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Corporate law · Canary Islands

Spanish director liability counsel

Directors of Spanish SL companies are personally liable in ways that most international shareholders are not aware of. A missed deadline, an unauthorised related-party transaction, an unattended dissolution cause or a late insolvency filing are enough for a creditor or a bankruptcy administrator to come after personal assets.

ALY Abogados provides preventive and defensive counsel from Las Palmas, combining direct active practice as a court-appointed bankruptcy administrator with corporate law specialisation. Service delivered in English, Spanish, German, French and Italian.

Free initial video call with the principal attorney. Attorney-client privilege applies from the first contact. No engagement commitment.

Why an external board secretary

The non-director secretary (article 109 LSC and articles 245 et seq. of the Commercial Registry Regulation) attends board sessions with voice but no vote, drafts the minutes, certifies resolutions and custodies the minute book. Independence from the directors strengthens documentary traceability and reduces the risk of resolution challenges.

In most Spanish SL companies the role is assumed by the sole director or by one of the board members without specific corporate law training. The consequences appear years later: incomplete minutes, missing telematic-session clause in the articles (article 182 LSC), resolutions challengeable under article 204 LSC, missed annual accounts filing triggering registry closure (article 282 LSC) and joint liability for corporate debts under article 367 LSC.

External secretarial work delivers reinforced corporate compliance, a digital minute book with electronic signature, business judgment rule documentation and preventive defence against an eventual culpable bankruptcy qualification.

Differentiating edge

Active bankruptcy practice

Lázaro Héctor Amable Méndez, founder of the firm, practises as a court-appointed bankruptcy administrator before the Bar Association of Las Palmas (ICALPA, bar number 5.231) and the Bar Association of Santa Cruz de Tenerife (ICATF).

That practice provides insider visibility on how directors end up after a poorly managed board: culpable qualification, personal deficit coverage, multi-year disqualification, seizure of homes and employment income.

That knowledge is applied preventively. The board is structured documentally so that, if insolvency ever materialises, the bankruptcy does not enter the qualification stage. Each minute evidences directors’ diligence. Related-party transactions are approved with proper quorum and motivation. Dissolution causes are detected before the article 365 LSC deadline.

Insider knowledge of how the other side of the table works is what defines a preventive service of quality.

Monthly retainer

Three packages by exposure level

Indicative fees. Definitive amounts in individualised engagement letter under the Spanish Bar Statute and ICALPA guidance.

Bronze package

Annual Corporate Compliance

from €600 /month

IGIC 7% not included

Includes

  • Annual general meeting convocation and minutes
  • Annual accounts filing at the Commercial Registry
  • Digital minute book with electronic signature
  • One quarterly board session with minutes
  • Certifications of resolutions on demand
  • Annual corporate compliance review
  • Basic consultation hotline

Ideal client: Small to medium SL with sole director or non-professionalised board.

Request proposal
Recommended

Silver package

Active Board Secretarial

from €1,500 /month

IGIC 7% not included

Includes

  • Everything in Bronze
  • Attendance at all board sessions (in person or remote)
  • Permanent advisory on fiduciary duties
  • Pre-meeting review of minutes
  • Up to three annual opinions on board operations
  • Related-party transactions and conflicts of interest control
  • Annual corporate governance report
  • Unlimited hotline for all directors

Ideal client: SL with a real board of directors (three or more members), family groups, ZEC companies.

Request proposal

Gold package

Full Board and Director Shield

from €2,500 /month

IGIC 7% not included

Includes

  • Everything in Silver
  • Personalised mapping of each director’s exposure
  • D&O insurance technical review and mediation with insurer
  • Unlimited opinions
  • Preferred defence in liability actions (discount on standard rates)
  • Quarterly board training
  • Early warning of dissolution causes or insolvency

Ideal client: Groups with shareholder conflict, sale-process companies, family holdings, restructuring entities.

Request proposal

Frequently asked questions

Why do directors of Spanish SL companies need specific liability protection?

Spanish Corporate Law (Ley de Sociedades de Capital, LSC) imposes strict personal liability on directors. Under article 367 LSC, directors are jointly liable for company debts incurred after a dissolution event if they fail to call a general meeting within two months. Under the Insolvency Code (TRLC) articles 442-462, a culpable bankruptcy ruling can result in personal coverage of the deficit, two-to-fifteen-year disqualification and loss of all creditor rights in the bankruptcy.

Do I need a board if I am the sole director of my SL?

No. Spanish law allows both sole director and board structures (article 210 LSC). Sole director is common in small SLs with one or two shareholders. A board makes sense when there are multiple shareholders, complex operations or external investors. The service adapts to both structures.

Can you act as our external board secretary if we live outside Spain?

Yes. Article 182 LSC and Royal Decree 2/2021 allow fully telematic board sessions provided the articles of association include the relevant clause. If the clause is missing, we draft and execute the statutory modification as part of the onboarding process. External secretarial work is performed remotely from Las Palmas for clients across the EU, UK and the Americas.

What happens to my personal liability if the company is forced into insolvency proceedings?

If the bankruptcy is qualified as culpable under articles 442-462 TRLC, the court may order the director to cover all or part of the bankruptcy deficit with personal assets, impose a disqualification of two to fifteen years and strip any rights as a creditor. Failure to file for bankruptcy within two months of becoming aware of insolvency (article 5 TRLC) is one of the most common triggers of culpable qualification.

Do your fees include Spanish indirect tax?

No. The quoted amounts are net professional fees. The Canary Islands General Indirect Tax (IGIC) at the standard 7% rate is invoiced separately. ZEC companies and other entities entitled to exemption or zero rate must evidence their status in the engagement letter so that billing is aligned with their tax regime.

How does this service differ from a Spanish tax advisor (gestor)?

Tax advisors and administrative agents (gestores) handle tax filings and registry paperwork. Board secretarial work is legal counsel provided by a licensed Spanish attorney: it drafts minutes with evidentiary value, reviews resolutions for impugnability (article 204 LSC) and represents the director in court when needed. Both services are complementary, not substitutable.

Do you work with companies headquartered outside the Canary Islands?

Yes. The firm represents companies with registered offices anywhere in Spain and international groups with a Spanish subsidiary. Work is performed remotely with occasional travel where required. The principal’s active bankruptcy administrator practice is exercised in Las Palmas and Tenerife, but preventive corporate counsel has no territorial limitation.

How do we start and what if we want to cancel?

The service begins upon signature of the engagement letter under the Spanish Bar Statute (RD 135/2021). Monthly fees are invoiced in advance. Cancellation is free with thirty calendar days written notice. The firm refunds the unused portion and provides the full file at no additional cost. Attorney-client privilege survives termination indefinitely.
Free diagnostic

Thirty minutes to identify real board exposure

Initial video call at no cost with the principal attorney. Review of articles of association, minute template, registry book and D&O policy if applicable. Written summary of findings delivered at the end of the session, with no commitment to engage.

  • No cost, no engagement commitment
  • Attorney-client privilege applies
  • Written summary at session end
  • Response within 24 hours of your request

Lázaro Héctor Amable Méndez · Col. n.º 5.231 ICALPA · Active bankruptcy administrator · ALY Abogados, Hoya del Enamorado 18 Local 1, Las Palmas de Gran Canaria

Tell us about your situation

Company legal form, number of shareholders and main concern.

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Notice. The content of this page is general information about the firm’s practice. It does not constitute legal advice and does not create an attorney-client relationship, which arises exclusively upon execution of an engagement letter. Indicated fees are indicative. ALY Abogados is supervised by the Bar Association of Las Palmas (ICALPA). Disciplinary complaints: icalpa.es.

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