Blog

The hotel sector is one of the main economic drivers in Spain and is expected to continue growing significantly due to the expansion and strengthening of the tourism industry. However, this sector has traditionally been one of the most contentious from a labour and legal perspective, presenting major challenges for hotel companies and their HR […]

In an increasingly globalised environment, it is common for companies to structure their corporate groups to optimise tax, operational, regulatory, and commercial efficiency. Within this context, we are seeing a growing number of cases where companies relocate their tax residence or transfer significant assets to more favourable tax jurisdictions, or for purely strategic reasons. However, […]

In a climate of increased regulatory pressure and a growing number of corporate transactions, the internal labour audit has become an essential tool for middle-market companies. It’s not just about avoiding fines—it’s about safeguarding business value, improving processes, and strengthening the confidence of investors or potential buyers. What is an internal labour audit? It is […]

In our legal system, non-profit entities play a key role in various spheres such as culture, social welfare, and politics. These entities have legal personality and are classified into non-profit associations and foundations. Our partner in the Corporate Law Department, Juan Antonio Botella, previously published an article on foundations in the field of art. Accordingly, […]

In scenarios such as the termination of a service contract or administrative concession, it is not uncommon for the outgoing company to consider terminating its workforce contracts just before the transfer of activity, invoking collective redundancy on the grounds of an alleged cessation of operations. At first glance, this might appear to be an efficient […]

The emergence of artificial intelligence (AI) is transforming legal practice across numerous sectors, and the field of mergers and acquisitions (M&A) is no exception. This technology has not only introduced new tools to automate repetitive tasks and analyse vast amounts of data, but it is also reshaping the way lawyers and advisers structure, negotiate, and […]

Finance leasing, commonly known as leasing, has become a strategic financial tool for businesses looking to acquire capital goods without compromising their liquidity. This instrument not only facilitates financing but also offers significant tax benefits—particularly in the real estate sector. What is a Finance Lease? A finance lease is a contractual arrangement whereby a financial […]

M&A transactions entail a range of legal, financial, and operational risks that can jeopardise their success if not properly managed. In this context, risk mitigation becomes critically important, particularly for the buyer, who typically assumes the greater exposure after completion. Among the most widely used mechanisms in practice are Warranty & Indemnity (W&I) insurance and […]

The recent approval of Royal Decree-Law 4/2025 of 8 April introduces a new extension to the accounting moratorium concerning the legal regime of dissolution due to losses in commercial companies. This measure, effective until 31 December 2025, once again suspends the inclusion of losses incurred during the 2020 and 2021 financial years for the purposes […]

One of the tools available to companies for optimising their tax burden is the use of tax loss carryforwards. However, this mechanism cannot always be applied. Article 26.4 of Law 27/2014 of 27 November on Corporation Tax (hereinafter, the “CIT Law”) sets out a series of restrictions that prevent the utilisation of tax loss carryforwards […]