In our recent article, at Ayuela Jiménez we analysed Constitutional Court Judgment (STC) 15/2026, of 23 February, and noted that it could mark a turning point in pre-trial detention practice. The legality of what had hitherto been tolerated —that a generic “summary” or purely formal access to the incriminating evidence sufficed to order pre-trial detention— […]
Blog
Commercial and corporate conflicts
Statute of limitations for liability for debts and the relevance of the filing of accounts as an indication of dissolution
08
Apr
Apr
Supreme Court Judgment 1821/2025 of 11 December 2025 analyses the limitation period for liability actions against directors for corporate debts under article 367 of the Capital Companies Act (the “LSC“) and rules on the failure to file the annual accounts as an indication of the existence of qualified losses. The facts In the case analysed […]
25
Mar
Mar
Recent rulings of the Supreme Court have introduced significant changes in the way variable remuneration systems must be structured within companies. These are not minor adjustments or merely technical issues. Judgments STS 159/2026 of 12 February and STS 165/2026 of 17 February establish a more demanding framework in which objectivity, transparency and consistency cease to […]
23
Mar
Mar
Background of the Case We have recently received the Judgment of the Valladolid Court of Appeal of 11 February 2026, which upheld our challenge and declared the ineffectiveness of a restructuring plan. The case raised three key issues, frequently invoked in challenges to restructuring plans: (i) fraud of law, given that the plan was heavily […]
Economic Criminal and Criminal Compliance
Pre-Trial Detention and Secrecy of Proceedings: The End of Merely Formal Access? In light of the Constitutional Court Judgment of 23 February 2026
11
Mar
Mar
For over a decade, Spanish criminal procedural law has included a key safeguard to ensure that a suspect in proceedings subject to secrecy (secreto de sumario) can effectively exercise their right of defence: their lawyer may (or, as will be seen, may only theoretically) have access to the essential elements of the proceedings underlying the […]
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 […]