Artificial intelligence in law firms: opportunities and challenges
The emergence of artificial intelligence (AI) is, without a doubt, a universal challenge. This is also true in the legal sphere, where it represents a paradigm shift that poses a twofold challenge for law firms. On the one hand, there is the challenge of providing clients with appropriate advice in traditional areas such as commercial law, employment law, data protection and intellectual property, whilst taking into account the impact of AI and the virtual absence of regulation in this regard. On the o
Last 3 Months to Apply for the Golden Visa
The Congress of Deputies has approved the repeal of the GOLDEN VISA. In approximately two months’ time, the Senate will approve the repeal of Articles 63, 64, 65, 66 and 67 of Law 14/20213 on support for entrepreneurs. In accordance with the established LEGAL PROVISION, investors wishing to obtain a residence permit through […]
The Supreme Court resolves the uncertainty surrounding the limitation period for directors’ liability for debts
In its recent judgement of 31 October 2023, the Supreme Court (TS) has dispelled the uncertainty surrounding the limitation period relating to the liability of company directors for debts, as governed by Article 367 of the Capital Companies Act (LSC). The judgement, confirmed on 20 February 2024, clarifies that the limitation period must be aligned with the nature of the secured obligation and redefines the rules governing the liability of directors who, t
Form 721: Informative declaration regarding virtual currencies held abroad
For a few years now, the word ‘cryptocurrency’ has been part of the vocabulary in our family, social and working circles. Virtual currencies were an area that the Tax Authority had not yet brought under control, which is why Form 721 was introduced – a close counterpart to Form 720 (declaration of assets and rights located abroad) – which did not include […]
The termination of contracts in insolvency proceedings
It is not uncommon for contracts generally to stipulate, as grounds for termination, that one of the contracting parties is in a state of pre-insolvency, insolvency – in the broad sense – or is even already subject to insolvency proceedings. In this regard, we should bear in mind that the Royal Legislative Decree […]
A practical and critical analysis of the changes introduced by the new Structural Reform Act (I)
- This article analyses, from a practical – and critical – perspective, the main changes introduced by Royal Decree-Law 5/2023, which establishes a completely different regime for the structural alterations of commercial companies and has given rise to a new Law on Structural Alterations. - This legislation applies to structural changes in commercial companies (conversion, merger, demerger and the global transfer of assets and liabilities), whether internal or cross-
Emergency circular regarding the cold air mass (DANA): workplace measures in the event of a civil emergency due to weather conditions.
Dear Customers, Due to the civil emergency caused by the weather conditions, we are sending this urgent circular so that you may take the appropriate measures under employment law. At present, there are no restrictions imposed by the civil authorities on commercial activity beyond the recommendations and warnings to exercise extreme caution due to the torrential rain.
Can you claim back mortgage expenses without the original bills? Updated 2024
One of the most frequently asked questions is whether it is possible to claim back mortgage fees when the invoices have not been kept. Claiming back mortgage fees remains one of the most important issues for consumers in Spain. Since the Supreme Court began handing down judgements on unfair terms in mortgage loans, many homeowners have been able to recover the costs associated with taking out their mortgages. However, one of the most common concerns is
The Influencers Act: a critical assessment of Royal Decree 444/2024
The new Influencers Act was passed on 30 April following the publication of Royal Decree 444/2024. The new regulations set out requirements for users who utilise video-sharing services via social media platforms, a category which includes those commonly referred to as “influencers”, “vloggers” or “content creators”.
10 years of Auris
In 2023, Auris celebrated its 10th anniversary. It’s been 10 years since Anna and Xavi left our respective jobs behind to start this project – which we love so much – from scratch. We started out with two mobile phones and two computers in a co-working space, with no clients but plenty of ideas, lots of enthusiasm and a great […]


