SPECIAL-SITUATION DILIGENCE
Tax & Legal Workstreams
Certain historic Spanish corporate-tax filings and related assessments are disputed. An AEAT preventive attachment remains recorded against the underlying property; its enforcement status and possible cancellation in connection with a voluntary sale are under professional review.
Investor treatment
The due-diligence process and transaction documentation must identify outstanding liabilities, registered charges, tax and administrative proceedings, possession issues and any arrangements required for settlement or cancellation at completion.
No statement on this page constitutes Spanish legal or tax advice.