Applicable Legislation

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The leading regulation in corporate law is the Companies Act, accompanied by other regulations such as:

• Royal Decree of July 24, 1889, publishing the Civil Code (CC).
• Organic Law 1/2002, of March 22, regulating the Right of Association (LODA).
• Royal Decree 1776/1981, of August 3, approving the Statute regulating Agricultural Transformation Societies (ESAT).
• Order of September 14, 1982, which develops Royal Decree 1776/1981, of August 3, approving the Statute regulating Agricultural Transformation Societies.
• Royal Decree-Law 5/2023, of June 28, adopting and extending certain measures in response to the economic and social consequences of the Ukraine War, supporting the reconstruction of La Palma Island and other situations of vulnerability; transposing European Union Directives on structural changes in commercial companies and the reconciliation of family and professional life for parents and caregivers; and implementing and complying with European Union law.
• Royal Decree of August 22, publishing the Commercial Code.
• Law 12/1991, of April 29, on Economic Interest Groupings (LAIA).
• Royal Decree-Law 13/2010, of December 3, on actions in the fiscal, labor, and liberalizing field to promote investment and job creation (RD-L FICE).
• Law 28/2022, of December 21, on promoting the startup ecosystem (Startup Law).
• Law 18/2022, of September 28, on the creation and growth of companies (Create and Grow Law).
• Law 2/2023, of February 20, regulating the protection of individuals reporting regulatory violations and fighting corruption.
• Law 1/1994, of March 11, on the Legal Regime of Reciprocal Guarantee Societies (LRJSGR).
• Law 22/2014, of November 12, regulating venture capital entities, other closed-end collective investment entities, and the management companies of closed-end collective investment entities, and amending Law 35/2003, of November 4, on Collective Investment Institutions (LECR).
• Royal Decree 1251/1999, of July 16, on Sports Public Limited Companies (SAD).
• Law 11/2009, of October 26, regulating Listed Real Estate Investment Companies (LSACIMI).
• Law 35/2003, of November 4, on Collective Investment Institutions (LIIC).
• Royal Decree 1082/2012, of July 13, approving the Regulation for the Development of Law 35/2003, of November 4, on Collective Investment Institutions..
• Law 19/1992, of July 7, on the Regime of Real Estate Investment Companies and Mortgage Securitization (LSFIITH).
• Royal Decree 217/2008, of February 15, on the legal framework for investment services firms and other entities providing investment services and partially amending the Regulation of Law 35/2003, of November 4, on Collective Investment Institutions, approved by Royal Decree 1309/2005, of November 4.
• Consolidated Text of the Law on Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29.
• Royal Decree 1588/1999, of October 15, approving the Regulation on the Implementation of Commitments for Pensions by Companies to Workers and Beneficiaries.
• Royal Decree 304/2004, of February 20, approving the Regulation for Pension Plans and Funds.
• Law 27/1999, of July 16, on Cooperatives.
• Law 20/1990, of December 19, on the Fiscal Regime of Cooperatives.
• Law 13/1989, of May 26, on Credit Cooperatives.
• Royal Decree 136/2002, of February 1, approving the Regulation of the Cooperative Societies Registry.
• Order EHA/3360/2020, of December 21, approving the accounting aspects of cooperative societies.
• Royal Decree 84/1993, of January 22, approving the Regulation for the Development of Law 13/1989, of May 26, on Credit Cooperatives. 
• Royal Decree 1345/1992, of November 6, establishing rules for the adaptation of provisions governing consolidated profit taxation for cooperative societies.
• Consolidated Text of the Law on Regulation and Supervision of Private Insurance, approved by Royal Legislative Decree 6/2004, of October 29.
• Royal Decree 1486/1998, of November 20, approving the Regulation on the Organization and Supervision of Private Insurance.
• Law 44/2015, of October 14, on Labor-Owned and Participatory Companies.
• Law 2/2007, of March 15, on Professional Companies (LSP).
• Law 18/1982, of May 26, on the Tax Regime of Business Associations and Temporary Business Unions and Regional Industrial Development Companies (LUTE).
• Law 3/2011, of March 4, regulating European Cooperative Societies with their registered office in Spain.
• Law 31/2006, of October 18, on Employee Involvement in Public Limited Companies and Cooperatives.
• Royal Decree 1784/1996, of January 19, approving the Regulation of the Commercial (RRM).