Simplification of Structural Modifications in Spain
Royal Decree-Law 5/2023 introduces significant changes to modernize and simplify the processes of structural modifications in Spain—a key evolution toward business efficiency and competitiveness.
The Pre-dismissal Hearing for Workers: A Mandatory Step in Disciplinary Dismissals
The Supreme Court establishes the mandatory nature of the pre-dismissal hearing for workers in disciplinary dismissals in Spain. Companies must adjust their protocols to include this requirement.
General Aspects of Intra-EU Cross-Border Mergers in Spain
An intra-EU cross-border merger allows companies from different European Union countries to merge, facilitating economic integration and international expansion in Spain. These transactions fall under EU law and the Law on Structural Modifications of Commercial Companies.
Guarantees in Spanish Law and their Priority Order in Insolvency Proceedings
Spanish law offers guarantees for loans, establishing the precedence of creditor payments in insolvency cases. Secured guarantees, such as mortgages, ensure preferential payment through asset enforcement, improving credit recovery in financial distress.
Taxes for Non-Residents on the Purchase and Sale of Real Estate in Spain
Spanish tax regulations impose several taxes on the acquisition and transfer of real estate. The taxation applicable to non-residents differs slightly from that for residents and varies based on the nature of the transaction, the type of property, its location, and the circumstances of the buyer or seller.
Breastfeeding Leave in Spain, Changes, Rights, and Obligations
With the entry into force of Royal Decree-law 2/2024, breastfeeding leave in Spain is now recognized as an individual right for both parents, with an extended duration of up to 12 months in specific cases. Additionally, the new regulation introduces new, more flexible accumulation leave options.
Labour Reform 2025: Key Implications for Companies in Spain
The recent publication of Organic Law 1/2025 brings significant changes that directly impact business management, necessitating a comprehensive review of labour policies.
Dividend Distribution in Spain: Legal Requirements and Main Types
Dividend distribution enables companies to share profits with their shareholders, whether from annual results, voluntary reserves, or interim payments. Each method includes specific requirements and financial implications and requires careful management.
Approved Tax Measures in Spain for 2025: key changes in taxes
The year 2025 brings noteworthy tax measures. The new Law 7/2024 introduces changes to Corporate Income Tax (IS), IRPF and VAT, as well as new taxes for large multinational companies, financial entities and tobacco-derived products.
Economic Guarantees for Access and Connection Permits in Consumption and Demand Facilities in Spain
Royal Decree 1183/20 requires energy consumption and demand facilities in Spain to provide an economic guarantee to the competent authorities, amounting to €40/kW.
