On 21 March, Royal Decree-Law 7/2026 was published in the Official State Gazette (BOE). This regulation approves the Comprehensive Plan to Address the [...]

It has now been almost a year since Organic Law 1/2025 on procedural efficiency came into effect. Designed to ease the load on the [...]

  Royal Decree-law 4/2025 extends the application of the corporate moratorium on losses linked to COVID-19, giving affected companies more time to absorb those [...]

  Even though inactive companies are not conducting any business, they still need to meet certain annual requirements. Their inactivity does not exempt them [...]

  The accounting moratorium was introduced as one of several measures aimed at mitigating the consequences of the COVID-19 pandemic. This measure, which was [...]

  It has been just over a year since the Central Registry of Beneficial Owners was established by Royal Decree 609/2023, on July 11, [...]

  Throughout the entirety of the fiscal year 2024, the so-called “accounting moratorium” will continue to apply, which allows the losses of the fiscal [...]

  In recent years, Venture Capital Companies (VCCs) have proliferated, which not only serve to channel investments but also offer a combination of very [...]

  During 2023, jurisprudence was established regarding the shareholder's right to dividends, which we find it convenient to review, considering the current dates and [...]

  There are several reasons that can lead an entrepreneur to consider the sale of their company or assess the need to incorporate new [...]