Introduction The Judgment of the Spanish Supreme Court (Civil Chamber) no. 673/2021, of 5 October, provides with a clear and practical ruling on the piercing of the corporate veil, by declaring the joint and several liability of the partners of the company debtor of a construction contract. This judgment addresses the conditions and limits of […]
Blog
Economic Criminal and Criminal Compliance
Forging a painting is not plagiarism: the paradox of fake art beyond the reach of Criminal Law
13
May
May
Picture the scene: Madrid, an auction house where a buyer examines a screen print attributed to a great artist, bids on it, wins and takes it home. He hangs the painting. He contemplates it for years, with the satisfaction of owning a work of international significance. Until one day someone tells him the harsh truth: […]
Commercial and corporate conflicts
Can the amount of the commercial agent’s goodwill indemnity be mitigated?
06
May
May
Article 28 of the Agency Contracts Act (LCA) recognizes, provided certain conditions are met, the right of agents to receive goodwill compensation upon termination of the agency agreement. The purpose of this mechanism is to compensate the agent for the value generated for the principal through the acquisition and consolidation of clients. Upon termination of […]
29
Apr
Apr
The Administrative Chamber of the Supreme Court has issued a ruling of extraordinary practical significance for the exercise of inspection functions in Spain. In Resolution No. 441/2026, dated April 14, with Justice Luis María Díez-Picazo as the reporting judge, the Supreme Court establishes the legal principle that the Labor and Social Security Inspectorate may not […]
Commercial and corporate conflicts
Right of Withdrawal in Professional Companies: Immediate Effectiveness and Loss of Shareholder Status
04
Mar
Mar
The recent Judgment of the Madrid Court of Appeal (Section 28), No. 330/2025, dated 27 October, addresses the point in time at which a professional shareholder loses such status after exercising the right of withdrawal in a professional company. This decision is particularly relevant because it rejects the automatic application of the consolidated case law […]
10
Sep
Sep
Rebus sic stantibus is a legal doctrine that allows for the review or modification of a contract when, after its execution, unforeseeable and extraordinary circumstances arise which fundamentally disrupt the contractual balance between the parties. Originating in case law and applied with considerable caution by the Spanish courts, this principle has gained particular relevance during […]
01
Sep
Sep
August is usually a period of rest for most professionals. However, as labour lawyers, we know that summer never means a complete break: there are always legal reforms, regulatory proposals or amendments that directly affect companies and workers. With the end of summer in sight and September just around the corner, it is time to review […]
Economic Criminal and Criminal Compliance
Legal alert on the establishment of the independent whistleblower protection authority
20
Aug
Aug
1.Introduction Setting 1 September 2025 as the official date for the implementation of the Independent Whistleblower Protection Authority (A.A.I.), a body provided for in Law 2/2023 of 20 February, regulating the protection of persons who report regulatory infringements and the fight against corruption. In view of the imminent entry into service of the A.A.I., we […]
23
Jul
Jul
Tax inspections are part of everyday business life in Spain. Whether you are self-employed, an SME or a large company, it is likely that at some point the Tax Agency will decide to review your tax obligations. Knowing how to act, what rights you have and how to prepare can make the difference between a […]
16
Jun
Jun
This month, at Ayuela Jiménez, we celebrate our tenth anniversary. Ten years since we embarked on a project born from the ambition to offer a different approach to legal advice in the business world.A decade on, we can proudly say that the project has evolved into a well-established firm, respected in the market and recognised […]