidad. Esta decisión abre la puerta a que ciudadanos y empresas afectados reclamen daños y perjuicios, así como impugnen las sanciones impuestas bajo una ordenanza declarada contraria a derecho.