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Suits & Legal Compliance
Contract termination and subsequent liens: the Spanish Supreme Court reaffirms the retroactive effects of termination (ex tunc)
In the ever-evolving field of contract and real estate law, the recent Supreme Court Judgment No. 47/2026, issued on 21 January by the Court’s Plenary Chamber, has further clarified a highly significant practical issue: what happens to liens or [...]
Wealth Tax Exemption for shareholdings. Compliance with the management and direction requirement of the shareholding
Regulatory Framework Law 19/1991, of 6 June, on the Wealth Tax (LIP), provides for an exemption regime for shareholdings in companies, which is a cornerstone of tax planning and the optimization of taxation within family and business wealth structures. [...]
Reinstatement of the “corporate moratorium” on COVID-19-related losses
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 Middle East Crisis, which is already in force and aims to mitigate the economic impact of [...]


