Key Aspects of Spanish Corporate Law (LSC)

Key Aspects of the Spanish Capital Companies Act (LSC)

31 – Shares of a Limited Liability Company:

May provide different rights.

32 – Separation Rights of a Partner in a Limited Liability Company:

A partner is entitled to separation if they voted against a resolution to amend the rules for transferring shares.

33 – Original Acquisition of Own Shares (Limited Liability Companies):

The LSC prohibits the original acquisition of own shares in the event of limited liability companies.

34 – Company Ownership of Shares:

The LSC allows a company to hold shares, provided that they exceed a certain percentage.

37 – Universal Joint Jurisdiction:

Has jurisdiction to decide any corporate issue.

38 – Restrictions on Share Transferability:

Restrictions on the free transferability of shares are valid, as they fall on shares and are expressly imposed by statute.

39 – Bylaw Amendment Definition:

An alteration or rewriting of the statutory clauses, affecting its content or form.

40 – Bylaw Amendments Affecting Individual Rights (Limited Partnership):

The agreement of the Board is not sufficient. The individual consent of the affected partners is required.

41 – Requirements for a Bylaw Amendment (JG SA):

At the first call, board members representing at least 50% of the subscribed capital with voting rights must attend, and the agreement must be adopted by a majority of the capital present or represented.

42 – Capital Increase Methods:

May be carried out under the two ways mentioned in the preceding paragraphs.

43 – Interim Dividends:

Can only be decided by the General Meeting or by the directors under certain conditions.

44 – Structural Changes Involving Partner Separation Rights:

  • The processing and transfer of residence abroad.

45 – Right to Withdraw in Case of a Transformation Deal:

Members who have not voted in favor of the agreement have the right to withdraw.

46 – Delegation of Power to Decide a Capital Increase:

It is not possible in a limited partnership.

47 – Reduction of Capital in a Corporation:

None of the above is correct.

48 – “Authorized Capital” Definition:

The delegation by the General Meeting to the managers to decide, on one or more occasions, on the capital increase up to a given figure, at the time and in the amount they choose.

49 – Company Mergers:

It is not necessary for all merging companies to be extinguished.

50 – Division of Public Companies:

The assets of the companies are extinguished forever, with the receiving companies inheriting them through universal succession.

51 – Global Assignment of Assets and Liabilities:

The transferor transmits, *en bloc* and by universal succession, all of its assets in exchange for a consideration that cannot consist of shares of the assignee.

52 – Segregation:

The segregating company receives consideration consisting of shares in the receiving companies.

53 – Capital Reduction Below the Legal Minimum:

The LSC allows this when a capital increase above the legal minimum is simultaneously agreed upon.

54 – Competent Body for Approving Annual Accounts:

The Ordinary General Meeting is responsible for approving the annual accounts and the application of the profit for the year.

55 – Automatic Dissolution of a Partnership:

A partnership is dissolved as of right when the timeout period or the term specified in the Articles of Association expires.

56 – Dissolution Due to a Cause Provided in the Articles of Association:

The General Meeting should agree to dissolve the partnership or remove the cause.

57 – Liquidators in a Limited Liability Company:

If they are not designated in the statutes, they are appointed by the General Meeting.

58 – Composition of the Bondholders’ Union:

The Assembly of bondholders and the Commissioner.

59 – Issuance of Bonds as a Means of Financing:

The LSC provides for the issuance of bonds as a means of financing for Public Limited Companies (SA) and partnerships limited by shares.

60 – Legal Cause of Exclusion from Membership (Limited Liability Company):

The failure to perform ancillary services.