NUEVA LEY DE MODIFICACIONES ESTRUCTURALES DE SOCIEDADES MERCANTILES.

Royal Decree-Law 5/2023 of 28 June repeals Law 3/2009 of 3 April and introduces new regulation in the field of structural modifications such as the transposition of Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132 as regards cross-border transformations, mergers and spin-offs. This article gives an overview of the main changes brought about by this new regulation. [ABSTRACT FROM AUTHOR]