Published on July 9, 2014
Spain 2 | CMS Guide to Cross-Border Merger Merging companies Spanish companies which can participate in a cross-border merger —Limited liability company ( Sociedad de Responsabilidad Limitada or S.L. / S.R.L. ). —Stock corporation ( Sociedad Anónima or S.A. ). —Limited partnership on stock ( Sociedad Comanditaria por Acciones or S. Com. p. A. ). Rules for other companies or partnerships —No specifc rules apply. Documents to be prepared, responsibility and essential content Common draft terms of merger ∙ Responsibility —The governing bodies o the merging companies. —Cooperation with the management o the other merging company (common drat terms o merger).