The Supreme Court's judgment of 8 October 2020 confirms the administrative liability of Audit Committee members for the inaccuracy or lack of veracity of consolidated annual accounts that have been externally audited
The Spanish Markets and Competition Authority has published a "Guide to competition compliance programmes".
Royal Decree-law 11/2020 amends Art. 41 of Royal Decree-law 8/2020 to include a new third sub-article on the possibility of amending the proposed allocation of profits contained in the 2019 annual accounts.