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What’s new global minimum tax

New global minimum tax: the Congress of Deputies is entrusted with the approval of the Draft Law to transpose the European Directive (EU) 2022/2523 through the urgency procedure. On 4 June 2024, the Council of Ministers approved, in the second round, the Draft Law to transpose European Council Directive (EU) 2022/2523 of 15 December 2022, […]

Ayuela Jiménez, winners of the Best Boutique of the Year award at the Expansión Jurídico 2024 Awards

At Ayuela Jiménez we are enormously pleased and proud to have been awarded in the category of Best Boutique of the Year during the IX Edition of the Expansión Jurídico Awards. This recognition is a reflection of the work, commitment and dedication that our team has shown over the last few years. It not only […]

Rectification of a capital increase already registered in the Commercial Register

Rectificación de un aumento de capital ya inscrito en el Registro Mercantil

The “Dirección General de Seguridad Jurídica y Fe Pública” has repeatedly stated the requirements that must be met in order to rectify a capital increase that has already been registered in the Commercial Register. This situation occurs when a company, by mistake, includes in the corresponding certificate of capital increase that accompanies the public deed, […]

Dismissal Reform and Changes to Severance Pay

The Ministry of Labour is analysing possible changes to the rules on compensation for unfair dismissal in Spain. This process has been initiated due to the observations of the European Committee of Social Rights, which questions the adequacy of the current legal ceiling, arguing that it does not comply with the standards of the European […]

The indirect transfer of shares subject to accessory services.

La transmisión indirecta de participaciones sujetas a prestaciones accesorias.

The voluntary transfer by inter vivos acts of shares with ancillary services will require, in accordance with art. 88.1 LSC, the prior authorisation of the company, a requirement that is justified by the company’s interest in the correct fulfilment of these ancillary services, given their inherent link to the development of the company’s corporate purpose. […]

Intimidation in negotiation: when is it criminally relevant?

intimidación penal

On 11 March, in STS 235/2024, the Supreme Court ruled on the concept of intimidation as a result of the well-known “Ausbanc case“, stating that not all pressures that arise in negotiations reach the level of intimidation necessary to constitute the crime of extortion, as defined in article 243 of the Penal Code. Legal definition […]

New Chambers & Partners Recognitions for 2024

Ayuela Jiménez un año más reconocido en Dispute Resolution por Chambers&Partners

At Ayuela Jiménez we are congratulating ourselves for the new recognitions obtained from Chambers & Partners in 2024. This year the prestigious directory has awarded the recognition of Leading Individuals in Dispute Resolution to the partners of our firm, Eduardo Ayuela and Pablo Torán.In addition, we are proud that our team has once again been […]

Sovereignty Conflicts in International Corruption Offences

Posibles conflictos de soberanía en delitos de corrupción internacional

Since 2015, following the amendment of the Criminal Code by LO 1/2015, of 30 March, crimes against the Public Administration, more specifically, bribery, influence peddling and embezzlement, can also affect foreign officials, not only officials from the EU or EU member countries (who were already subject to this regulation since 2010, by the reform of […]

Ayuela Jiménez at Spanish Chamber New Members Reception

Ayuela Jiménez en la New Members Drink’s Reception que celebró la Cámara de Comercio de España en el Reino Unido

Eduardo Ayuela and Joaquín Jiménez have been in London from the 12th to the 14th of February promoting the internationalisation of Ayuela Jiménez. After last year’s trips, in 2024 we continued to visit clients, collaborators and institutions. Despite an intense agenda full of meetings that have been very productive for the firm, the partners have […]

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