Legal and Commercial

11
Dec

Key Corporate and Administrative Updates for 2025 That Foreign Companies that Foreign Companies Operating in Spain Should Know

Throughout 2025, various legal, administrative, and supervisory measures are being implemented and consolidated in Spain, directly affecting how foreign companies operate, comply with regulations, and structure their corporate information. For international groups with subsidiaries or business activity in Spain, staying aligned with these developments is essential to avoid delays, ensure proper compliance, and maintain operational

24
Nov

News about the Shareholder Register: The Supreme Court Strengthens Judicial Oversight

Spain’s Supreme Court has issued Judgment STS 4675/2025 (20 October 2025), a ruling that marks a significant shift in corporate governance practices in the country. The decision reinforces the judicial control over the Libro Registro de Socios (Shareholder Register Book) and clarifies key principles regarding shareholders’ rights to attend and vote at general meetings. It

21
Oct

Legal Representation before the CNMV and CNMC: New Requirements to Operate in Spain in 2025

In 2025, Spanish regulators have reinforced their control plans in the financial markets (CNMV) and telecommunications/digital services (CNMC). For companies, particularly foreign entities, this means reviewing whether they are required to have legal or technical representation before each authority, depending on their activity. For instance, this may include investment services, marketing of foreign UCITS, notification

15
Sep

Fraud and transparency: key recommendations for companies

In the current regulatory landscape, companies are increasingly subject to scrutiny regarding their governance, transparency, and regulatory compliance. Although there are no major legislative changes this September, the demands for control and oversight from the Companies Register and the Tax Agency are being strengthened. This alert offers a practical overview of the current corporate obligations

19
Aug

Key Points on the Entrepreneur’s Liability in Spain

Starting a business is a strategic decision that opens up opportunities for growth, but it also involves taking risks. One of the most important is understanding the extent of your personal liability if the company incurs debts. In Spain, the choice of legal structure (self-employed or company), the separation between personal and business assets, and

21
Jul

Key stages for a successful process of buying and selling companies in Spain

A corporate acquisition or sale can mark a decisive strategic shift in the trajectory of a company. Whether driven by expansion plans, divestment, succession planning or integration into a group, the success of the process depends largely on how its phases are structured and on the rigour with which the financial, legal and tax aspects

09
Jun

IRUS Code and CNAE: New annual accounts templates

This June, the Official State Gazette (BOE) published the approval of the Code IRUS and CNAE, new templates for filing both individual and consolidated annual accounts. This marks a turning point in the corporate reporting obligations for all companies. These new forms must be used for any filings submitted on or after June 3rd, 2025.

26
May

When to set up a Holding Company and when not to

More and more businessmen and family groups are considering setting up a holding company in order to protect their assets, optimise the group’s taxation or facilitate an orderly generational handover. However, not all structures are valid and not all situations justify it; it is important to know when to set up a holding company and

22
Apr

New rules for resolving disputes in family businesses

This April, Organic Law 1/2025 of 2 January on measures to improve the efficiency of the Public Justice Service has come into force. This regulation forms part of a broader legislative package aimed at transforming and modernising the judicial system. Its objective is clear: to ease the burden on the courts and encourage the use

11
Mar

New requirement for NIF application in Spain: Form 036

Since late February and early March, Spain’s State Tax Administration Agency (AEAT) has introduced a new requirement for foreign entities applying for a NIF (Tax Identification Number) using form 036. From now on, certain sections of the form must be completed, including details of shareholders and their ownership percentages in the foreign company. For this

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