{"id":7072,"date":"2021-04-26T16:43:00","date_gmt":"2021-04-26T14:43:00","guid":{"rendered":"https:\/\/merac.es\/?p=7072"},"modified":"2021-04-26T16:43:00","modified_gmt":"2021-04-26T14:43:00","slug":"novedades-ley-sociedades-capital-ley-5-2021","status":"publish","type":"post","link":"https:\/\/merac.es\/en\/novedades-ley-sociedades-capital-ley-5-2021\/","title":{"rendered":"Novelties introduced in the Capital Companies Act by Law 5\/2021 of 12 April."},"content":{"rendered":"<p>The <strong>13 April last<\/strong> Law 5\/2021 of 12 April was published, amending the revised text of the Capital Companies Act, approved by Royal Legislative Decree 1\/2010 of 2 July, and other financial regulations, with regard to the promotion of long-term shareholder involvement in listed companies.<strong>\u00a0<\/strong> <\/p>\n\n\n\n<p>As the aforementioned title of the Law indicates, it introduces a series of <strong>developments in corporate matters<\/strong>In addition, there are a number of other changes, which are discussed below:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-celebraci-n-de-juntas-exclusivamente-telem-ticas\">1. Holding of Meetings exclusively by telematic means:<\/h2>\n\n\n\n<p>A new article is included in the Capital Companies Act, specifically, Article 182 bis, which allows for the <strong>holding of General Meetings exclusively by telematic means for all capital companies,<\/strong> including listed companies.<\/p>\n\n\n\n<p>The possibility of including this form of holding will require the corresponding amendment of the company's Articles of Association, with a reinforced majority of two thirds of the share capital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-refuerzo-del-deber-de-diligencia-de-los-administradores\">2. Reinforcement of the duty of care of directors:<\/h2>\n\n\n\n<p>The duty of diligence of directors is reinforced, who must <strong>they must subordinate their own interests to the interests of the company. <\/strong>(article 225.1 LSC).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-inscripci-n-del-aumento-de-capital-con-car-cter-simult-neo-a-la-ejecuci-n-del-mismo\">3. Registration of the capital increase simultaneously with the implementation thereof:<\/h2>\n\n\n\n<p>Section 2 of article 315 LSC is eliminated, meaning that the resolution to increase share capital and its implementation must be registered simultaneously, eliminating the possibility of registering the resolution to increase share capital with the Companies Register prior to its implementation, in the case of the circumstances envisaged in the aforementioned article.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-prohibici-n-de-nombramiento-de-consejeros-personas-jur-dicas-en-sociedades-cotizadas\">4. Prohibition on the appointment of legal persons as directors of listed companies:<\/h2>\n\n\n\n<p>The appointment of legal persons as directors of listed companies is prohibited in order to ensure greater transparency, in accordance with the requirements of good corporate governance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-derecho-a-conocer-la-identidad-de-los-accionistas-y-beneficiarios-ltimos-de-las-sociedades-cotizadas\">5. The right to know the identity of the shareholders and ultimate beneficiaries of listed companies:<\/h2>\n\n\n\n<p>It regulates the right of listed companies to <strong>know the identity of its shareholders<\/strong>The purpose of the shareholders is to communicate directly with each other in order to facilitate the exercise of their rights and their involvement in the company (article 497 of the LSC).<\/p>\n\n\n\n<p>Also, in line with the above, it introduces a <strong>new Article 497a<\/strong> under which, if the <strong>shareholder is an intermediary company<\/strong>the right to know the shareholders <strong>shall comprise<\/strong>also, the <strong>right to know the identity of the ultimate beneficiaries <\/strong>of such intermediary companies.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-acciones-de-lealtad-con-voto-adicional\">6. Loyalty shares with additional vote:<\/h2>\n\n\n\n<p><strong>So-called \"loyalty shares\" with additional vote introduced<\/strong>The Commission has also adopted a new regulation, allowing listed companies to provide for them in their articles of association.<\/p>\n\n\n\n<p>In this way,&nbsp;<strong>the articles of association are allowed to grant additional voting rights to shares that have been held continuously for a period of at least two years.<\/strong>.<\/p>\n\n\n\n<p>In order to be included, it shall be <strong>necessary to amend the articles of association<\/strong> with the affirmative vote at a meeting of at least (i) 60% of the capital present in person or by proxy, if attended by shareholders representing 50% or more of the total subscribed voting capital, and (ii) 75% of the capital present in person or by proxy, if attended by shareholders representing 25% or more of the capital but not exceeding 50%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-derecho-de-suscripci-n-preferente\">7. Pre-emptive subscription rights:<\/h2>\n\n\n\n<ul><li><strong>Deadline:<\/strong> In the <strong>listed companies<\/strong> the deadline for exercising the pre-emptive subscription right is reduced from fifteen to <strong>fourteen days<\/strong> (article 503 LSC).<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li><strong>Streamlining capital increase processes<\/strong>In the case of listed companies, the resolution to increase the capital may be entered in the Commercial Register prior to its execution, unless the possibility of incomplete subscription has been excluded.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li><strong>Incomplete subscription:<\/strong> on the other hand, it is included that, unless the agreement states otherwise, the <strong>increase of capital shall be effective, even if the subscription is incomplete<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li><strong>Exclusion of subscription rights:<\/strong> In order to be able to exclude pre-emptive subscription rights in connection with capital increases <strong>shall require an expert report<\/strong> independent <strong>provided that<\/strong>: (i) the <strong>emission is<\/strong> by <strong>amount exceeding 20% of the capital<\/strong>or (ii) the 20% threshold is not reached, but the <strong>issue price is lower than fair value <\/strong>(quoted value and up to 10% less).<\/li><\/ul>\n\n\n\n<p>The issue of convertible bonds shall not require an independent expert's report when it does not reach 20% of the capital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-r-gimen-especial-de-operaciones-vinculadas\">8. Special regime for related-party transactions:<\/h2>\n\n\n\n<p id=\"h-se-introduce-un-nuevo-cap-tulo-vii-bis-en-el-titulo-xiv-relativo-a-las-operaciones-vinculadas-de-sociedades-cotizadas\">In terms of taxation, certain changes are also introduced:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-nuevo-capitulo-de-operaciones-vinculadas-de-cotizadas\">a) New chapter on related party transactions of listed companies:<\/h3>\n\n\n\n<p id=\"h-se-introduce-un-nuevo-cap-tulo-vii-bis-en-el-titulo-xiv-relativo-a-las-operaciones-vinculadas-de-sociedades-cotizadas\">A <strong>new Chapter VIIa in Title XIV<\/strong> concerning the <strong>related-party transactions of listed companies:<\/strong><\/p>\n\n\n\n<p>The following are considered <strong>related transactions<\/strong> the <strong>carried out by the company or its subsidiaries<\/strong> <strong>with<\/strong>:<\/p>\n\n\n\n<ul><li>Councillors.<\/li><li>Shareholders holding 10% or more of the voting rights. <\/li><li>Represented on the Board of Directors.<\/li><li>Any other persons who are to be considered related parties under IAS1 .<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>The following are not considered to be related party transactions<\/strong>:<\/p>\n\n\n\n<ul><li>Those between the company and its wholly-owned subsidiaries <\/li><li>Approval of the contracts of executive directors and senior management.<\/li><li>Those concluded by credit institutions on the basis of measures designed to safeguard their stability, adopted by the competent authority responsible for prudential supervision within the meaning of European Union law.<\/li><li>Those entered into by a company with its subsidiaries or investees, provided that no other party related to the company has an interest in such subsidiaries or investees.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Approval:<\/strong> The <strong>competence<\/strong> to approve related-party transactions shall be the responsibility of the <strong>general meeting when its amount is equal to or greater than 10% of the assets<\/strong>and, by <strong>board of directors in all other cases<\/strong>which may not delegate it, except in the case of (a) intra-group transactions carried out in the ordinary course of business and on an arm's length basis, or (b) standardised contracts applied en masse to a large number of customers and the amount of which does not exceed 0,5% of net turnover.<\/p>\n\n\n\n<p>The <strong>approval<\/strong> by the board or by the council of a related party transaction shall be <strong>subject of a prior report by the audit committee<\/strong>. In its report, the committee shall assess whether the transaction is fair and reasonable from the point of view of the company and, where appropriate, of the shareholders other than the related party, and shall give an account of the assumptions on which the assessment is based and the methods used. The directors concerned may not participate in the preparation of the report.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-b-operaciones-intragrupo-para-las-sociedades-de-capital\">b) Intra-group transactions for capital companies<\/h3>\n\n\n\n<p>It also <strong>includes a new Article 231a on intra-group transactions applicable to all capital companies<\/strong>:<\/p>\n\n\n\n<p><strong>Approval:<\/strong> The approval of the <strong>transactions entered into by the company<\/strong> with its <strong>parent company or other group companies<\/strong> subject to <strong>conflict of interest<\/strong> shall be the responsibility of the <strong>general meeting when the business or transaction in question consists of<\/strong>, <strong>by its very nature<\/strong>is legally <strong>reserved to the competence of this body<\/strong> and, in any case, when the <strong>amount or value of the transaction <\/strong>or the total amount of the set of operations envisaged in a framework agreement or contract <strong>is more than 10 % of the company's total assets<\/strong>.<\/p>\n\n\n\n<p>The <strong>other operations<\/strong> entered into by the company with its parent company or other companies in the group subject to conflict of interest <strong>will correspond to<\/strong> at <strong>administrative body<\/strong>which <strong>may delegate it <\/strong>in the case of<strong> transactions entered into in the ordinary course of business.<\/strong><\/p>\n\n\n\n<p><strong>Persons related to the administrators<\/strong>: se <strong>broadens<\/strong> on <strong>spectrum of persons linked to administrators<\/strong>including:<\/p>\n\n\n\n<ul><li>The <strong>companies <\/strong>or entities in which the administrator <strong>owns directly or indirectly<\/strong>even through an intermediary, a <strong>participation that gives it significant influence<\/strong> or holds a position on the board of directors or in senior management of that company or its parent company.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>For this purpose, the following shall apply <strong>presumed to confer significant influence<\/strong> any <strong>10% or more of the share capital<\/strong> or voting rights or by virtue of which it has been able to obtain, de jure or de facto, a representation on the company's administrative body.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>The <strong>shareholders represented by the director on the management body<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-entrada-en-vigor-de-la-nueva-normativa\">Entry into force of the new regulations:<\/h2>\n\n\n\n<p>The law <strong>shall enter into force 20 days after its publication in the BOE.<\/strong>i.e. on 3 May 2021, <strong>with a few exceptions<\/strong>Among them, we can highlight the following:<\/p>\n\n\n\n<ul><li>The new <strong>related-party transactions regime<\/strong> shall enter into force on <strong>two months after the entry into force of the Law<\/strong>.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>The requirement that <strong>the directors of listed companies are natural persons<\/strong> which shall be applicable to the <strong>appointments and renewals carried out from the month following publication of the Law in the BOE<\/strong>.<\/li><\/ul>","protected":false},"excerpt":{"rendered":"<p>La Ley 5\/2021 introduce una serie de novedades en la LSC, algunas aplicables a todas las Sociedades y otras espec\u00edficas para Sociedades Cotizadas.<\/p>","protected":false},"author":6,"featured_media":7074,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,16],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Novedades introducidas en la Ley de Sociedades de Capital por la Ley 5\/2021, de 12 de abril. | MERAC Legal &amp; Tax Lawyers<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/merac.es\/en\/novedades-ley-sociedades-capital-ley-5-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novedades introducidas en la Ley de Sociedades de Capital por la Ley 5\/2021, de 12 de abril. | MERAC Legal &amp; Tax Lawyers\" \/>\n<meta property=\"og:description\" content=\"La Ley 5\/2021 introduce una serie de novedades en la LSC, algunas aplicables a todas las Sociedades y otras espec\u00edficas para Sociedades Cotizadas.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/merac.es\/en\/novedades-ley-sociedades-capital-ley-5-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"MERAC Legal &amp; Tax Lawyers\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-26T14:43:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/merac.es\/wp-content\/uploads\/2021\/04\/MERAC-modificacion-sociedades-cotizadas-ley5-2021.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/merac.es\/novedades-ley-sociedades-capital-ley-5-2021\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/merac.es\/novedades-ley-sociedades-capital-ley-5-2021\/\"},\"author\":{\"name\":\"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil\",\"@id\":\"https:\/\/merac.es\/#\/schema\/person\/323a7e8aff0701320da9bbf00ab24ed2\"},\"headline\":\"Novedades introducidas en la Ley de Sociedades de Capital por la Ley 5\/2021, de 12 de abril.\",\"datePublished\":\"2021-04-26T14:43:00+00:00\",\"dateModified\":\"2021-04-26T14:43:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/merac.es\/novedades-ley-sociedades-capital-ley-5-2021\/\"},\"wordCount\":1537,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/merac.es\/#organization\"},\"articleSection\":[\"Mercantil\",\"Noticias\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/merac.es\/novedades-ley-sociedades-capital-ley-5-2021\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/merac.es\/novedades-ley-sociedades-capital-ley-5-2021\/\",\"url\":\"https:\/\/merac.es\/novedades-ley-sociedades-capital-ley-5-2021\/\",\"name\":\"Novedades introducidas en la Ley de Sociedades de Capital por la Ley 5\/2021, de 12 de abril. | MERAC Legal &amp; 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Breve biograf\u00eda profesional: Mercedes Nieto es Abogada y Economista y socia del Departamento Mercantil e Inmobiliario de MERAC LEGAL & TAX LAWYERS. Comienza su carrera profesional en el Departamento Mercantil de Garrigues y posteriormente se traslada a Qatar, para trabajar en una empresa constructora, hasta su incorporaci\u00f3n al Departamento de Mercantil de KPMG Abogados. En 2018, se une a una firma de abogados en Marbella como responsable del departamento mercantil, hasta su incorporaci\u00f3n como Socia a MERAC LEGAL & TAX LAWYERS. Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha participado en operaciones de M&A e Inmobiliarias en sectores de todo tipo, habiendo sido reconocida por su labor de abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, siendo en 2020 galardonada con el premio a mejor abogada en dicha \u00e1rea, y nominada en los a\u00f1os 2021, 2022, 2023 y 2024. Formaci\u00f3n acad\u00e9mica: licenciada en Derecho y Administraci\u00f3n y Direcci\u00f3n de Empresas. Master Executive Derecho Empresarial. Experiencia destacada: Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha intervenido activamente en la realizaci\u00f3n de numerosas operaciones de reestructuraci\u00f3n empresarial y acuerdos de inversi\u00f3n, tanto a nivel nacional como internacional (i.e. fusiones, escisiones, segregaciones, cesi\u00f3n de activos). Ha participado, asimismo, en operaciones de primer nivel de adquisici\u00f3n de sociedades y en numerosos procesos de due diligence sobre sociedades de diversos sectores de actividad. De la misma forma, desarrolla su labor profesional tambi\u00e9n en otras \u00e1reas del Derecho con incidencia directa e indirecta en la empresa (Derecho Civil; Inmobiliario; Derecho de la Propiedad Intelectual, Industrial y Marcas; Negociaci\u00f3n extrajudicial; Procesal y Concursal Premios, certificaciones o asociaciones: Galardonada con el precio a la mejor abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, en la edici\u00f3n de 2020 y nominada en esa misma categor\u00eda en los a\u00f1os 2021, 2022, 2023 y 2024.\",\"sameAs\":[\"https:\/\/www.linkedin.com\/\"],\"url\":\"https:\/\/merac.es\/en\/author\/mercedes-nieto\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Novedades introducidas en la Ley de Sociedades de Capital por la Ley 5\/2021, de 12 de abril. | MERAC Legal &amp; Tax Lawyers","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/merac.es\/en\/novedades-ley-sociedades-capital-ley-5-2021\/","og_locale":"en_GB","og_type":"article","og_title":"Novedades introducidas en la Ley de Sociedades de Capital por la Ley 5\/2021, de 12 de abril. | MERAC Legal &amp; 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Tax Lawyers","url":"https:\/\/merac.es\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/merac.es\/#\/schema\/logo\/image\/","url":"https:\/\/merac.es\/wp-content\/uploads\/2022\/03\/merac-logo-v2.svg","contentUrl":"https:\/\/merac.es\/wp-content\/uploads\/2022\/03\/merac-logo-v2.svg","width":451.5,"height":315.1,"caption":"MERAC Legal &amp; Tax Lawyers"},"image":{"@id":"https:\/\/merac.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/merac.es\/#\/schema\/person\/323a7e8aff0701320da9bbf00ab24ed2","name":"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/merac.es\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/70cb29f95915db6f5c559db3256f401d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/70cb29f95915db6f5c559db3256f401d?s=96&d=mm&r=g","caption":"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil"},"description":"Nombre completo y especialidad: Mercedes Nieto Guindo- Abogada especializada en Derecho Mercantil. Breve biograf\u00eda profesional: Mercedes Nieto es Abogada y Economista y socia del Departamento Mercantil e Inmobiliario de MERAC LEGAL & TAX LAWYERS. Comienza su carrera profesional en el Departamento Mercantil de Garrigues y posteriormente se traslada a Qatar, para trabajar en una empresa constructora, hasta su incorporaci\u00f3n al Departamento de Mercantil de KPMG Abogados. En 2018, se une a una firma de abogados en Marbella como responsable del departamento mercantil, hasta su incorporaci\u00f3n como Socia a MERAC LEGAL & TAX LAWYERS. Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha participado en operaciones de M&A e Inmobiliarias en sectores de todo tipo, habiendo sido reconocida por su labor de abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, siendo en 2020 galardonada con el premio a mejor abogada en dicha \u00e1rea, y nominada en los a\u00f1os 2021, 2022, 2023 y 2024. Formaci\u00f3n acad\u00e9mica: licenciada en Derecho y Administraci\u00f3n y Direcci\u00f3n de Empresas. Master Executive Derecho Empresarial. Experiencia destacada: Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha intervenido activamente en la realizaci\u00f3n de numerosas operaciones de reestructuraci\u00f3n empresarial y acuerdos de inversi\u00f3n, tanto a nivel nacional como internacional (i.e. fusiones, escisiones, segregaciones, cesi\u00f3n de activos). Ha participado, asimismo, en operaciones de primer nivel de adquisici\u00f3n de sociedades y en numerosos procesos de due diligence sobre sociedades de diversos sectores de actividad. De la misma forma, desarrolla su labor profesional tambi\u00e9n en otras \u00e1reas del Derecho con incidencia directa e indirecta en la empresa (Derecho Civil; Inmobiliario; Derecho de la Propiedad Intelectual, Industrial y Marcas; Negociaci\u00f3n extrajudicial; Procesal y Concursal Premios, certificaciones o asociaciones: Galardonada con el precio a la mejor abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, en la edici\u00f3n de 2020 y nominada en esa misma categor\u00eda en los a\u00f1os 2021, 2022, 2023 y 2024.","sameAs":["https:\/\/www.linkedin.com\/"],"url":"https:\/\/merac.es\/en\/author\/mercedes-nieto\/"}]}},"_links":{"self":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts\/7072"}],"collection":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/comments?post=7072"}],"version-history":[{"count":0,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts\/7072\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/media\/7074"}],"wp:attachment":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/media?parent=7072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/categories?post=7072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/tags?post=7072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}