Mireia Blanch

Barrilero y Asociados and Buigas have joined forces in an operation with important synergies and which represents a big step in its growth. Buigas, with a track record of almost 30 years, is a multidisciplinary firm with a strong presence in Cataluña, and brings a wealth of experience in corporate and M&A transactions. Bufete Barrilero…

On March 18th the new Securities Market Law (Law 6/2023, of 17th March, on Securities Markets and Investment Services) was published in the Official State Gazette (BOE), replacing Royal Legislative Decree 4/2015, of 23rd October, which approved the consolidated revised text of the Securities Market Law, which it repeals. The most relevant aspects of the…

As announced in our tax flash published in November 2022 regarding new taxation measures in Spain, last December 21st the Proposition of Law was approved establishing a temporary energy taxation, of credit institutions and financial credit establishments which provides, among others, a temporary modification of the rules to determine the taxable base of tax consolidation…

On December 22nd the Official Spanish Gazette (BOE) published Law 28/2022 dated on December 21st to foster the start-up ecosystem in Spain, also known as the new “Start-up Law”. The most relevant tax, commercial and labour measures introduced in the law are summarised below: 1.- Tax summary of start-ups and their investors and workers 1.1.-…

On 20 February 2023 the Congress of Deputies of Spain approved the “Law regulating the protection of people who report regulatory infringements and the fight against corruption” (hereinafter, the Law), better known as “Whistleblowing Law”, which was published in the Official Spanish Gazette (hereinafter, BOE) on 21 February 2023. This Law adds, with some delay,…

The Capital Companies Act (LSC) articles 363, 365 and 367 establish as cause for dissolution of corporations and limited liability companies when net equity results reduced by loses below half of the share capital, unless the share capital is increased or reduced sufficiently, and provided that it is not appropriate to request a declaration of…

Following the introduction of criminal liability of legal persons in the Spanish Criminal Code, together with the boom in the implementation of Compliance Systems in private companies (in order to generate confidence in the markets and raise corporate reputation), the need arose to establish certain communication/whistleblowing channels through which improper or criminal conduct committed within…

Following the introduction of criminal liability of legal persons in the Spanish Criminal Code, together with the boom in the implementation of Compliance Systems in private companies (in order to generate confidence in the markets and raise corporate reputation), the need arose to establish certain communication/whistleblowing channels through which improper or criminal conduct committed within…

Until now the Supreme Court understood that the unjustified dismissal of an employee who was or had been in a situation of Temporary Disability (TD) did not entail per se the infringement of fundamental rights. Thus, in the absence of cause, the dismissal was declared unfair but not null and void. In order to deem…

Led by the Volkswagen Group and SEAT S.A., the project comprises 62 companies, 61% of them SMEs, from 11 regions. It is the largest business grouping in the history of the automotive industry in Spain Marc Riera, Director of Purchasing Strategy and New Projects at SEAT S.A., has been appointed President of the General Assembly…

Led by the Volkswagen Group and SEAT S.A., the project comprises 62 companies, 61% of them SMEs, from 11 regions. It is the largest business grouping in the history of the automotive industry in Spain Marc Riera, Director of Purchasing Strategy and New Projects at SEAT S.A., has been appointed President of the General Assembly…

The amendment of the Spanish Insolvency Law was published today in the Spanish Official Gazette, and will come into force in twenty days1. The most relevant feature of such reform turns around the streamlining of proceedings in courts and the great role given to the pre-bankruptcy institute of the Restructuring Plan. New regulation of the…