Restricted Share Units (RSUs) as an alternative me […] Restricted Share Units (RSUs) as an alternative mechanism to Stock Options and Phantom Shares
Category: Blog
Employee incentive plans are a common instrument in companies, aimed at recognising the contribution of certain key people in the process of development and growth of the entities. Thus, these plans are remuneration instruments that grant their beneficiaries economic and/or political rights. Usually, these incentive schemes are linked to the granting of Stock Options or […]
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How is collective redundancy affected by the redep […] How is collective redundancy affected by the redeployment of workers in companies of the same group?
The redeployment of employees in other companies of the corporate group is a common practice used by companies to restructure their workforces and often to avoid direct redundancies. However, this solution may raise important doubts, especially with regard to the calculation of collective redundancies. The recent judgment no. 412/2024 of 14 May 2024 of the […]
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The Free Investment Company (‘SIL’) is a type of collective investment undertaking (‘CII’) that is little known, but which enjoys significant advantages, both from the point of view of flexibility in its types of investment and from a commercial and taxation point of view. To such an extent that, from our professional experience at Devesa, […]
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Related-party transactions in Corporation Tax: wha […] Related-party transactions in Corporation Tax: what they are, form 232 and how to document them
Once again this year, the date for filing form 232 is approaching, which takes place during the month of November for those companies that close their tax year on 31 December. For many, this form is probably completely unknown, but it is very important for companies to be aware of it and to assess whether […]
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The continuity of business activity after the decl […] The continuity of business activity after the declaration of bankruptcy proceedings
Articles 111 et seq. of Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Bankruptcy Law, regulate the continuation of the exercise of the professional or business activity after the declaration of bankruptcy. Does the declaration of bankruptcy interrupt business activity? Firstly, it is established that the declaration of bankruptcy proceedings […]
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What to do when a worker requests a reduction or a […] What to do when a worker requests a reduction or adaptation of working hours?
One of the most frequently asked questions we receive from our clients is how to proceed when they receive a request for a reduction or adaptation of working hours from one of their employees. It is becoming increasingly common for workers to want to exercise the rights that the applicable regulations establish in terms of […]
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Tax implications of the exit of a shareholder from […] Tax implications of the exit of a shareholder from the shareholder structure
In family businesses, it is common to find certain corporate conflicts that can be resolved with the exit of the dissatisfied partner (or partners). In this article, we will explain the tax implications of the exit of a partner from the shareholding of a business entity. This issue is covered by the Capital Companies Act […]
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10 mistakes to avoid when raising capital in finan […] 10 mistakes to avoid when raising capital in financing rounds
Raising capital is one of the most challenging tasks startups face. Moreover, although raising investment can be the boost needed to scale a business, the process of raising funds is full of obstacles, and there are certain mistakes that can be very costly, both for companies with little experience in the market and for those […]
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Organic Law 2/2024: Are companies prepared for the […] Organic Law 2/2024: Are companies prepared for the new mandatory parity?
On 22 August, Organic Law 2/2024 on Equal Representation and Balanced Presence of Women and Men (the ‘Law’) came into force, which is a further step in the quest for gender equality in Spain. This law not only transposes the European Directive 2022/2381 on gender parity on boards of directors, but its scope is more […]
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Transfer of transport cards in the event of a merg […] Transfer of transport cards in the event of a merger of companies
In the business landscape, mergers and acquisitions are common strategies to drive growth, consolidate markets or improve the competitiveness of a company or group of companies. In particular, when these transactions involve companies in the transport sector, legal and operational challenges arise that must be managed with precision to avoid business disruptions. One of the […]
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