The TEAC ruling and its impact on family businesses

The TEAC ruling and its impact on family businesses

The recent ruling of the Central Economic-Administrative Court (TEAC), linked to the tax treatment of family businesses, has set alarm bells ringing in this important sector of the Spanish economy. This decision, published on 24 September, introduces new requirements...
How corporate restructurings have shaped 2024

How corporate restructurings have shaped 2024

Corporate restructurings in Spain in 2024, especially spin-offs and holding companies, are booming strategies that companies are using to optimise operations and compete. Corporate restructurings, which have already grown by 15% in the first quarter of 2024. And we...
The evolution of the insolvency system in Spain

The evolution of the insolvency system in Spain

In recent years, the insolvency system in Spain has undergone significant changes that seek to adapt. In 2023, 21,298 insolvency proceedings were registered, and this year a significant increase is expected, reaching 33,623 insolvency proceedings, according to data...
Labour auditing in M&A: the forgotten part of due diligence

Labour auditing in M&A: the forgotten part of due diligence

Big or small, no M&A transaction is without risk. And the surest way to minimise them is to carry out thorough due diligence. In this respect, no company involved in a merger or acquisition would skip the step of a tax and accounting audit carried out by external...


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