COMMERCIAL AND CORPORATE

TAX

CONTRACTUAL

FAMILY BUSINESS AND INDIVIDUALS

LABOUR

LITIGATION

OUR SERVICES

The firm covers both legal and tax advisory services, enabling it to offer complete and customised solutions for the most complex businesses and estates.

COMMERCIAL AND CORPORATE

At SUMMA 4, we offer expert advice on commercial and corporate matters, providing strategic solutions for the creation, management and growth of companies. We support our clients at every stage of the business cycle, from the incorporation of companies to restructuring operations, mergers and acquisitions. Our approach is based on excellence and global vision, ensuring a solid, precise service adapted to the needs of each business.

  • Legal advice on corporate and business matters, including the role of Secretary of the Board of Directors and Legal Counsel.
  • Business restructuring operations (mergers, spin-offs, branch activity segregations, global transfers of assets and liabilities, liquidations, etc.).
  • Tailoring of the company bylaws and parasocial agreements.
  • Due diligence.
  • Acquisition or sale of assets or companies (M&A). Venture Capital.
  • Incorporation and advice on the start-up of companies, commercial/civil entities and wealth structures. Financing of the same.
  • Advice on the incorporation or exit of financial or industrial partners and the drafting of Shareholders’ Agreements.
  • Advice on insolvency matters (representation of creditors in insolvency proceedings and advice to the insolvent debtor).
  • Advice on directors ‘remuneration of and their affiliation to the Spanish Social Security system.

TAX

  • Direct and indirect taxation of companies and groups (Corporate Tax and Value Added Tax – VAT).
  • Administrative and judicial proceedings. Tax inspections and claims.
  • Remuneration plans and management of expatriate employees.
  • Information statements to the Spanish Tax Authorities (AEAT).
  • International taxation.
  • Transfer Pricing and Related Transactions with associated documentation.
  • Tax auditing and Due Diligence.
  • Tax planning for companies and corporate groups.
  • Tax optimisation of corporate and investment structures.
  • Tax advice on restructuring operations and acquisition or transfer of businesses.
  • Tax advice for Spanish subsidiaries of non-resident groups.
  • Remuneration of directors of commercial entities.
  • Tax aspects of the General Accounting Plan.
  • Coordinated tax planning for companies and shareholders, both individuals and legal entities.

Contractual

Advice on the drafting and compliance of contracts, including international contracts.

  • Contracts for the acquisition or transfer of all or part of assets.
  • Real estate contracts (purchase and sale, lease, construction, constitution of rights in rem, registry entries, etc.).
  • Distribution contracts (agency, commission, concession, franchise, licence, etc.).
  • Contracts for the provision of services.
  • Contracts for the provision of security guarantees (pledge of securities, mortgage on real estate, etc.).
  • Joint venture contracts.
  • Partnership agreements.

Advice on breach of contracts and unfair competition..

FAMILY BUSINESS AND INDIVIDUAL

  • Coordinated legal and tax advice for family businesses from a corporate perspective and from the company’s partners point of view.
  • Personal Income Tax, Wealth Tax and Informative Declarations.
  • Succession planning for individuals (estate planning and donations), both regarding individual and business assets.
  • Organisation of the Family Business and design, documentation and monitoring of Family Protocols and their adaptation to the corresponding Articles of Association.
  • Legal and tax advice on the transfer of the Family Business.
  • Protection of patrimonial assets.
  • Tax planning from both the corporate and the individual shareholder’s point of view.
  • Legal and tax advice on the incorporation of financial or industrial partners into the Family Business and drafting of Shareholders’ Agreements.
  • Legal and tax advice in inheritance acceptance and adjudication processes.
  • Marriage economic regimes and marriage agreements.
  • Effect of matrimonial crisis in Family Businesses.

LABOUR

  • Advice on contractual matters.
  • Termination of the employment relationship due to dismissal.
  • Vicissitudes of the employment relationship: suspensions, sick leaves, inabilities, etc.
  • Management and remuneration systems.
  • Permanence and non-competition agreements.
  • Advice on Social Security matters: retirements, compatibilities, frameworks, infringements, etc.

LITIGATION

  • Legal advice in all jurisdictional areas.
  • Civil and Commercial: proceedings for breach of contract, failure to meet payment obligations or obligations to do, enforcement of sentences, public deeds or other enforceable documents, etc.
  • Administrative and judicial proceedings: tax claims or defence proceedings, disciplinary proceedings, etc.
  • Labour litigation.
  • Insolvency proceedings and advice for creditors of companies in bankruptcy proceedings.
  • Arbitration processes and advice to parties in dispute resolution proceedings submitted to arbitration.