Article 111 of the Companies Register Regulations provides that the certification of the resolution appointing the holder of an office with certifying power, when issued by the appointee, shall only be effective if it is accompanied by reliable notification of the appointment to the previous holder, with registered office, at the latter’s address according to […]
Blog
10
Jul
Jul
The Chamber has concluded that there has been a violation of public policy in its procedural aspect, as the additional evidence was not extemporaneous and should have been admitted in order to preserve the equality of arms between the parties. Arbitration Proceedings and Additional Evidence In the arbitration proceedings, the respondent-respondent proposed additional evidence after […]
10
Jul
Jul
Prevalence of the Autonomous Community Collective Bargaining Agreement: Keys to Royal Decree-Law 2/2024 Article 1 of Royal Decree-Law 2/2024 of 21 May amends Article 84.3 of the Workers’ Statute, allowing trade unions and employers’ associations in an autonomous community to negotiate collective agreements and interprofessional agreements with priority over any sectoral agreement or state agreement. […]
10
Jul
Jul
The Supreme Court, in its ruling of 12 April 2024 (appeal 8830/2022), reaffirms the current administrative practice and denies personal income taxpayers the possibility of deducting capital losses derived from inter vivos transfers, such as donations. This decision creates an asymmetrical tax treatment, as it prohibits the deduction of capital losses but obliges taxpayers to […]
10
Jul
Jul
The Directorate General for Legal Certainty and Public Trust has expressed its opinion in its resolution dated 4 December 2023 on the limits that must be complied with when establishing the criteria for the remuneration of the management body in the Articles of Association of a company. Criteria for the remuneration of the administrative body […]
10
Jul
Jul
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
10
Jul
Jul
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 […]
03
Jun
Jun
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, […]
21
May
May
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 […]
08
May
May
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. […]