Raúl Herrera García

Full legal, tax, and employment management of the company dissolution and winding-up process. Director protection, orderly extinction of obligations, and definitive deregistration with zero outstanding personal liability.

Corporate criminal compliance programmes to exempt or mitigate the criminal liability of legal entities under Article 31 bis of the Spanish Criminal Code.

Specialised legal defence for individuals and companies investigated for money laundering (Art. 301–304 CP). Technical defence of rights before the judicial police, the Public Prosecutor's Office and the examining courts.

Tax crime defence (Art. 305 CP): expert quantification of the evaded tax quota, voluntary disclosure before charge, and litigation strategy from the AEAT inspection through to oral trial.

Specialised legal defence for directors, authorised signatories and executives investigated for unfair administration (Art. 252 CP). Comprehensive strategy from investigation to trial, with coordination of parallel civil corporate liability proceedings.

Book I TRLC restructuring plans allow haircuts and maturity extensions to be negotiated with creditors, effects extended to dissenters through judicial homologation (cram-down), and the company restructured without entering formal insolvency proceedings. For companies with imminent insolvency and a viable underlying business, it is the most powerful alternative to formal bankruptcy in Spain.

When a company has insufficient assets to cover the costs of formal insolvency proceedings, Spanish law provides for immediate closure through express insolvency (Art. 37bis TRLC). For individuals (self-employed and directors who have given personal guarantees) there is also the BEPI pathway — discharge of unsatisfied debts. If you need to close a company with debts legally and definitively, this is the route.

Expert guidance through Spanish insolvency proceedings and pre-insolvency restructuring plans under the reformed Ley Concursal. With over 9,000 bankruptcies in Spain in 2024, early intervention is the difference between preserving value and losing everything — including directors' personal assets.

Insolvency agreement (TRLC arts. 317-341): the payment arrangement with creditors within insolvency proceedings. Advisory services on negotiation, advance proposal, and agreement compliance for companies in insolvency.

Insolvency qualification (TRLC Arts. 442–456): defence of directors facing the qualification section. The difference between culpable and fortuitous insolvency can mean unlimited personal liability.

Defence of third parties in insolvency rescission proceedings (TRLC Arts. 226–239): the insolvency administrator may challenge acts performed in the two years before the insolvency declaration. Preventive advice for companies approaching insolvency.

Independent internal investigations triggered by whistleblower reports (Law 2/2023), workplace harassment, fraud, bribery, and data breaches — forensic methodology, digital chain of custody, and criminal coordination.

Judicial approval of the restructuring plan (Art. 639 TRLC): extends the effects of the plan to dissenting creditors through the cram-down mechanism. Specialised advisory on procedure and defence.

Insolvency for companies with fewer than 10 employees: fully digital procedure, no insolvency administrator, resolved in 3–6 months at up to 80% less cost than standard insolvency proceedings.

The pre-insolvency court notification under Art. 583 of the Spanish Insolvency Act activates a 3-month judicial shield against enforcement actions, allowing negotiation with creditors without declaring formal insolvency. It is the most powerful early-intervention tool in Spanish insolvency law — and most directors are unaware it exists until it is too late.

Deferral under Art. 65 LGT, instalment arrangements with the TGSS and AEAT singular agreements are specific mechanisms for negotiating public debt when a business faces liquidity difficulties. Knowing when to use each one — and when instead to incorporate public debt into insolvency proceedings — can be the difference between saving the business and destroying it.

Pre-insolvency restructuring plan under TRLC Arts. 616–732: restructure your company's debt before insolvency proceedings, with judicial protection and binding effect on dissenting creditors.

Legally discharge your debts and start fresh. Spain's Second Chance Law allows any natural person — self-employed, salaried employees, retirees, guarantors — to write off unpaid debts, including partially those owed to the Tax Agency and Social Security. The February 2026 Supreme Court rulings significantly expand public debt discharge.

The special procedure for micro-enterprises (Law 16/2022) allows companies with fewer than 10 employees to resolve their insolvency entirely online, without a court-appointed insolvency administrator, in 3–6 months and at a fraction of the cost of ordinary insolvency proceedings. Three routes available: business continuation, creditor arrangement, or orderly liquidation.