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Brief Commentary on the New Legal Framework for Corporate Restructuring Operations in Spain

Several months ago, a new legal framework was approved in Spain. Its subject were structural changes, which is the technical term for corporate transactions, i.e. basically mergers, spin offs, segregation of assets and liabilities and company conversions.

This entry was posted on 17 February 2025 by Alberto Suárez Tramón in Corporate and M&A.

Taxation of Company Directors in Spain: Key Changes

In the context of increasing tax complexity, the Spanish Central Tax Appeal Board (Tribunal Económico Administrativo Central, TEAC) has issued two recent decisions (on 20 March and 24 September 2024) which redefine fundamental aspects of directors’ remuneration in corporate structures.

This entry was posted on 13 January 2025 by Gustavo Yanes in Tax.

Spain: Companies Must Hear the Affected Employee before a Disciplinary Dismissal

On 18 November 2024, the Spanish Supreme Court (Tribunal Supremo) handed down a landmark ruling in an extraordinary appeal procedure (recurso de casación) for the unification of case law in labour and employment law matters.

This entry was posted on 10 January 2025 by Anna Martí Belda in Labour.

Spain Introduces the “Solidarity Contribution”: Overview and Impact

On 1 January 2025, Royal Decree 322/2024 will come into force, foreseeing changes to the Spanish General Regulation on the Collection of Social Security Contributions (Reglamento General de Recaudación de la Seguridad Social).

This entry was posted on 19 December 2024 by María José López in Accounting.

When Is Spain Going to Reduce the Maximum Annual Worktime?

That is the big question of 2024. Almost a year ago, the Spanish government announced a staggered reduction of the maximum weekly worktime from 40 to 37.5 hours as one of the upcoming changes for 2024. However, there is still no clarity on the moment of coming into force of this measure and its applicability.

 

This entry was posted on 19 December 2024 by Anna Martí Belda in Labour.

Spain: the Moratorium for Losses Comes to an End

In this article, we explain what the moratorium for losses is, the regulations it contains and the consequences which may arise when it expires in 2024. We also shed light on possible solutions to ensure that affected companies do not have their hands tied by it.

This entry was posted on 13 December 2024 by Nadja Vietz in Corporate and M&A.

In our blog “Business & Tax in Spain,” lawyers specialised in advising companies express their opinions regarding the latest news on matters as diverse as corporate law, taxation, labour legislation, intellectual property, fashion law, information technology and data protection. In addition, the blog includes a section dealing with the practical aspects of corporate accounting. The objective of Monereo Meyer Abogados is to use this space to offer current and practical information as well as to facilitate a platform for debate.

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Events

Sonia Gumpert attends the UIA International Arbitration Forum in Bilbao

23 May 2025 - Bilbao

Michael Fries attends the Kooperationstreffen in Munich

23 May 2025 - Munich
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News

Foreclosures on primary residences soar by 21% in 2025, reaching their highest level since 2022

9 March 2026 - Michael Fries

Arbitration and MASC in Spain

2 March 2026 - César Gárcia de Quevedo Puerta
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