Debtors’ files are records of asset information in which data relating to the breach of monetary obligations are recorded. Although they are often associated with the State Tax Administration Agency, the truth is that these files are regularly used by companies and private individuals: financial institutions, supply companies, telecommunications operators or any creditor who wishes […]
Blog
Economic Criminal and Criminal Compliance
The brilliance of a jewel may illuminate an investigation, but it is not sufficient to found a conviction
15
Jul
Jul
Let us suppose that a person holds a collection of jewellery valued at more than one million euros, and that person has no documentation evidencing its origin or acquisition. Could such undocumented ownership constitute a criminal offence? The answer, as is often the case in Criminal Law, depends. Unexplained wealth may open an investigation, but […]
Commercial and corporate conflicts
The disposal of essential assets by the director without a resolution of the general meeting: effectiveness against third parties
10
Jul
Jul
Judgment of the Supreme Court No. 881/2026, of 9 June 2026, addresses a question debated by legal scholars and provincial courts: what effectiveness against third parties does an act of disposal of essential assets carried out by the company director without the required resolution of the General Meeting of shareholders have, pursuant to article 160(f) […]
25
Jun
Jun
Following the publication of the Implementing Regulation 416/2026 of 27 May, the regulatory framework for flexible retirement has been completely modified, allowing those who have already retired to return to the labour market without losing their retirement pension entirely. The new regulation will come into force on 28 August 2026 and repeals the Implementing Regulation […]
17
Jun
Jun
Not every form of compensation provided for in a shareholders’ agreement (pacto de socios) constitutes an enforceable debt. And not every failed venture entitles a party to shift onto the director the cost of economic expectations that never accrued. Judgment of the Supreme Court (Sentencia del Tribunal Supremo) No. 799/2026, dated 27 May, Roj STS […]
10
Jun
Jun
The money laundering offence, set out in Articles 301 to 304 of the Criminal Code, targets conduct designed to channel criminally derived assets into the lawful economy by concealing or disguising their illicit origin. The basic penalty ranges from six months’ to six years’ imprisonment, together with a fine of up to three times the […]
Commercial and corporate conflicts
Related-Party Transactions, Conflicts of Interest, and the Duty of Loyalty: The Supreme Court Strengthens Oversight of Directors’ Conduct
03
Jun
Jun
Judgment of the Supreme Court No. 449/2025, dated 20 March 2025, examines the scope of directors’ duty of loyalty and duty of care in the context of transactions carried out with related companies, and clarifies the requirements for a derivative action (corporate liability action) to succeed when a director contracts, in a situation of conflict […]
27
May
May
The consolidation of remote work has forced courts to reinterpret traditional concepts of Labor Law within a very different organizational reality from that of conventional in-person work models. Concepts such as workplace, effective working time, and employer supervision have become significantly more complex when work is carried out from the employee’s home under flexible working […]
20
May
May
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 […]
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: […]