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The Grouping of Companies and its Interest

As the doctrine has repeatedly made clear, there is no concept of a unified group of companies in Spanish law, and it is also complicated …

The Registration of the Reservation of Title over Inmovable Goods

The Directorate (CD) has resolved on November 28, 2017 (BOE 14.12.2017) an appeal lodged by the notary granting a deed of sale of property with …

Short comments about managers liability arising from 367 LSC

One of the main risks of the management body of a capital company, whether individual (sole administrator), shared (joint or several administrators) or collegiate (board …


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From the time being, the Buyer should pay the Stamp Duty of the Mortgage

The Judgment of February 28, 2018 of the Supreme Court (TS) resolves the discussion on the taxpayer of the Tax on Documented Legal Acts (Stamp …

Royal Decree-Law 18/2017, of November 24, on non-financial information and diversity.

BOE nº287 dated November 25, 2017 publishes Royal Decree-law 18/2017, of November 24, which modifies the Commercial Code, the revised text of the Capital Companies …

Royal Decree-Law 15/2017, of 6 October, on urgent measures in of economic operators within the national territory.

This Royal Decree-Law amends, as a matter of urgency, Article 285.2 of Law 1/2000 of Capital Companies, conferring the following wording: "2. By exception to what …


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