Organic Law (LO) 14/2022 introduced surprising innovations to the field of Spanish Criminal Law. Among them, the introduction of Article 438 bis of the Criminal Code stood out. Continuing from our previous publication, in which we briefly addressed the offence of illicit enrichment, on this occasion Ayuela Jiménez shall analyse in greater detail the offence […]
Blog
03
Aug
Aug
The wildfires recorded over recent weeks have led to the approval of Royal Decree-Law 20/2026 of 29 July, which introduces a series of extraordinary measures aimed at protecting employees and businesses affected by these emergencies. The purpose of the legislation is to address situations in which civil protection measures—such as evacuations, access restrictions, or confinement […]
29
Jul
Jul
The management of employment terminations on objective grounds now involves a new financial and administrative consideration that companies should take into account. The Spanish General Treasury of Social Security, known as the TGSS, has changed the approach traditionally applied to payments made to employees when an employer fails to provide the statutory notice period in […]
22
Jul
Jul
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 […]
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 […]