The right to information contained in the Capital Companies Law

The partners or shareholders, in their capacity as owners of the company in an aliquot proportion to the contributed capital, have certain obligations and rights. Among the rights recognized by the Capital Companies Law (“LSC”), is the right to information. The right to information is provided for in article 93 of the LSC and is regulated […]

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José María Dutilh participates in the IR Global Virtual Series – Day of Reckoning: Insolvencies in a post pandemic world

Foreward by Andrew Chilvers When the UK government recently paid Cardiff Airport’s £42.6 million debt and then provided £42.6 million in grants, it was following the same path adopted by governments around the world to try to bring long-term stability to businesses during the pandemic. Emergency measures like these were designed to protect companies during […]

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Taxation of the sale of a company in a Holding Company with the new general State budgets

Have you thought about selling your company or society this year? Do you know that there are important fiscal novelties that you should consider? As every year, the General State Budget Law has brought about a series of new tax developments both in terms of Personal Income Tax (IRPF) and Corporate Income Tax (Personal income tax). […]

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Day of Reckoning: Insolvencies in a post pandemic world

July 2021

Insolvencies: The next pandemic? When the UK government recently paid Cardiff Airport’s £42.6 million debt and then provided £42.6 million in grants, it was following the same path adopted by […]

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Force Majeure:

Protecting Yourself against Divine Intervention

June 2021

Defining ‘Force Majeure’ in a post-Covid landscape In 2020, the Covid-19 pandemic tanked economies, disrupted global supply chains and brought businesses to their knees. With the advent of regulations enforcing […]

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Foreign home ownership: steps to follow when buying in Spain

Are you thinking of buying a home in Spain as a foreign owner? Not sure what procedures to follow or how to begin? According to a report from the Association of Property and Commercial Registrars of Spain, the purchase of Spanish houses by foreigners, especially in tourist hotspots, was the source of 10.73% of all sales […]

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Obligation to register with social security for directors and partners

Obligation to register with Social Security for directors and partners, both for resident and non-resident directors. It is common for doubts to arise about the obligation to register with Social Security for administrators and partners, whether they are residents or not. In this article we will try to resolve the most common questions that tend […]

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Overview of shareholders claims against M&A transactions in Spain

Overview of shareholders claims against M&A transactions in SpainThe Spanish legislation regulates four actions that shareholders can file in connection with M&A transactions. We will analyse each of them as well as the type of transaction in which they might be exercised and the requirements for these actions to be successful. To read more, Click […]

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What is a financial spin – off or reverse partial spin-off?

What is a financial spin-off or reverse partial spin-off To make it easier to understand what a financial spin-off is, we will explain it with an example: Several individuals own company A Company A owns company B With the financial spin-off or partial reverse spin-off, the shares of company B are transferred to the individuals. […]

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