The First Chamber of the Supreme Court, in its judgment No. 919/2026 of 16 June, has clarified a question of great practical interest for owners’ associations: the standing of co-owners to bring a claim against a defaulting contractor where the works contract was formally executed solely by the owners’ association. The ruling overturns the approach […]

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 […]

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 […]

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 […]

Serving as a company director in Spain in 2026 has become a significantly more complex and risky undertaking. Recent developments in Spanish Supreme Court case law have helped to more precisely define the scope of a director’s liability, but this greater clarity has not necessarily translated into certainty. On the contrary, it is generating a […]

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 […]

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 […]

The executor is the individual appointed by the testator to implement the provisions of their will, ensuring their wishes are fulfilled. Pursuant to Article 893 of the Civil Code, only those of legal age with the capacity to enter into binding obligations may serve in this role. Duties of the executor The purpose of the […]

On CEO Fraud: Concept and Features With the recent surge in the use of digital tools in business, warnings about the potential to fall victim to scams or fraud via the internet have become increasingly common. This post addresses the so-called “CEO fraud”, which, although a relatively novel concept, has already been legally defined through […]

1. Litigating Against a Foreign Parent Company: The Dilemma of Service via Subsidiary In an era of increasing cross-border litigation, particularly concerning competition law, numerous multinational corporations face lawsuits filed in jurisdictions where they operate through subsidiaries, including Spain. In this context, a crucial question frequently arises: Is it valid to serve a lawsuit on […]