{"id":20468,"date":"2024-05-27T13:21:49","date_gmt":"2024-05-27T13:21:49","guid":{"rendered":"https:\/\/www.lawants.com\/?p=20468"},"modified":"2026-07-20T08:43:47","modified_gmt":"2026-07-20T08:43:47","slug":"spain-commercial-code","status":"publish","type":"post","link":"https:\/\/www.lawants.com\/en\/spain-commercial-code\/","title":{"rendered":"Spanish Commercial Code: Commercial Compliance and Contract Law in Spain"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Spain_Commercial_Law_What_the_Code_Regulates_and_Which_Rules_Apply_to_Business_Contracts\" >Spain Commercial Law: What the Code Regulates and Which Rules Apply to Business Contracts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#What_Is_the_Spanish_Commercial_Code\" >What Is the Spanish Commercial Code?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Is_a_New_Spanish_Commercial_Code_in_Force\" >Is a New Spanish Commercial Code in Force?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#What_Does_the_Spanish_Commercial_Code_Still_Regulate\" >What Does the Spanish Commercial Code Still Regulate?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Merchants_and_Acts_of_Commerce\" >Merchants and Acts of Commerce<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Mercantile_Registry_and_Public_Corporate_Information\" >Mercantile Registry and Public Corporate Information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Accounting_Records_and_Business_Books\" >Accounting Records and Business Books<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#General_and_Limited_Partnerships\" >General and Limited Partnerships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Commercial_Obligations_and_Contracts\" >Commercial Obligations and Contracts<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Spanish_Commercial_Code_Companies_Act_and_Civil_Code_Compared\" >Spanish Commercial Code, Companies Act and Civil Code Compared<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Commercial_Obligations_and_Contract_Law_in_Spain\" >Commercial Obligations and Contract Law in Spain<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Which_Rules_Apply_to_a_Spanish_Commercial_Contract\" >Which Rules Apply to a Spanish Commercial Contract?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Formation_and_Form_of_Commercial_Contracts\" >Formation and Form of Commercial Contracts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Good_Faith_and_Interpretation\" >Good Faith and Interpretation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Performance_Delay_and_Commercial_Default\" >Performance, Delay and Commercial Default<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Spanish_Commercial_Contracts_and_the_Special_Laws_That_Govern_Them\" >Spanish Commercial Contracts and the Special Laws That Govern Them<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#What_Foreign_Businesses_Should_Check_Before_Signing_a_Contract_in_Spain\" >What Foreign Businesses Should Check Before Signing a Contract in Spain<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Governing_Law_and_Jurisdiction\" >Governing Law and Jurisdiction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Contract_Language_Authority_and_Signature\" >Contract Language, Authority and Signature<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Price_Payment_and_Tax_Treatment\" >Price, Payment and Tax Treatment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Termination_Liability_and_Dispute_Resolution\" >Termination, Liability and Dispute Resolution<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Accounting_and_Record-Keeping_Obligations_in_Spain\" >Accounting and Record-Keeping Obligations in Spain<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#What_the_Spanish_Commercial_Code_Does_Not_Regulate_Alone\" >What the Spanish Commercial Code Does Not Regulate Alone<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#How_Lawants_Supports_Foreign_Businesses_Under_Spanish_Commercial_Law\" >How Lawants Supports Foreign Businesses Under Spanish Commercial Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Frequently_Asked_Questions_About_the_Spanish_Commercial_Code\" >Frequently Asked Questions About the Spanish Commercial Code<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#What_is_the_Spanish_Commercial_Code\" >What is the Spanish Commercial Code?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Is_the_1885_Spanish_Commercial_Code_still_in_force\" >Is the 1885 Spanish Commercial Code still in force?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#What_is_the_difference_between_the_Commercial_Code_and_the_Civil_Code_in_Spain\" >What is the difference between the Commercial Code and the Civil Code in Spain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Does_the_Spanish_Commercial_Code_regulate_SL_and_SA_companies\" >Does the Spanish Commercial Code regulate S.L. and S.A. companies?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Are_commercial_contracts_required_to_be_in_writing_in_Spain\" >Are commercial contracts required to be in writing in Spain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#Which_law_governs_an_international_commercial_contract_in_Spain\" >Which law governs an international commercial contract in Spain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/#How_long_must_business_records_be_retained_in_Spain\" >How long must business records be retained in Spain?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<figure class=\"wp-block-image size-full\"><img data-srcset=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-1.jpg 870w, https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-1-300x157.jpg 300w, https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-1-768x402.jpg 768w\" decoding=\"async\"   data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-1.jpg\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Cover image blog article &quot;Spanish Commercial Code&quot; - Lawants\" class=\"wp-image-26479 lazyload\"  sizes=\"(max-width: 870px) 100vw, 870px\" \/><noscript><img decoding=\"async\" width=\"870\" height=\"455\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-1.jpg\" alt=\"Cover image blog article &quot;Spanish Commercial Code&quot; - Lawants\" class=\"wp-image-26479\" srcset=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-1.jpg 870w, https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-1-300x157.jpg 300w, https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-1-768x402.jpg 768w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/><\/noscript><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Spain_Commercial_Law_What_the_Code_Regulates_and_Which_Rules_Apply_to_Business_Contracts\"><\/span>Spain Commercial Law: What the Code Regulates and Which Rules Apply to Business Contracts<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<style>\n.lw-cc-hero,.lw-cc-hero *{box-sizing:border-box}\n.lw-cc-hero{background:linear-gradient(135deg,#7a2535 0%,#8B4444 100%);overflow:hidden;padding:36px 38px;margin:0 0 38px}\n.lw-cc-hero-top{display:flex;align-items:center;justify-content:space-between;margin-bottom:26px;flex-wrap:wrap;gap:12px}\n.lw-cc-hero-top img{height:24px;width:auto;opacity:.95}\n.lw-cc-hero-pill{font-size:10px;text-transform:uppercase;letter-spacing:1.5px;font-weight:600;color:rgba(255,255,255,.72);border:1px solid rgba(255,255,255,.22);border-radius:4px;padding:5px 14px;white-space:nowrap}\n.lw-cc-hero-divider{height:1px;background:rgba(255,255,255,.16);margin-bottom:26px}\n.lw-cc-hero-divider-bottom{height:1px;background:rgba(255,255,255,.14);margin:0 0 22px}\n.lw-cc-hero h4{color:rgba(255,255,255,.94)!important;-webkit-text-fill-color:rgba(255,255,255,.94)!important;font-size:17px;line-height:1.78;margin:0 0 24px;font-weight:400;letter-spacing:-.01em}\n.lw-cc-hero h4 strong{color:#fff!important;-webkit-text-fill-color:#fff!important;font-weight:600}\n.lw-cc-hero-footer{display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\n.lw-cc-hero-footer p{color:rgba(255,255,255,.82)!important;-webkit-text-fill-color:rgba(255,255,255,.82)!important;font-size:13.5px;line-height:1.72;margin:0;max-width:680px}\n.lw-cc-hero-footer p strong{color:#fff!important;-webkit-text-fill-color:#fff!important}\n.lw-cc-hero-cta{display:inline-flex;align-items:center;justify-content:center;background:#fff;border:1px solid rgba(0,0,0,.06);color:#7a2535!important;-webkit-text-fill-color:#7a2535!important;font-size:12.5px;font-weight:700;padding:11px 22px;border-radius:6px;text-decoration:none!important;letter-spacing:.15px;flex-shrink:0;white-space:nowrap}\n@media(max-width:640px){.lw-cc-hero{padding:26px 22px;margin:0 0 28px}.lw-cc-hero-top{flex-direction:column;align-items:flex-start;gap:10px;margin-bottom:20px}.lw-cc-hero-pill{font-size:9px;letter-spacing:1.2px;padding:4px 11px}.lw-cc-hero h4{font-size:15.5px;line-height:1.72;margin-bottom:20px}.lw-cc-hero-footer{flex-direction:column;align-items:flex-start;gap:16px}.lw-cc-hero-cta{width:100%;text-align:center;padding:13px 20px;font-size:13px}}\n<\/style>\n<div class=\"lw-cc-hero lw-cta-container\" data-cta-type=\"iniziale\">\n  <div class=\"lw-cc-hero-top\">\n    <img decoding=\"async\" class=\"lazyload\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/01\/logo-lawants.png\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Lawants Lawyers and Accountants\"><noscript><img decoding=\"async\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/01\/logo-lawants.png\" alt=\"Lawants Lawyers and Accountants\"><\/noscript>\n    <span class=\"lw-cc-hero-pill\">Lawants Guide \u00b7 Commercial Law in Spain<\/span>\n  <\/div>\n  <div class=\"lw-cc-hero-divider\"><\/div>\n  <h4>Spain still applies a Commercial Code enacted in 1885, but that Code is no longer a complete map of Spanish business law. Company governance, agency, transport, insolvency, digital trade and many other matters now sit in separate legislation.<br><br>In this guide, Lawants explains what the Spanish Commercial Code still regulates, how it interacts with the Civil Code and special laws, and which rules foreign businesses should check before signing or enforcing a commercial contract in Spain.<\/h4>\n  <div class=\"lw-cc-hero-divider-bottom\"><\/div>\n  <div class=\"lw-cc-hero-footer\">\n    <p><strong>Lawants<\/strong> has advised foreign businesses on Spanish legal, tax and compliance matters for over 20 years.<\/p>\n    <a href=\"https:\/\/www.lawants.com\/contact\/\" class=\"lw-cc-hero-cta\" data-cta-click=\"iniziale\">Discuss a commercial matter<\/a>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_the_Spanish_Commercial_Code\"><\/span>What Is the Spanish Commercial Code?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>Spanish Commercial Code<\/strong>, or <em>C\u00f3digo de Comercio<\/em>, was published by the Royal Decree of 22 August 1885 and entered into force on 1 January 1886. It established a common framework for merchants, acts of commerce, business records, commercial companies, obligations and contracts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Code remains in force, but large parts of its original content have been repealed, replaced or supplemented by later legislation. It should therefore be read as <strong>one component of Spanish commercial law<\/strong>, not as a single source containing every rule applicable to a business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The authoritative source is the <a href=\"https:\/\/boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">consolidated text published by the Spanish Official State Gazette<\/a>. The BOE also publishes an <a href=\"https:\/\/www.boe.es\/biblioteca_juridica\/codigos\/codigo.php?id=35&amp;modo=2&amp;nota=0&amp;tab=2\" target=\"_blank\" rel=\"noopener\">updated compilation of the Commercial Code and complementary legislation<\/a>, which better reflects the fragmented framework businesses now have to navigate.<\/p>\n\n\n\n<style>\n.lw-cc-cta-one,.lw-cc-cta-one *{box-sizing:border-box}\n.lw-cc-cta-one{background:#fff;border:1px solid #e7e1e1;border-radius:18px;padding:28px 30px;margin:0 0 40px;box-shadow:0 8px 24px rgba(20,20,20,.03)}\n.lw-cc-cta-one-grid{display:grid;grid-template-columns:minmax(0,1fr) 100px;gap:24px;align-items:start}\n.lw-cc-cta-one-pill{display:inline-flex;align-items:center;font-size:10px;font-weight:600;letter-spacing:1.4px;text-transform:uppercase;color:#8B4444;background:#faf6f6;border:1px solid #efe4e4;border-radius:999px;padding:4px 11px;margin:0 0 16px}\n.lw-cc-cta-one-title{color:#1d1d1d;font-size:19px;font-weight:600;margin:0 0 12px;line-height:1.38;letter-spacing:-.01em}\n.lw-cc-cta-one-copy{color:#5f5f5f;font-size:13.5px;line-height:1.75;margin:0 0 16px}\n.lw-cc-cta-one-proof{color:#8a8a8a;font-size:12px;line-height:1.5;margin:0 0 20px}.lw-cc-cta-one-proof strong{color:#8B4444}\n.lw-cc-cta-one-action{display:flex;align-items:center;gap:16px;flex-wrap:wrap}\n.lw-cc-cta-one-button{display:inline-flex;align-items:center;justify-content:center;background:#8B4444;border:1px solid rgba(0,0,0,.08);box-shadow:inset 0 1px 0 rgba(255,255,255,.12);color:#fff!important;-webkit-text-fill-color:#fff;font-size:12.5px;font-weight:600;padding:11px 20px;border-radius:999px;text-decoration:none;letter-spacing:.15px;flex-shrink:0}\n.lw-cc-cta-one-contact{font-size:11.5px;color:#8a8a8a;line-height:1.5}.lw-cc-cta-one-contact strong{color:#8B4444;font-weight:600}\n.lw-cc-cta-one-photo{width:100px;height:100px;border-radius:50%;object-fit:cover;border:2px solid #f7f2f2;box-shadow:0 0 0 1px #ece3e3;filter:grayscale(12%);display:block}\n@media(max-width:600px){.lw-cc-cta-one{padding:24px 20px!important}.lw-cc-cta-one-grid{grid-template-columns:1fr}.lw-cc-cta-one-photo{display:none!important}.lw-cc-cta-one-action{flex-direction:column!important;align-items:stretch!important;gap:12px!important}.lw-cc-cta-one-button{width:100%;padding:13px 18px;text-align:center;white-space:normal}.lw-cc-cta-one-contact{text-align:center}}\n<\/style>\n<div class=\"lw-cc-cta-one lw-cta-container\" data-cta-type=\"mediana\">\n  <div class=\"lw-cc-cta-one-grid\">\n    <div>\n      <span class=\"lw-cc-cta-one-pill\">Correct Legal Diagnosis<\/span>\n      <p class=\"lw-cc-cta-one-title\">Which Spanish law actually governs your commercial relationship?<\/p>\n      <p class=\"lw-cc-cta-one-copy\">A contract can be affected by the Commercial Code, Civil Code, an industry-specific statute, EU rules and the parties&#8217; chosen law at the same time. Lawants identifies the applicable framework before drafting or enforcement begins, preventing a general rule from being applied where a mandatory special provision controls the outcome.<\/p>\n      <p class=\"lw-cc-cta-one-proof\">Ranked among the <strong>Best Law Firms Spain<\/strong> \u00b7 Offices in Barcelona and Madrid<\/p>\n      <div class=\"lw-cc-cta-one-action\">\n        <a href=\"https:\/\/www.lawants.com\/contact\/\" class=\"lw-cc-cta-one-button\" data-cta-click=\"mediana\">Request a commercial law assessment<\/a>\n        <div class=\"lw-cc-cta-one-contact\"><strong>Roberto Bosco<\/strong><br>Managing Director, Lawants<br>Response within 24 business hours<\/div>\n      <\/div>\n    <\/div>\n    <img decoding=\"async\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" class=\"lw-cc-cta-one-photo lazyload\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Roberto Bosco, Managing Director of Lawants\"><noscript><img decoding=\"async\" class=\"lw-cc-cta-one-photo\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" alt=\"Roberto Bosco, Managing Director of Lawants\"><\/noscript>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_a_New_Spanish_Commercial_Code_in_Force\"><\/span>Is a New Spanish Commercial Code in Force?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No new Commercial Code has replaced the 1885 C\u00f3digo de Comercio.<\/strong> A proposed new Mercantile Code was developed and reviewed in 2014, but the proposal did not become the general code currently in force. Articles describing its proposed rules on contracts, electronic trade, payment instruments or other matters should not be presented as current Spanish law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The consolidated Commercial Code currently identifies <strong>9 May 2023 as its latest published update<\/strong>. The broader BOE compilation of commercial legislation is updated more frequently because it also contains the many separate statutes surrounding the Code.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Does_the_Spanish_Commercial_Code_Still_Regulate\"><\/span>What Does the Spanish Commercial Code Still Regulate?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Code still provides important rules, but its current scope is narrower than its title suggests. The following areas remain particularly relevant to businesses and commercial disputes.<\/p>\n\n\n\n<style>\n.lw-cc-scope,.lw-cc-scope *{box-sizing:border-box}\n.lw-cc-scope{background:#fff;border:1px solid #e7e1e1;border-radius:18px;padding:28px 30px;margin:32px 0 40px;box-shadow:0 8px 24px rgba(20,20,20,.03)}\n.lw-cc-scope-pill{display:inline-flex;align-items:center;font-size:10px;font-weight:600;letter-spacing:1.4px;text-transform:uppercase;color:#8B4444;background:#faf6f6;border:1px solid #efe4e4;border-radius:999px;padding:4px 11px;margin:0 0 14px}\n.lw-cc-scope-title{color:#1d1d1d;font-size:19px;font-weight:600;margin:0 0 20px;line-height:1.38;letter-spacing:-.01em}\n.lw-cc-scope-scroll{overflow-x:auto;margin:0 -10px;-webkit-overflow-scrolling:touch}\n.lw-cc-scope-table{width:100%;border-collapse:collapse;font-size:13.5px;color:#5f5f5f;min-width:650px}\n.lw-cc-scope-table thead tr{border-bottom:2px solid #eee5e5}.lw-cc-scope-table tbody tr{border-bottom:1px solid #efe4e4}.lw-cc-scope-table tbody tr:last-child{border-bottom:none}\n.lw-cc-scope-table th,.lw-cc-scope-table td{padding:14px 12px;line-height:1.5;text-align:left;vertical-align:top}\n.lw-cc-scope-table th{font-size:11px;text-transform:uppercase;letter-spacing:1px;color:#8a8a8a;font-weight:600}\n.lw-cc-scope-table td:first-child{font-weight:600;color:#1d1d1d;background:#faf6f6;width:28%}\n@media(max-width:600px){.lw-cc-scope{padding:22px 18px!important}.lw-cc-scope-scroll{margin:0}}\n<\/style>\n<div class=\"lw-cc-scope\">\n  <span class=\"lw-cc-scope-pill\">Current Scope<\/span>\n  <p class=\"lw-cc-scope-title\">Core areas that remain relevant under the Code<\/p>\n  <div class=\"lw-cc-scope-scroll\">\n    <table class=\"lw-cc-scope-table\">\n      <thead><tr><th>Area<\/th><th>What the Code addresses<\/th><th>Additional rules may come from<\/th><\/tr><\/thead>\n      <tbody>\n        <tr><td>Merchants and commerce<\/td><td>Status of merchants and acts of commerce<\/td><td>Civil, sector and EU law<\/td><\/tr>\n        <tr><td>Mercantile Registry<\/td><td>Basic registry functions and publicity<\/td><td>Mercantile Registry Regulation<\/td><\/tr>\n        <tr><td>Business accounting<\/td><td>Books, annual accounts, group accounts and record retention<\/td><td>Companies Act and accounting standards<\/td><\/tr>\n        <tr><td>Personal companies<\/td><td>General and simple limited partnerships<\/td><td>Partnership agreement and special rules<\/td><\/tr>\n        <tr><td>Commercial obligations<\/td><td>Special principles for performance, delay and interpretation<\/td><td>Civil Code and special contract laws<\/td><\/tr>\n        <tr><td>Certain contracts<\/td><td>Commercial sale, commission, deposit, loan and related transactions<\/td><td>Modern sector-specific legislation<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Merchants_and_Acts_of_Commerce\"><\/span>Merchants and Acts of Commerce<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Articles 1 and 2 establish the Code&#8217;s traditional concepts of <strong>merchant<\/strong> and <strong>act of commerce<\/strong>. Commercial acts are governed first by the Code, then by generally observed commercial usages and, where neither supplies an answer, by ordinary civil law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This hierarchy remains useful, but modern statutes frequently take priority. A transaction should not be classified as commercial merely because both parties are companies. Its subject matter, the parties&#8217; roles and any applicable special law must be examined.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mercantile_Registry_and_Public_Corporate_Information\"><\/span>Mercantile Registry and Public Corporate Information<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Code provides the basic foundation for the <strong>Registro Mercantil<\/strong>, including the registration of entrepreneurs and companies, legalisation of business books and deposit of annual accounts. Detailed filing procedures are governed by the Mercantile Registry Regulation and later legislation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Registration can determine whether an act is public and effective against third parties. It should not be confused with tax registration: the Mercantile Registry, Tax Agency and Social Security system perform different functions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Accounting_Records_and_Business_Books\"><\/span>Accounting Records and Business Books<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Every entrepreneur must maintain orderly accounting appropriate to the business and keep a daily book and inventory and annual accounts book. Companies also maintain the corporate books required for their form, including minutes and ownership records where applicable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Code requires businesses to retain books, correspondence, documentation and supporting records for <strong>six years from the last entry<\/strong>, unless another rule requires longer retention. Tax, employment, anti-money-laundering or sector obligations may impose different periods for particular documents.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"General_and_Limited_Partnerships\"><\/span>General and Limited Partnerships<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Commercial Code continues to regulate the <em>sociedad colectiva<\/em> and <em>sociedad comanditaria simple<\/em>. These are personal company forms in which at least some partners have personal and unlimited liability. They should be distinguished from an S.L. or S.A., which is principally governed by the <a href=\"https:\/\/www.lawants.com\/en\/spain-companies-act\/\">Spanish Companies Act<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Commercial_Obligations_and_Contracts\"><\/span>Commercial Obligations and Contracts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Articles 50 to 63 contain general provisions on commercial contracts and obligations. Other sections address contracts such as commercial sale, commission, deposit and loan. However, modern transactions may instead be governed primarily by a special statute, the Civil Code, international conventions or EU law.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Spanish_Commercial_Code_Companies_Act_and_Civil_Code_Compared\"><\/span>Spanish Commercial Code, Companies Act and Civil Code Compared<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The three texts serve different functions. Understanding their boundaries prevents the Commercial Code from being used as a generic label for all Spanish business law.<\/p>\n\n\n\n<style>\n.lw-cc-codes,.lw-cc-codes *{box-sizing:border-box}\n.lw-cc-codes{background:#fff;border:1px solid #e7e1e1;border-radius:18px;padding:28px 30px;margin:32px 0 40px;box-shadow:0 8px 24px rgba(20,20,20,.03)}\n.lw-cc-codes-pill{display:inline-flex;align-items:center;font-size:10px;font-weight:600;letter-spacing:1.4px;text-transform:uppercase;color:#8B4444;background:#faf6f6;border:1px solid #efe4e4;border-radius:999px;padding:4px 11px;margin:0 0 14px}\n.lw-cc-codes-title{color:#1d1d1d;font-size:19px;font-weight:600;margin:0 0 20px;line-height:1.38;letter-spacing:-.01em}\n.lw-cc-codes-scroll{overflow-x:auto;margin:0 -10px;-webkit-overflow-scrolling:touch}\n.lw-cc-codes-table{width:100%;border-collapse:collapse;font-size:13.5px;color:#5f5f5f;min-width:690px}\n.lw-cc-codes-table thead tr{border-bottom:2px solid #eee5e5}.lw-cc-codes-table tbody tr{border-bottom:1px solid #efe4e4}.lw-cc-codes-table tbody tr:last-child{border-bottom:none}\n.lw-cc-codes-table th,.lw-cc-codes-table td{padding:14px 12px;line-height:1.5;text-align:left;vertical-align:top}\n.lw-cc-codes-table th{font-size:11px;text-transform:uppercase;letter-spacing:1px;color:#1d1d1d;font-weight:600}\n.lw-cc-codes-table th:first-child,.lw-cc-codes-table td:first-child{background:#faf6f6}.lw-cc-codes-table td:first-child{font-weight:600;color:#8B4444;width:25%}\n@media(max-width:600px){.lw-cc-codes{padding:22px 18px!important}.lw-cc-codes-scroll{margin:0}}\n<\/style>\n<div class=\"lw-cc-codes\">\n  <span class=\"lw-cc-codes-pill\">Legal Sources Compared<\/span>\n  <p class=\"lw-cc-codes-title\">Which text answers which business question?<\/p>\n  <div class=\"lw-cc-codes-scroll\">\n    <table class=\"lw-cc-codes-table\">\n      <thead><tr><th>Legal source<\/th><th>Primary function<\/th><th>Typical questions<\/th><\/tr><\/thead>\n      <tbody>\n        <tr><td>Commercial Code<\/td><td>Merchants, accounting, commercial obligations and surviving contract rules<\/td><td>Books, commercial default, trade usages, commission or commercial sale<\/td><\/tr>\n        <tr><td>Companies Act<\/td><td>Capital companies such as S.L. and S.A.<\/td><td>Shareholders, directors, capital, meetings, accounts and dissolution<\/td><\/tr>\n        <tr><td>Civil Code<\/td><td>General law of obligations and contracts<\/td><td>Consent, object, cause, interpretation, breach, damages and termination<\/td><\/tr>\n        <tr><td>Special legislation<\/td><td>Specific contract, industry or regulatory regimes<\/td><td>Agency, transport, insurance, late payment, online trade or consumers<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A single contract can engage all four layers. For example, a distribution agreement may rely on Civil Code principles, Commercial Code rules and competition law, while an agency relationship triggers mandatory protections under the Agency Contract Act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Commercial_Obligations_and_Contract_Law_in_Spain\"><\/span>Commercial Obligations and Contract Law in Spain<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spanish contract law is not contained exclusively in the Commercial Code. The starting point is to identify the contract, the parties and the hierarchy of applicable rules before interpreting a clause or claiming a remedy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_Rules_Apply_to_a_Spanish_Commercial_Contract\"><\/span>Which Rules Apply to a Spanish Commercial Contract?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Commercial contracts are governed first by any mandatory special legislation and the valid agreement reached by the parties. The Commercial Code supplies applicable mercantile rules. Where it and commercial usage do not resolve the matter, the general rules of the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1889-4763\" target=\"_blank\" rel=\"noopener\">Spanish Civil Code<\/a> may apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For international contracts, the analysis must also consider the chosen governing law, EU conflict-of-law rules and international instruments such as the United Nations Convention on Contracts for the International Sale of Goods when its conditions are met.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Formation_and_Form_of_Commercial_Contracts\"><\/span>Formation and Form of Commercial Contracts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As a general rule, a commercial contract is binding when the essential requirements for validity are met, regardless of the form used. Exceptions apply when legislation requires a public deed, written document, registration or another specific form.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Electronic contracts can be valid, but their formation, evidence, information duties and electronic signature are governed by the Commercial Code together with specific digital and EU legislation. <strong>An exchange of emails can create obligations even when the final long-form contract was never signed<\/strong>, depending on the parties&#8217; conduct and what remained subject to agreement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Good_Faith_and_Interpretation\"><\/span>Good Faith and Interpretation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Article 57 requires commercial contracts to be performed and complied with in good faith, according to their terms, without distorting clear contractual meaning through arbitrary interpretations. The Civil Code, commercial usage and case law remain relevant when wording is ambiguous or the contract is incomplete.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Good faith does not allow a court to rewrite an unfavourable bargain simply because one party later considers it commercially inconvenient. Clear definitions, acceptance criteria, notice provisions and documentary evidence remain essential.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Performance_Delay_and_Commercial_Default\"><\/span>Performance, Delay and Commercial Default<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Code contains specific rules on the enforceability of commercial obligations and delay. Whether default begins automatically or requires a demand depends on whether the obligation has a fixed performance date and on any applicable special rule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For B2B payments, the Late Payment Act can impose mandatory limits and statutory interest. Contractual payment terms should therefore be checked rather than copied from a foreign template. A clause that appears valid under the parent company&#8217;s law may be ineffective or risky in a Spanish transaction.<\/p>\n\n\n\n<style>\n.lw-cc-cta-two,.lw-cc-cta-two *{box-sizing:border-box}\n.lw-cc-cta-two{background:#fff;border:1px solid #e7e1e1;border-radius:18px;padding:28px 30px;margin:30px 0 40px;box-shadow:0 8px 24px rgba(20,20,20,.03)}\n.lw-cc-cta-two-grid{display:grid;grid-template-columns:minmax(0,1fr) 100px;gap:24px;align-items:start}\n.lw-cc-cta-two-pill{display:inline-flex;align-items:center;font-size:10px;font-weight:600;letter-spacing:1.4px;text-transform:uppercase;color:#8B4444;background:#faf6f6;border:1px solid #efe4e4;border-radius:999px;padding:4px 11px;margin:0 0 16px}\n.lw-cc-cta-two-title{color:#1d1d1d;font-size:19px;font-weight:600;margin:0 0 12px;line-height:1.38;letter-spacing:-.01em}\n.lw-cc-cta-two-copy{color:#5f5f5f;font-size:13.5px;line-height:1.75;margin:0 0 12px}\n.lw-cc-cta-two-claim{color:#8B4444;font-size:13px;font-weight:600;margin:0 0 20px}\n.lw-cc-cta-two-action{display:flex;align-items:center;gap:16px;flex-wrap:wrap}\n.lw-cc-cta-two-button{display:inline-flex;align-items:center;justify-content:center;background:#8B4444;border:1px solid rgba(0,0,0,.08);box-shadow:inset 0 1px 0 rgba(255,255,255,.12);color:#fff!important;-webkit-text-fill-color:#fff;font-size:12.5px;font-weight:600;padding:11px 20px;border-radius:999px;text-decoration:none;letter-spacing:.15px;flex-shrink:0}\n.lw-cc-cta-two-contact{font-size:11.5px;color:#8a8a8a;line-height:1.5}.lw-cc-cta-two-contact strong{color:#8B4444;font-weight:600}\n.lw-cc-cta-two-photo{width:100px;height:100px;border-radius:50%;object-fit:cover;border:2px solid #f7f2f2;box-shadow:0 0 0 1px #ece3e3;filter:grayscale(12%);display:block}\n@media(max-width:600px){.lw-cc-cta-two{padding:24px 20px!important}.lw-cc-cta-two-grid{grid-template-columns:1fr}.lw-cc-cta-two-photo{display:none!important}.lw-cc-cta-two-action{flex-direction:column!important;align-items:stretch!important;gap:12px!important}.lw-cc-cta-two-button{width:100%;padding:13px 18px;text-align:center;white-space:normal}.lw-cc-cta-two-contact{text-align:center}}\n<\/style>\n<div class=\"lw-cc-cta-two lw-cta-container\" data-cta-type=\"mediana\">\n  <div class=\"lw-cc-cta-two-grid\">\n    <div>\n      <span class=\"lw-cc-cta-two-pill\">Contracts for the Spanish Market<\/span>\n      <p class=\"lw-cc-cta-two-title\">Was your international contract adapted to the rules that apply in Spain?<\/p>\n      <p class=\"lw-cc-cta-two-copy\">A translated template does not resolve mandatory payment rules, local termination rights, agency protections, evidence requirements or jurisdiction. Lawants reviews the transaction as a whole, identifies the provisions that cannot safely be imported and aligns the contract with the way the relationship will operate in Spain.<\/p>\n      <p class=\"lw-cc-cta-two-claim\">Over 20 years advising foreign companies on Spanish commercial matters<\/p>\n      <div class=\"lw-cc-cta-two-action\">\n        <a href=\"https:\/\/www.lawants.com\/contact\/\" class=\"lw-cc-cta-two-button\" data-cta-click=\"mediana\">Review your Spanish commercial contract<\/a>\n        <div class=\"lw-cc-cta-two-contact\"><strong>Roberto Bosco<\/strong><br>Managing Director, Lawants<br>Response within 24 business hours<\/div>\n      <\/div>\n    <\/div>\n    <img decoding=\"async\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" class=\"lw-cc-cta-two-photo lazyload\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Roberto Bosco, Managing Director of Lawants\"><noscript><img decoding=\"async\" class=\"lw-cc-cta-two-photo\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" alt=\"Roberto Bosco, Managing Director of Lawants\"><\/noscript>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Spanish_Commercial_Contracts_and_the_Special_Laws_That_Govern_Them\"><\/span>Spanish Commercial Contracts and the Special Laws That Govern Them<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The contract name is not enough to identify the applicable regime. Some agreements are governed mainly by modern special legislation, while others remain atypical and depend heavily on general contract law, competition rules and case law.<\/p>\n\n\n\n<style>\n.lw-cc-contracts,.lw-cc-contracts *{box-sizing:border-box}\n.lw-cc-contracts{background:#fff;border:1px solid #e7e1e1;border-radius:18px;padding:28px 30px;margin:32px 0 40px;box-shadow:0 8px 24px rgba(20,20,20,.03)}\n.lw-cc-contracts-pill{display:inline-flex;align-items:center;font-size:10px;font-weight:600;letter-spacing:1.4px;text-transform:uppercase;color:#8B4444;background:#faf6f6;border:1px solid #efe4e4;border-radius:999px;padding:4px 11px;margin:0 0 14px}\n.lw-cc-contracts-title{color:#1d1d1d;font-size:19px;font-weight:600;margin:0 0 20px;line-height:1.38;letter-spacing:-.01em}\n.lw-cc-contracts-scroll{overflow-x:auto;margin:0 -10px;-webkit-overflow-scrolling:touch}\n.lw-cc-contracts-table{width:100%;border-collapse:collapse;font-size:13.5px;color:#5f5f5f;min-width:700px}\n.lw-cc-contracts-table thead tr{border-bottom:2px solid #eee5e5}.lw-cc-contracts-table tbody tr{border-bottom:1px solid #efe4e4}.lw-cc-contracts-table tbody tr:last-child{border-bottom:none}\n.lw-cc-contracts-table th,.lw-cc-contracts-table td{padding:14px 12px;line-height:1.5;text-align:left;vertical-align:top}\n.lw-cc-contracts-table th{font-size:11px;text-transform:uppercase;letter-spacing:1px;color:#8a8a8a;font-weight:600}\n.lw-cc-contracts-table td:first-child{font-weight:600;color:#1d1d1d;background:#faf6f6;width:22%}\n@media(max-width:600px){.lw-cc-contracts{padding:22px 18px!important}.lw-cc-contracts-scroll{margin:0}}\n<\/style>\n<div class=\"lw-cc-contracts\">\n  <span class=\"lw-cc-contracts-pill\">Contract Map<\/span>\n  <p class=\"lw-cc-contracts-title\">Common business relationships and their main legal framework<\/p>\n  <div class=\"lw-cc-contracts-scroll\">\n    <table class=\"lw-cc-contracts-table\">\n      <thead><tr><th>Relationship<\/th><th>Main legal sources<\/th><th>Issue requiring attention<\/th><\/tr><\/thead>\n      <tbody>\n        <tr><td>Commercial sale<\/td><td>Commercial Code, Civil Code and potentially CISG<\/td><td>Delivery, conformity, risk and remedies<\/td><\/tr>\n        <tr><td>Commercial agency<\/td><td>Agency Contract Act and mandatory EU-derived protections<\/td><td>Termination notice and client indemnity<\/td><\/tr>\n        <tr><td>Distribution<\/td><td>Contract, Civil and Commercial Codes, competition law and case law<\/td><td>Exclusivity, targets, termination and analogy with agency<\/td><\/tr>\n        <tr><td>Road transport<\/td><td>Land Transport Contract Act<\/td><td>Liability, documentation and claim periods<\/td><\/tr>\n        <tr><td>Insurance<\/td><td>Insurance Contract Act<\/td><td>Mandatory provisions and notification duties<\/td><\/tr>\n        <tr><td>Online B2B trade<\/td><td>Digital-services rules, electronic-signature rules and contract law<\/td><td>Formation, evidence and information requirements<\/td><\/tr>\n        <tr><td>Late commercial payment<\/td><td>Late Payment Act<\/td><td>Payment periods, interest and recovery costs<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Distribution deserves particular care because Spain has no single general Distribution Contract Act equivalent to the Agency Contract Act. Classification depends on the actual relationship, not only the title chosen by the parties.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img data-srcset=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code.jpg 870w, https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-300x157.jpg 300w, https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-768x402.jpg 768w\" decoding=\"async\"   data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code.jpg\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Professionals reviewing obligations in a Spanish commercial contract\" class=\"wp-image-20478 lazyload\"  sizes=\"(max-width: 870px) 100vw, 870px\" \/><noscript><img decoding=\"async\" width=\"870\" height=\"455\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code.jpg\" alt=\"Professionals reviewing obligations in a Spanish commercial contract\" class=\"wp-image-20478\" srcset=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code.jpg 870w, https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-300x157.jpg 300w, https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-768x402.jpg 768w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/><\/noscript><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Foreign_Businesses_Should_Check_Before_Signing_a_Contract_in_Spain\"><\/span>What Foreign Businesses Should Check Before Signing a Contract in Spain<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The most important contract risks are often created before the first draft reaches the lawyers. Lawants uses a practical five-question test to identify the provisions that require local adaptation.<\/p>\n\n\n\n<style>\n.lw-cc-test,.lw-cc-test *{box-sizing:border-box}\n.lw-cc-test{background:#faf7f7;border:1px solid #efe4e4;border-radius:12px;padding:20px 22px;margin:20px 0 28px}\n.lw-cc-test-label{font-size:10px;text-transform:uppercase;letter-spacing:1.4px;font-weight:700;color:#8B4444;margin-bottom:14px}\n.lw-cc-test ol{margin:0;padding-left:20px;color:#444;display:flex;flex-direction:column;gap:10px}\n.lw-cc-test li{font-size:13.5px;line-height:1.65;padding-left:5px}.lw-cc-test strong{color:#1d1d1d}\n<\/style>\n<div class=\"lw-cc-test\">\n  <div class=\"lw-cc-test-label\">Lawants Five-Question Contract Test<\/div>\n  <ol>\n    <li><strong>What will happen in Spain?<\/strong> Identify performance, delivery, personnel, customers and assets located in the country.<\/li>\n    <li><strong>Which law governs?<\/strong> Separate the chosen law from mandatory Spanish and EU provisions.<\/li>\n    <li><strong>How will breach be proved?<\/strong> Define notices, acceptance, records, language and electronic evidence.<\/li>\n    <li><strong>How does the relationship end?<\/strong> Test notice, cause, indemnity, stock, data and transition obligations.<\/li>\n    <li><strong>Where will rights be enforced?<\/strong> Align jurisdiction or arbitration with assets and counterparties.<\/li>\n  <\/ol>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Governing_Law_and_Jurisdiction\"><\/span>Governing Law and Jurisdiction<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A governing-law clause determines which law applies to the contract, but it does not necessarily exclude mandatory rules of another country. A jurisdiction clause determines where disputes will be heard. These clauses answer different questions and should be drafted together.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The best forum is not always the foreign company&#8217;s home court. The location of assets, urgency of interim relief, language, evidence and enforceability of the resulting judgment or award can materially change the decision.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contract_Language_Authority_and_Signature\"><\/span>Contract Language, Authority and Signature<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A bilingual contract should state which language prevails if the versions conflict. The signatory&#8217;s authority must also be verified through powers, corporate resolutions and registry information. A valid electronic signature can prove identity and integrity, but the surrounding approval process still matters.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Price_Payment_and_Tax_Treatment\"><\/span>Price, Payment and Tax Treatment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Payment clauses should address currency, VAT, withholding, invoicing, due dates, interest, set-off and disputed amounts. For a cross-border group, the agreement must also be consistent with transfer pricing and the actual allocation of functions and risks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is where Lawants&#8217; integrated model becomes relevant. <strong>A commercially attractive clause can create a tax or compliance problem if it is reviewed in isolation<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Termination_Liability_and_Dispute_Resolution\"><\/span>Termination, Liability and Dispute Resolution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The contract should distinguish ordinary expiry, termination for breach and termination without cause. It should define notice, cure periods, consequences, indemnities, surviving obligations and return of information or stock.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Liability caps, exclusions, force majeure and hardship clauses require precise drafting. Arbitration can provide a neutral forum for international relationships, but it is not automatically faster or better for every claim. The dispute clause should be selected for the transaction, not inserted as boilerplate.<\/p>\n\n\n\n<style>\n.lw-cc-case,.lw-cc-case *{box-sizing:border-box}\n.lw-cc-case{background:#faf7f7;border:1px solid #eee5e5;border-left:4px solid #8B4444;padding:20px 22px;border-radius:12px;margin:26px 0}\n.lw-cc-case-label{font-size:12px;font-weight:700;letter-spacing:1.2px;text-transform:uppercase;color:#8B4444;margin-bottom:10px}\n.lw-cc-case p{margin:0;color:#444;font-size:13.5px;line-height:1.8}\n<\/style>\n<div class=\"lw-cc-case\">\n  <div class=\"lw-cc-case-label\">Cross-Border Experience in Practice<\/div>\n  <p>Lawants obtained the <strong>first recognition in Spain of an Italian irritual arbitral award<\/strong>, valued at \u20ac5.5 million, in a case reported by <em>Il Sole 24 Ore<\/em>. Contract drafting and enforcement are different stages, but the enforceability of the final outcome should be considered from the beginning.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The case illustrates a broader point: a foreign company should not wait until a dispute arises to discover whether its notice, jurisdiction, arbitration or evidence clauses work under the Spanish framework.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Accounting_and_Record-Keeping_Obligations_in_Spain\"><\/span>Accounting and Record-Keeping Obligations in Spain<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Commercial Code remains especially important for business accounting and record retention. These duties support tax compliance, corporate reporting and evidence in a dispute, but they are not identical to any of those functions.<\/p>\n\n\n\n<style>\n.lw-cc-records,.lw-cc-records *{box-sizing:border-box}\n.lw-cc-records{background:#fff;border:1px solid #e7e1e1;border-radius:14px;padding:20px 22px;margin:20px 0 26px;box-shadow:0 4px 16px rgba(0,0,0,.03)}\n.lw-cc-records-label{font-size:10px;font-weight:700;letter-spacing:1.3px;text-transform:uppercase;color:#8B4444;margin-bottom:14px}\n.lw-cc-records-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px}\n.lw-cc-record{background:#faf7f7;border-radius:8px;padding:12px 13px}\n.lw-cc-record-key{font-size:10px;text-transform:uppercase;letter-spacing:1px;color:#8B4444;font-weight:700;margin-bottom:4px}\n.lw-cc-record-value{font-size:13px;color:#1d1d1d;font-weight:600;line-height:1.45}\n@media(max-width:720px){.lw-cc-records-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}\n@media(max-width:480px){.lw-cc-records{padding:18px 16px}.lw-cc-records-grid{grid-template-columns:1fr}}\n<\/style>\n<div class=\"lw-cc-records\">\n  <div class=\"lw-cc-records-label\">Business Records \u00b7 Key Deadlines<\/div>\n  <div class=\"lw-cc-records-grid\">\n    <div class=\"lw-cc-record\"><div class=\"lw-cc-record-key\">Accounts prepared<\/div><div class=\"lw-cc-record-value\">Within 3 months of year-end<\/div><\/div>\n    <div class=\"lw-cc-record\"><div class=\"lw-cc-record-key\">Books legalised<\/div><div class=\"lw-cc-record-value\">Within 4 months of year-end<\/div><\/div>\n    <div class=\"lw-cc-record\"><div class=\"lw-cc-record-key\">Accounts approved<\/div><div class=\"lw-cc-record-value\">Within 6 months of year-end<\/div><\/div>\n    <div class=\"lw-cc-record\"><div class=\"lw-cc-record-key\">Accounts deposited<\/div><div class=\"lw-cc-record-value\">Within 1 month of approval<\/div><\/div>\n    <div class=\"lw-cc-record\"><div class=\"lw-cc-record-key\">Records retained<\/div><div class=\"lw-cc-record-value\">At least 6 years under the Code<\/div><\/div>\n    <div class=\"lw-cc-record\"><div class=\"lw-cc-record-key\">Responsible party<\/div><div class=\"lw-cc-record-value\">Entrepreneur or company directors<\/div><\/div>\n  <\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The three-month, six-month and one-month deadlines for capital companies come from the Companies Act, while the four-month book-legalisation deadline and six-year retention rule form part of the wider commercial accounting framework. Treating them as one filing deadline is inaccurate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For foreign groups, local records should also reconcile with the parent company&#8217;s reporting. Lawants combines Spanish bookkeeping and compliance with reporting designed around the needs of the foreign head office, reducing fragmentation between the legal, accounting and tax records.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_the_Spanish_Commercial_Code_Does_Not_Regulate_Alone\"><\/span>What the Spanish Commercial Code Does Not Regulate Alone<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Code&#8217;s age is not itself the problem. The practical difficulty is that later legislation has removed or supplemented many subjects, so an apparently relevant article may no longer provide the complete rule.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Capital companies:<\/strong> S.L. and S.A. formation, governance and dissolution are principally governed by the Capital Companies Act.<\/li>\n\n\n\n<li><strong>Insolvency:<\/strong> restructuring and insolvency proceedings are governed by the consolidated Insolvency Act.<\/li>\n\n\n\n<li><strong>Maritime trade:<\/strong> much of the former maritime book was repealed by the Maritime Navigation Act.<\/li>\n\n\n\n<li><strong>Electronic commerce:<\/strong> online information duties and digital services are governed by specific Spanish and EU rules.<\/li>\n\n\n\n<li><strong>Consumer contracts:<\/strong> mandatory consumer protections cannot be inferred from the Commercial Code alone.<\/li>\n\n\n\n<li><strong>Competition and data:<\/strong> restrictive practices, unfair competition and personal data have separate legal frameworks.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The safe approach is not to search for one all-purpose \u201ccommercial law\u201d. It is to map the transaction and then identify the statutes, contractual rules and mandatory protections attached to it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Lawants_Supports_Foreign_Businesses_Under_Spanish_Commercial_Law\"><\/span>How Lawants Supports Foreign Businesses Under Spanish Commercial Law<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<style>\n.lw-cc-services,.lw-cc-services *{box-sizing:border-box}\n.lw-cc-services{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin:22px 0 32px}\n.lw-cc-service{background:#fff;border:1px solid #eee3e3;border-radius:14px;padding:20px 18px;text-align:center;box-shadow:0 4px 16px rgba(0,0,0,.025)}\n.lw-cc-service-icon{width:48px;height:48px;margin:0 auto 14px;display:flex;align-items:center;justify-content:center;border-radius:50%;background:#faf7f7;border:1px solid #eee3e3}\n.lw-cc-service span{display:block;color:#1d1d1d;font-size:13px;line-height:1.45;font-weight:600}\n.lw-cc-service svg{width:24px;height:24px;stroke:#8B4444;stroke-width:1.8;fill:none;stroke-linecap:round;stroke-linejoin:round}\n@media(max-width:780px){.lw-cc-services{grid-template-columns:repeat(2,minmax(0,1fr))}}\n@media(max-width:480px){.lw-cc-services{grid-template-columns:1fr}.lw-cc-service{padding:18px 16px}}\n<\/style>\n<div class=\"lw-cc-services\">\n  <div class=\"lw-cc-service\"><div class=\"lw-cc-service-icon\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><rect x=\"5\" y=\"3\" width=\"14\" height=\"18\" rx=\"2\"><\/rect><path d=\"M9 8h6M9 12h6M9 16h4\"><\/path><\/svg><\/div><span>Drafting and negotiation of Spanish and cross-border contracts<\/span><\/div>\n  <div class=\"lw-cc-service\"><div class=\"lw-cc-service-icon\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 3v17M6 7h12M8 7l-3 5h6zM16 7l-3 5h6zM4 20h16\"><\/path><\/svg><\/div><span>Commercial disputes, arbitration and enforcement strategy<\/span><\/div>\n  <div class=\"lw-cc-service\"><div class=\"lw-cc-service-icon\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M4 20h16M6 20V8l6-4 6 4v12M9 12h6M9 16h6\"><\/path><\/svg><\/div><span>Ongoing legal, accounting, tax and corporate compliance<\/span><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Lawants works exclusively with foreign companies and international investors operating in Spain. Its role is to connect the legal rule with the commercial model, tax position and compliance process the client will actually use.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The same point of contact can coordinate contract advice, invoicing and tax treatment, corporate authority, record keeping and any resulting dispute. This avoids the common situation in which several advisers provide individually correct answers that do not form one workable strategy.<\/p>\n\n\n\n<style>\n.lw-cc-cta-final,.lw-cc-cta-final *{box-sizing:border-box}\n.lw-cc-cta-final{background:#fff;border:1px solid #eee5e5;border-radius:18px;padding:28px 30px;margin:28px 0 48px;box-shadow:0 8px 28px rgba(0,0,0,.035)}\n.lw-cc-cta-final-grid{display:grid;grid-template-columns:minmax(0,1fr) 100px;gap:24px;align-items:start}\n.lw-cc-cta-final-pill{display:inline-flex;align-items:center;font-size:10px;font-weight:600;letter-spacing:1.4px;text-transform:uppercase;color:#8B4444;background:#faf6f6;border:1px solid #eee2e2;border-radius:999px;padding:4px 11px;margin:0 0 16px}\n.lw-cc-cta-final-title{color:#1f1f1f;font-size:19px;font-weight:600;margin:0 0 12px;line-height:1.42;letter-spacing:-.01em}\n.lw-cc-cta-final-copy{color:#666;font-size:13.8px;line-height:1.75;margin:0 0 22px;max-width:720px}\n.lw-cc-cta-final-panel{background:#faf7f7;border:1px solid #eee5e5;border-radius:14px;padding:18px 20px}\n.lw-cc-cta-final-footer{display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\n.lw-cc-cta-final-contact{max-width:520px;flex:1;min-width:250px}\n.lw-cc-cta-final-label{font-size:11px;text-transform:uppercase;letter-spacing:1.3px;font-weight:700;color:#8B4444;margin-bottom:8px}\n.lw-cc-cta-final-contact p{color:#555;font-size:13px;line-height:1.7;margin:0}\n.lw-cc-cta-final-button{display:inline-flex;align-items:center;justify-content:center;background:#8B4444;border:1px solid rgba(0,0,0,.08);box-shadow:inset 0 1px 0 rgba(255,255,255,.12);color:#fff!important;-webkit-text-fill-color:#fff;font-size:12.5px;font-weight:600;padding:10px 18px;border-radius:999px;text-decoration:none;letter-spacing:.15px;flex-shrink:0}\n.lw-cc-cta-final-photo{width:100px;height:100px;border-radius:50%;object-fit:cover;border:1px solid #ece2e2;box-shadow:0 0 0 4px #faf7f7;filter:grayscale(12%);display:block}\n@media(max-width:600px){.lw-cc-cta-final{padding:24px 20px!important}.lw-cc-cta-final-grid{grid-template-columns:minmax(0,1fr)}.lw-cc-cta-final-photo{display:none!important}.lw-cc-cta-final-footer{flex-direction:column!important;align-items:stretch!important;gap:16px!important}.lw-cc-cta-final-contact{width:100%!important;min-width:0!important}.lw-cc-cta-final-button{width:100%;padding:13px 18px!important;text-align:center;white-space:normal}}\n<\/style>\n<div class=\"lw-cc-cta-final lw-cta-container\" data-cta-type=\"finale\">\n  <div class=\"lw-cc-cta-final-grid\">\n    <div>\n      <span class=\"lw-cc-cta-final-pill\">One Commercial Strategy for Spain<\/span>\n      <p class=\"lw-cc-cta-final-title\">A contract should work before, during and after the business relationship<\/p>\n      <p class=\"lw-cc-cta-final-copy\">Lawants reviews the legal framework, commercial objective, tax consequences and enforcement route as one matter. The relationship does not end when a document is signed: the same team can support performance, compliance, negotiation and disputes as the business develops in Spain.<\/p>\n      <div class=\"lw-cc-cta-final-panel\">\n        <div class=\"lw-cc-cta-final-footer\">\n          <div class=\"lw-cc-cta-final-contact\">\n            <div class=\"lw-cc-cta-final-label\">Your first request is reviewed directly by the Managing Director<\/div>\n            <p>Roberto Bosco responds personally within 24 business hours. There is no sales desk or generic screening call, but an initial assessment of the legal and cross-border issues affecting the commercial matter.<\/p>\n          <\/div>\n          <a href=\"https:\/\/www.lawants.com\/contact\/\" class=\"lw-cc-cta-final-button\" data-cta-click=\"finale\">Ask Lawants to assess your matter<\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n    <img decoding=\"async\" data-src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" class=\"lw-cc-cta-final-photo lazyload\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" alt=\"Roberto Bosco, Managing Director of Lawants\"><noscript><img decoding=\"async\" class=\"lw-cc-cta-final-photo\" src=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2023\/02\/roberto-bosco-def-500x500.webp\" alt=\"Roberto Bosco, Managing Director of Lawants\"><\/noscript>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_About_the_Spanish_Commercial_Code\"><\/span>Frequently Asked Questions About the Spanish Commercial Code<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">These answers clarify the scope of the Code and its relationship with modern Spanish commercial and contract law.<\/p>\n\n\n\n<style>\n.lw-cc-faq,.lw-cc-faq *{box-sizing:border-box}.lw-cc-faq{margin:24px 0}\n.lw-cc-faq-item{background:#faf7f7;border:1px solid #efe4e4;border-radius:12px;margin-bottom:14px;overflow:hidden;transition:all .3s cubic-bezier(.25,.8,.25,1)}\n.lw-cc-faq-summary{display:flex!important;justify-content:space-between;align-items:center;padding:20px 22px;list-style:none;cursor:pointer;user-select:none;position:relative}\n.lw-cc-faq-summary::-webkit-details-marker{display:none!important}.lw-cc-faq-summary::marker{display:none!important}\n.lw-cc-faq-summary::after,.lw-cc-faq-summary::before,.lw-cc-faq-summary>*:not(h3):not(.lw-cc-faq-icon){display:none!important;content:none!important;opacity:0!important;visibility:hidden!important}\n.lw-cc-faq-summary h3{color:#1d1d1d!important;-webkit-text-fill-color:#1d1d1d!important;font-size:15.5px!important;line-height:1.4!important;font-weight:600!important;margin:0!important;padding-right:20px;text-align:left}\n.lw-cc-faq-summary .lw-cc-faq-icon{flex:0 0 12px!important;width:12px!important;height:8px!important;min-width:12px!important;max-width:12px!important;min-height:8px!important;max-height:8px!important;display:block!important;overflow:visible!important;transition:transform .25s ease}\n.lw-cc-faq-summary .lw-cc-faq-icon path{stroke:#8B4444!important;stroke-width:2!important;fill:none!important}.lw-cc-faq-item[open] .lw-cc-faq-icon{transform:rotate(180deg)}\n.lw-cc-faq-content{padding:0 22px 20px}.lw-cc-faq-content p{color:#444!important;-webkit-text-fill-color:#444!important;font-size:13.5px!important;line-height:1.68!important;margin:0!important}\n@media(max-width:600px){.lw-cc-faq-summary{padding:18px}.lw-cc-faq-summary h3{font-size:14.5px!important}.lw-cc-faq-content{padding:0 18px 18px}}\n<\/style>\n<div class=\"lw-cc-faq\">\n  <details class=\"lw-cc-faq-item\">\n    <summary class=\"lw-cc-faq-summary\"><h3><span class=\"ez-toc-section\" id=\"What_is_the_Spanish_Commercial_Code\"><\/span>What is the Spanish Commercial Code?<span class=\"ez-toc-section-end\"><\/span><\/h3><svg class=\"lw-cc-faq-icon\" viewBox=\"0 0 12 8\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M1 1L6 6L11 1\"><\/path><\/svg><\/summary>\n    <div class=\"lw-cc-faq-content\"><p>It is the <strong style=\"color:#1d1d1d\">C\u00f3digo de Comercio published by Royal Decree of 22 August 1885<\/strong>. It remains in force as amended, but many original subjects are now governed by later special legislation.<\/p><\/div>\n  <\/details>\n  <details class=\"lw-cc-faq-item\">\n    <summary class=\"lw-cc-faq-summary\"><h3><span class=\"ez-toc-section\" id=\"Is_the_1885_Spanish_Commercial_Code_still_in_force\"><\/span>Is the 1885 Spanish Commercial Code still in force?<span class=\"ez-toc-section-end\"><\/span><\/h3><svg class=\"lw-cc-faq-icon\" viewBox=\"0 0 12 8\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M1 1L6 6L11 1\"><\/path><\/svg><\/summary>\n    <div class=\"lw-cc-faq-content\"><p>Yes. The consolidated Code remains in force, although many provisions have been repealed or supplemented. <strong style=\"color:#1d1d1d\">The proposed new Mercantile Code has not replaced it<\/strong>.<\/p><\/div>\n  <\/details>\n  <details class=\"lw-cc-faq-item\">\n    <summary class=\"lw-cc-faq-summary\"><h3><span class=\"ez-toc-section\" id=\"What_is_the_difference_between_the_Commercial_Code_and_the_Civil_Code_in_Spain\"><\/span>What is the difference between the Commercial Code and the Civil Code in Spain?<span class=\"ez-toc-section-end\"><\/span><\/h3><svg class=\"lw-cc-faq-icon\" viewBox=\"0 0 12 8\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M1 1L6 6L11 1\"><\/path><\/svg><\/summary>\n    <div class=\"lw-cc-faq-content\"><p>The Civil Code contains the general law of obligations and contracts. The Commercial Code adds rules for merchants, acts of commerce and certain commercial obligations. <strong style=\"color:#1d1d1d\">Special laws can take priority over both<\/strong>.<\/p><\/div>\n  <\/details>\n  <details class=\"lw-cc-faq-item\">\n    <summary class=\"lw-cc-faq-summary\"><h3><span class=\"ez-toc-section\" id=\"Does_the_Spanish_Commercial_Code_regulate_SL_and_SA_companies\"><\/span>Does the Spanish Commercial Code regulate S.L. and S.A. companies?<span class=\"ez-toc-section-end\"><\/span><\/h3><svg class=\"lw-cc-faq-icon\" viewBox=\"0 0 12 8\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M1 1L6 6L11 1\"><\/path><\/svg><\/summary>\n    <div class=\"lw-cc-faq-content\"><p>Not as their principal corporate statute. Spanish S.L. and S.A. companies are mainly governed by the <strong style=\"color:#1d1d1d\">Capital Companies Act, Royal Legislative Decree 1\/2010<\/strong>. Commercial accounting and registry rules may still interact with the Code.<\/p><\/div>\n  <\/details>\n  <details class=\"lw-cc-faq-item\">\n    <summary class=\"lw-cc-faq-summary\"><h3><span class=\"ez-toc-section\" id=\"Are_commercial_contracts_required_to_be_in_writing_in_Spain\"><\/span>Are commercial contracts required to be in writing in Spain?<span class=\"ez-toc-section-end\"><\/span><\/h3><svg class=\"lw-cc-faq-icon\" viewBox=\"0 0 12 8\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M1 1L6 6L11 1\"><\/path><\/svg><\/summary>\n    <div class=\"lw-cc-faq-content\"><p>Not always. Many contracts can be binding regardless of form when the essential validity requirements are met. A written or public form is mandatory for particular transactions, and <strong style=\"color:#1d1d1d\">written evidence is usually essential in a commercial dispute<\/strong>.<\/p><\/div>\n  <\/details>\n  <details class=\"lw-cc-faq-item\">\n    <summary class=\"lw-cc-faq-summary\"><h3><span class=\"ez-toc-section\" id=\"Which_law_governs_an_international_commercial_contract_in_Spain\"><\/span>Which law governs an international commercial contract in Spain?<span class=\"ez-toc-section-end\"><\/span><\/h3><svg class=\"lw-cc-faq-icon\" viewBox=\"0 0 12 8\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M1 1L6 6L11 1\"><\/path><\/svg><\/summary>\n    <div class=\"lw-cc-faq-content\"><p>It depends on the parties&#8217; valid choice of law, EU conflict rules, mandatory provisions and any applicable international convention. <strong style=\"color:#1d1d1d\">Jurisdiction and governing law must be analysed separately<\/strong>.<\/p><\/div>\n  <\/details>\n  <details class=\"lw-cc-faq-item\">\n    <summary class=\"lw-cc-faq-summary\"><h3><span class=\"ez-toc-section\" id=\"How_long_must_business_records_be_retained_in_Spain\"><\/span>How long must business records be retained in Spain?<span class=\"ez-toc-section-end\"><\/span><\/h3><svg class=\"lw-cc-faq-icon\" viewBox=\"0 0 12 8\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M1 1L6 6L11 1\"><\/path><\/svg><\/summary>\n    <div class=\"lw-cc-faq-content\"><p>The Commercial Code generally requires books, correspondence, documentation and supporting records to be kept for <strong style=\"color:#1d1d1d\">six years from the last entry<\/strong>. Other laws may require different or longer periods for specific documents.<\/p><\/div>\n  <\/details>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Spain Commercial Law: What the Code Regulates and Which Rules Apply to Business Contracts Lawants Guide \u00b7 Commercial Law in [&#8230;]<\/p>\n<p><a class=\"btn btn-secondary understrap-read-more-link\" href=\"https:\/\/www.lawants.com\/en\/spain-commercial-code\/\">Read More&#8230;<span class=\"screen-reader-text\"> from Spanish Commercial Code: Commercial Compliance and Contract Law in Spain<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":20470,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[80],"tags":[],"class_list":["post-20468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-formation"],"acf":[],"featured_image_src":"https:\/\/www.lawants.com\/wp-content\/uploads\/2024\/05\/spain-commercial-code-3.jpg","author_info":{"display_name":"Lawants","author_link":"https:\/\/www.lawants.com\/en\/author\/l4wan7s\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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