Spanish Corporate - Real Estate Legal Update No 28

    View Author July 2015
    Welcome to the latest issue of our Spanish Corporate-Real Estate Legal Update where you can find relevant information related to Corporate-Real Estate.

    This issue contains the following articles:

    The New Financial Auditing Act – Law 22/2015 of 20 July

    On 21 July, Law 22/2015 of 20 July on Financial Auditing (the Law) was published in the Spanish Official State Gazette (BOE). The purpose of this law is to adapt current regulations to the European directive (Directive 2006/43/EEC) on statutory audit of annual accounts and consolidated accounts as amended by Directive 2014/56 and EC Regulation 537/2014 on the specific requirements for public interest entities.

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    Law 9/2015 of 25 May on Urgent Bankruptcy Measures Modifies Bankruptcy Legislation Once Again

    In recent years the Bankruptcy Law has been subject to a constant number of modifications. The last modification has been brought about by Law 9/2015 of urgent bankruptcy measures, published in the BOE of 26 May 2015.

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    The Reform of the Mortgage and Cadastral Law

    The new Law 13/2015 of 24 June reforming the Mortgage Law and the Consolidated Text of the Cadastral Law has come about from the need to speed up, coordinate and simplify the processes and relationships between the Real Estate Register and the Cadastral Register.

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    Key Points of the Reform of the Criminal Code in Relation to the Criminal Liability of Legal Persons

    The Organic Law 1/2015 of 30 March came into force on 1 July 2015, and amends the Organic Law 10/1995 of 23 November of the Criminal Code, although we are just focusing on those amendments referred to criminal liability of legal persons, the main aspects of which will be outlined below.

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    Novelties Regarding the Electronic Legalisation of Company Books in the Mercantile Register

    Instruction of 1 July 2015 from the Directorate General of Registries and Notary Offices, on the security mechanisms of electronic files containing company books presented for legalisation at the mercantile registers and other related issues.

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    The Supreme Court Reiterates Its Previous Doctrine Regarding Joint and Several Liability of Construction Stakeholders

    Ruling of the Supreme Court of 20 May 2015 (STS 765/2014).

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    The Supreme Court Upholds the Protection of the Good Faith Third Party Buyer in Cases of Double Registration of One Same Property

    Supreme Court Ruling, Civil Chamber, of 19 May 2015 (STS 144/2015)

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