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Member Articles


The Obligation to Identify Shareholders in the Dissolution Document of a Limited Liability Company in Spain

The Resolution of September 26, 2023, issued by the Directorate General of Legal Security and Public Faith of Spain (DGSJFP), published in the Official Gazette on November 1, 2023, establishes that, for the registration ...

Spain Implements EU Directive 2019/2121 with New Regulations on Corporate Structural Modifications

This post briefly explains Spain’s implementation of EU Directive 2019/2121 and the corresponding new regulations concerning corporate structural changes in mergers by the Royal Decree-Law, which amends Law 3/2009 on s ...

The Law on the Right to Housing in Spain: Implications and Significant Issues

On May 29, 2023, Law 12/2023, of May 24, 2023, on the right to housing, came into force. The full text of the law can be consulted at the following link: https://www.boe.es/buscar/act.php?id=BOE-A-2023-12203 Through t ...

Whistleblowing Law has Entered into Force in Spain

The Law 2/2023 regulates the protection of those who report regulatory and anti-corruption violations, by transposing the Directive (EU) 2019/1937, better known as the Whistleblowing Directive. I. What does it consist o ...

The Solidarity Wealth Tax for High-Net-Worth Individuals in Spain

In Spain, with the entry into force, on December 28, 2022, of Law 38/2022, a new tax has been introduced, called "Impuesto de Solidaridad a las Grandes Fortunas." Basically, this is a temporary welth tax for high-net-wo ...

Spain Introduces a Plastic Tax for Non-reusable Packaging

The Spanish legal system transposed Directive (EU) 2018/851 through the entry into force of Law 7/2022 (LRSC) “to promote a circular economy by revising the current regulations on waste and contaminated land”, and th ...

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