mercantile law

Requirements for the distribution of dividends in companies

Requirements for the distribution of dividends in companies

The rules for distributing dividends in capital companies are set out in Royal Legislative Decree 1/2010, of July the 2nd,…

4 weeks hace

Presence of a notary at the shareholders’ meeting

The presence of a notary public and the public faith that he or she imparts in many of the commercial…

2 months hace

Can I resign as administrator?

Sometimes, for different reasons, we need to resign from the position of director of a company, but this may not…

9 months hace

What is a holding company or group of companies?

It is becoming increasingly common in the world of small and medium-sized enterprises to hear about holding companies. It is…

10 months hace

Acquiring companies with Negative Taxable Bases

– Buying a loss-making company – Since 2015, the legislator has restricted the requirements to be able to take advantage…

10 months hace

What is a Tax Group and what are the requirements for setting up a Tax Group between our companies?

The Tax Group can be used as a tool to reduce taxation, especially when one of our companies generates losses,…

1 year hace

Imbalance of Assets and Liabilities: cause for dissolution of a commercial company

It is a cause of dissolution of a mercantile company, among others, the one in which due to the losses…

2 years hace

Buying and selling companies: Do I buy the shares or do I buy the company’s assets directly? Part I: commercial aspects

In a process of acquiring a company, one of the first questions that arises is how to carry out this…

2 years hace

Reduction of capital with return of contributions

The rules on capital reductions in a company are regulated in the Capital Companies Act (hereinafter LSC), specifically in Articles…

2 years hace

Economic motivation in corporate merger transactions

The reason for the corporate reorganisation is debatable if the absorbed company is inactive. Today we bring you a resolution…

2 years hace