Blog

Violation of fundamental rights in inspection actions on computer equipment The Murcia High Court has issued a ruling on 16 October 2025, in a case handled by our firm, which represents a significant milestone in the judicial oversight of inspection actions when they affect the entire contents of computer equipment. The Court declares that the […]

Venture capital funds (VCFs) have become a key instrument for corporate financing, particularly in innovative and high-growth sectors such as technology, biotechnology, renewable energy and the digital economy. Through these vehicles, professional investors channel resources into companies with high potential, taking on greater risk in exchange for the possibility of higher returns than those offered […]

A Foreign Securities Holding Company (hereinafter, ETVE by its Spanish acronym) is a Spanish company whose principal purpose is the management and administration of shareholdings in non-resident entities. The main appeal of these entities lies in their favourable tax treatment, since, provided certain requirements are met, dividends and capital gains derived from their foreign subsidiaries […]

In recent years, the Search Fund model has gained increasing prominence in the European investment landscape, particularly within the Spanish market. This structure enables a professional with managerial experience to identify, acquire and manage an established company, backed by the financial and strategic support of a group of specialised investors. At DEVESA, we advise the […]

Introduction to liability limits in M&A transactions One of the main concerns for both buyers and sellers in M&A and corporate acquisition transactions is defining the temporal and monetary limits within which the seller will be liable for any damages or contingencies arising from events prior to the transaction. The establishment of these limits is […]

Tax consolidation has become a key tool for many corporate groups which, as they have grown and diversified their activities across different companies, now structure their organisation through a parent company acting as the group’s holding entity. This is the structure commonly used by well-established family groups, and it can be achieved through corporate reorganisation […]

The culture of prevention in family-owned SMEs In many family-run small and medium-sized enterprises (SMEs), the culture of prevention relies more on trust than on formal protocols. “Here, everyone knows what needs to be done” However, when a serious workplace accident occurs, that trust carries little weight: what matters before a judge is not what […]

Corporate criminal liability in the agri-food industry Following the reform of the Spanish Criminal Code introduced by Organic Law 5/2010 of 22 June, Spanish legislation recognises the criminal liability of legal persons in cases expressly provided for by law. A company may be held criminally liable for offences committed in its name, on its behalf, […]

Following the failure to approve the reduction of the standard working week to 37.5 hours, the Ministry of Labour and Social Economy has initiated the urgent processing of a new Royal Decree to regulate working time recording, which is expected to be approved at the next meeting of the Council of Ministers. This new Royal […]

Family holdings have become one of the most effective tools for organising and protecting the assets of family businesses. This type of structure not only helps maintain market competitiveness but also ensures business continuity across generations, offering a more orderly and efficient framework for managing a corporate group. To achieve this objective, the creation of […]