{"id":964,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=964"},"modified":"2026-10-21T08:52:47","modified_gmt":"2026-10-21T06:52:47","slug":"due-diligence","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/due-diligence\/","title":{"rendered":"Financial, tax and employment due diligence"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"964\" class=\"elementor elementor-964 elementor-32\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-959cf9f e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"959cf9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dd87c1a e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dd87c1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d9cddc6 e-con-full ca-split e-flex e-con e-parent\" data-id=\"d9cddc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6860463 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"6860463\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34f7ead ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"34f7ead\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/en\/\">Home<\/a> &nbsp;\/&nbsp; <a href=\"\/en\/services\/\">Services<\/a> &nbsp;\/&nbsp; Financial due diligence<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1144553 elementor-widget elementor-widget-html\" data-id=\"1144553\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Decide <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d90f0df ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"d90f0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Financial, tax and employment due diligence<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-486c7b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"486c7b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We analyse the company you are going to buy or invest in, so that you can negotiate the price and the contract with verified data and without surprises after completion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-410be6b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"410be6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d84b3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"25d84b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a proposal \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80ec839 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"80ec839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9380d16 elementor-widget elementor-widget-html\" data-id=\"9380d16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Area<\/small><b>Decide<\/b><\/div><div><small>Coverage<\/small><b>Throughout Spain<\/b><\/div><div><small>Framework<\/small><b>LGT \u00b7 ET \u00b7 LSC<\/b><\/div><div><small>Firm<\/small><b>ROAC no. S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9300a2 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b9300a2\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-11a918d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"11a918d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-41c1da2 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"41c1da2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5543ad2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"5543ad2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4008ae1 elementor-widget elementor-widget-html\" data-id=\"4008ae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"On this page\"><p>On this page<\/p><ul><li><a href=\"#que-es\">What it is<\/a><\/li><li><a href=\"#para-quien\">Who it is for<\/a><\/li><li><a href=\"#marco-legal\">Legal framework<\/a><\/li><li><a href=\"#incluye\">What it includes<\/a><\/li><li><a href=\"#como-trabajamos\">How we work<\/a><\/li><li><a href=\"#documentacion\">Documentation<\/a><\/li><li><a href=\"#preguntas\">Frequently asked questions<\/a><\/li><li><a href=\"#base-legal\">Legal basis<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/en\/contact\/\">Request a proposal \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ff9224 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"3ff9224\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34ba482 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"34ba482\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3338918 elementor-widget elementor-widget-html\" data-id=\"3338918\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">In brief<\/b>Due diligence is an independent review of a company ahead of a sale and purchase, investment or financing transaction. It is not required by law, but it is standard practice for identifying and quantifying risks before signing. It is particularly important in Spain because the acquirer of a business may inherit tax liabilities (art. 42.1.c of the Spanish General Taxation Act, Ley General Tributaria) and employment liabilities (art. 44 of the Spanish Workers' Statute, Estatuto de los Trabajadores).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-691bfac elementor-widget elementor-widget-html\" data-id=\"691bfac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Reviewed by Controlaudit's audit team \u00b7 Firm registered with the ROAC under no. S1604 \u00b7 Updated 13 October 2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-becdcb1 elementor-widget elementor-widget-html\" data-id=\"becdcb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">What it involves<\/h2><p>A <strong>due diligence<\/strong> review is an in-depth analysis of the financial, tax and employment position of a company or business, carried out before a transaction is completed. Its purpose is not to express an opinion on the annual accounts, but to answer the questions an investor asks: what exactly is being bought, what recurring earnings it generates, how much debt and working capital it needs, and what contingencies may surface after completion.<\/p><p>At Controlaudit we support investors and business groups with a practical, decision-focused approach. We work regularly with venture capital and private equity firms, investment funds and family offices, and we bring the financial, tax and employment workstreams together in a single team to provide a comprehensive, consistent view of the transaction. We work on transactions throughout Spain.<\/p><p>Due diligence differs from an <a href='\/en\/services\/annual-accounts-audit\/'>audit of annual accounts<\/a> in its purpose, scope and intended users. An audit is regulated by the Spanish Audit Act (Law 22\/2015) and the International Standards on Auditing as adapted for Spain (NIA-ES), concludes with an opinion on whether the accounts give a true and fair view, and is addressed to the entity itself and to third parties in general. Due diligence is a private engagement whose scope is agreed by the client: it focuses on matters that affect the price and the contract, also uses non-accounting information (budgets, contracts, payroll records, minutes), and its report is delivered only to the party that commissioned it. The two are therefore complementary: audited accounts make the review easier, but do not replace it.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdc2efe elementor-widget elementor-widget-html\" data-id=\"cdc2efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">Who it is for<\/h2><\/div><ul class=\"ca-checks\"><li>Companies and groups about to acquire a company, a business or a business unit.<\/li><li>Venture capital and private equity firms, investment funds and family offices considering taking a stake in a company.<\/li><li>Sellers who want to anticipate what the buyer will find through a vendor due diligence.<\/li><li>Shareholders buying out another shareholder's stake or restructuring the ownership of a family business.<\/li><li>Financial institutions or investors who need to verify a company's information before financing it.<\/li><li>Companies integrating a competitor, supplier or customer that need to understand its contingencies before merging.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7fb8d1 elementor-widget elementor-widget-html\" data-id=\"d7fb8d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Legal framework<\/h2><p>No legislation requires a due diligence review. It is <strong>good practice<\/strong> that protects the buyer and usually shapes the drafting of the sale and purchase agreement: the seller's representations and warranties, retentions or escrow deposits, and price adjustments. Several pieces of legislation explain why it is so important in Spain.<\/p><p>In tax matters, <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a42' target='_blank' rel='noopener'>art. 42.1.c) of the Spanish General Taxation Act (Law 58\/2003)<\/a> makes anyone who succeeds, by any means, to the ownership or operation of businesses or economic activities jointly and severally liable for the previous owner's tax obligations arising from that activity. This liability can be limited if, with the consent of the current owner, the acquirer requests from the tax authorities the certificate of debts provided for in <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a175' target='_blank' rel='noopener'>art. 175.2 of the same Act<\/a>, which must be issued within three months. The rule does not apply to the acquisition of isolated assets that do not allow the activity to continue, nor to acquisitions made within insolvency proceedings.<\/p><p>In employment matters, <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430#a44' target='_blank' rel='noopener'>art. 44 of the Spanish Workers' Statute (Estatuto de los Trabajadores)<\/a> provides that a change in ownership of a company, workplace or autonomous business unit does not in itself terminate employment relationships: the new employer is subrogated to the previous employer's employment and Social Security rights and obligations, and transferor and transferee are jointly and severally liable for three years for employment obligations arising before the transfer that remain unpaid.<\/p><p>Where what is bought is the company's shares, rather than the business, all contingencies remain within the acquired company itself, so the review is equally necessary. Legal matters and the drafting of the agreement are the responsibility of the parties' legal advisers, with whom we coordinate.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Rule<\/th><th>What it means<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Purchase of a business or economic operation<\/th><td>Art. 42.1.c) Law 58\/2003, General Taxation Act<\/td><td>The acquirer may be jointly and severally liable for the previous owner's tax debts arising from the activity.<\/td><\/tr><tr><th scope=\"row\">Limiting the buyer's tax liability<\/th><td>Art. 175.2 Law 58\/2003, General Taxation Act<\/td><td>Certificate of debts requested with the owner's consent; the tax authorities must issue it within three months.<\/td><\/tr><tr><th scope=\"row\">Transfer of a company, workplace or business unit<\/th><td>Art. 44 Workers' Statute (RDLeg 2\/2015)<\/td><td>The new employer is subrogated, and transferor and transferee are jointly and severally liable for three years.<\/td><\/tr><tr><th scope=\"row\">Purchase of shares<\/th><td>Agreement between the parties<\/td><td>Contingencies remain within the company: they are covered through representations, warranties and price adjustments.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a19e4 elementor-widget elementor-widget-html\" data-id=\"e6a19e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">What is included<\/h2><\/div><div class=\"ca-inc\"><div><h3>Financial due diligence<\/h3><p>Quality of earnings (normalised, recurring EBITDA), analysis of working capital and its seasonality, net financial debt and debt-like items, off-balance-sheet commitments and the consistency of projections.<\/p><\/div><div><h3>Tax due diligence<\/h3><p>Review of the main taxes for the years still open to inspection, tax audits and disputes, related-party transactions, tax losses carried forward and tax credits, and the risks of succession to tax liabilities.<\/p><\/div><div><h3>Employment due diligence<\/h3><p>Workforce, contracts and applicable collective agreement, pay and special arrangements, Social Security contributions, disputes and contingencies arising from subrogation under art. 44 of the Workers' Statute.<\/p><\/div><div><h3>Private equity and family offices<\/h3><p>Reviews tailored to the fund's or family office's timetable and investment criteria, focusing on cash generation, net debt and the points that affect the investment case.<\/p><\/div><div><h3>Vendor due diligence<\/h3><p>A review commissioned by the seller to organise the information, anticipate the buyer's findings and defend the price in negotiations.<\/p><\/div><div><h3>Support in negotiation and completion<\/h3><p>Translating findings into price adjustments, completion accounts or locked box mechanisms, and reviewing completion balance sheets, in coordination with the legal advisers.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83d63b5 elementor-widget elementor-widget-html\" data-id=\"83d63b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">How we work<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Scope and confidentiality<\/h3><p>Initial meeting to understand the transaction and agree the areas to be reviewed, materiality and the timetable. Signing of the confidentiality agreement and the engagement letter. Indicative timing: 1 week.<\/p><\/li><li><b>02<\/b><h3>Information request and data room<\/h3><p>We send a prioritised information request list and work on the virtual data room set up by the seller, keeping track of what has been received and what is outstanding.<\/p><\/li><li><b>03<\/b><h3>Analysis and meetings with management<\/h3><p>Financial, tax and employment review, interviews with the target company's management and follow-up of questions and answers. Indicative timing: 3 to 6 weeks depending on size and complexity.<\/p><\/li><li><b>04<\/b><h3>Preliminary findings report<\/h3><p>We present the significant matters ranked by impact, with their estimated effect on the price and the proposed treatment in the agreement.<\/p><\/li><li><b>05<\/b><h3>Final report and completion support<\/h3><p>We issue the final report and, if requested, provide support in the negotiation, review the agreement from a financial standpoint and assist with completion adjustments.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae40b0 elementor-widget elementor-widget-html\" data-id=\"0ae40b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Documentation and deliverables<\/h2><\/div><div class=\"ca-docs\"><div><h3>What we will ask you for<\/h3><ul><li>Annual accounts for the last three years, with auditor's reports if available.<\/li><li>Trial balances and general ledgers for the period analysed and the current year.<\/li><li>Budget, business plan and financial projections with their assumptions.<\/li><li>Breakdown of financial debt, credit facilities, bank guarantees, leases and guarantees given.<\/li><li>Tax returns for the years still open to inspection and correspondence with the tax authorities.<\/li><li>Headcount list, senior management contracts, applicable collective agreement and Social Security contribution documents.<\/li><li>Significant contracts with customers, suppliers and lenders, including change of control clauses.<\/li><li>Minutes of corporate bodies, ongoing litigation and claims received.<\/li><li>Ageing of trade receivables, inventories and payables.<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Due diligence report with an executive summary and findings ranked by significance.<\/li><li>Analysis of normalised EBITDA, working capital and net financial debt, with the related adjustments.<\/li><li>Schedule of tax and employment contingencies with their estimated quantification.<\/li><li>Proposed price adjustments and points to be covered in the agreement (warranties, retentions, conditions).<\/li><li>Presentation of conclusions to the client and its advisers.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f700aa7 elementor-widget elementor-widget-html\" data-id=\"f700aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Frequently asked questions<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11f9dfb ca-faq elementor-widget elementor-widget-accordion\" data-id=\"11f9dfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1881\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1881\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is due diligence mandatory when buying a company?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1881\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1881\"><p>No. No legislation requires it, but it is standard practice in sales and investments. It allows you to understand the risks before signing and to negotiate the price and the contractual warranties with verified data.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1882\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1882\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the difference between due diligence and an audit of accounts?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1882\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1882\"><p>An audit expresses an opinion on whether the annual accounts give a true and fair view, in accordance with the Spanish Audit Act and the NIA-ES. Due diligence does not express that opinion: it focuses on what affects the transaction, such as recurring earnings, net debt, working capital and contingencies, and its report is only for the party that commissions it.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1883\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1883\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How long does a due diligence take?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1883\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1883\"><p>It depends on the size of the company, the number of areas and how quickly the information is provided. A financial review of an SME can be completed in a few weeks; transactions involving several companies or areas take longer. The timetable is set when the scope is defined.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1884\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1884\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is normalised EBITDA?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1884\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1884\"><p>It is operating profit before depreciation and amortisation, adjusted for income and expenses that are non-recurring, unrelated to the business or not at arm&#8217;s length, such as one-off severance payments or shareholder remuneration that differs from market rates. It is the usual basis for setting the price when multiples are applied.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1885\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1885\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">If I buy the shares, do I inherit the company's debts?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1885\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1885\"><p>The company remains the same, so it retains all its debts and contingencies, including tax and employment liabilities. That is why they are reviewed before the purchase and covered in the agreement through representations and warranties, price retentions or adjustments.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1886\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1886\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">And if I only buy the business or a business unit?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1886\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1886\"><p>The buyer may be liable for tax debts arising from the activity (art. 42.1.c of the Spanish General Taxation Act), subject to the statutory exceptions, and is subrogated to the employment relationships (art. 44 of the Spanish Workers&#8217; Statute). The certificate of tax debts under art. 175.2 of the General Taxation Act makes it possible to limit the tax risk.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1887\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1887\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is a data room?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1887\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1887\"><p>It is the data room, usually virtual, where the seller makes the company&#8217;s documentation available to the buyer. It makes it possible to control who has access, record questions and answers, and keep evidence of the information provided, which is relevant to the contractual warranties.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1888\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1888\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Can you carry out the due diligence if you are the target company's auditors?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1888\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1888\"><p>Before accepting any engagement, we analyse potential conflicts of interest and the independence requirements of audit legislation. If there is a conflict, we will tell you and will not accept the engagement.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is due diligence mandatory when buying a company?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. No legislation requires it, but it is standard practice in sales and investments. It allows you to understand the risks before signing and to negotiate the price and the contractual warranties with verified data.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between due diligence and an audit of accounts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>An audit expresses an opinion on whether the annual accounts give a true and fair view, in accordance with the Spanish Audit Act and the NIA-ES. 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The timetable is set when the scope is defined.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is normalised EBITDA?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is operating profit before depreciation and amortisation, adjusted for income and expenses that are non-recurring, unrelated to the business or not at arm&#8217;s length, such as one-off severance payments or shareholder remuneration that differs from market rates. It is the usual basis for setting the price when multiples are applied.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"If I buy the shares, do I inherit the company's debts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The company remains the same, so it retains all its debts and contingencies, including tax and employment liabilities. That is why they are reviewed before the purchase and covered in the agreement through representations and warranties, price retentions or adjustments.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"And if I only buy the business or a business unit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The buyer may be liable for tax debts arising from the activity (art. 42.1.c of the Spanish General Taxation Act), subject to the statutory exceptions, and is subrogated to the employment relationships (art. 44 of the Spanish Workers&#8217; Statute). The certificate of tax debts under art. 175.2 of the General Taxation Act makes it possible to limit the tax risk.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is a data room?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is the data room, usually virtual, where the seller makes the company&#8217;s documentation available to the buyer. It makes it possible to control who has access, record questions and answers, and keep evidence of the information provided, which is relevant to the contractual warranties.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can you carry out the due diligence if you are the target company's auditors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Before accepting any engagement, we analyse potential conflicts of interest and the independence requirements of audit legislation. If there is a conflict, we will tell you and will not accept the engagement.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dae2acc elementor-widget elementor-widget-html\" data-id=\"dae2acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">Legal basis<\/h2><p>Legislation cited on this page, linked to its official text:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\" target=\"_blank\" rel=\"noopener\">Law 58\/2003 of 17 December, Spanish General Taxation Act (Ley General Tributaria) (arts. 42 and 175)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">Royal Legislative Decree 2\/2015, consolidated text of the Spanish Workers' Statute (art. 44)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Spanish Companies Act (consolidated text approved by Royal Legislative Decree 1\/2010)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Spanish Audit Act (Law 22\/2015 of 20 July)<\/a><\/li><\/ul><p class=\"ca-note\">General information updated on 13\/10\/2026. It is not a substitute for an analysis of your specific case.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b1e90 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b3b1e90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Related articles<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/inactive-companies-not-filing-accounts\/\"><small>20\/10\/2026 \u00b7 Distressed companies and corporate transactions<\/small><b>Almost two million inactive companies that do not file accounts: what their directors risk<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/alicante-footwear-viability-restructuring\/\"><small>05\/10\/2026 \u00b7 Distressed companies and corporate transactions<\/small><b>Footwear crisis in Elche and Elda: financial indicators for acting in time<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/auditor-report-capital-increase-debt-conversion\/\"><small>02\/10\/2026 \u00b7 Distressed companies and corporate transactions<\/small><b>Capital increase by offsetting receivables: the auditor&#8217;s report under art. 301 LSC<\/b><span>Read article \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b87f4bc e-con-full ca-sec e-flex e-con e-parent\" data-id=\"b87f4bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-015981e e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"015981e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fa4d4e2 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"fa4d4e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c95f86a ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"c95f86a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Related services<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c63f25 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"2c63f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You may also be interested in<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-def6b6f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"def6b6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3075eb5 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3075eb5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/business-valuation\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ece2da elementor-widget elementor-widget-html\" data-id=\"8ece2da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf2df58 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"cf2df58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Business valuation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d34289 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5d34289\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Independent valuations of companies, businesses and business assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-822ec18 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"822ec18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-bd4215e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bd4215e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/viability-plans\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9311edd elementor-widget elementor-widget-html\" data-id=\"9311edd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54321b8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"54321b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Viability plans<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a3ccc7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4a3ccc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assessment of business plans and analysis of economic and financial viability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-285296c elementor-widget elementor-widget-html\" data-id=\"285296c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Financial restructuring<\/span><span>Business plans<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0219567 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0219567\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-6d6c487 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6d6c487\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/corporate-strategy\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7aebb3f elementor-widget elementor-widget-html\" data-id=\"7aebb3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1d7edc ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a1d7edc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Corporate strategy and control<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3218031 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3218031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Advisory services for strategic planning, with a tailored approach.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2baba elementor-widget elementor-widget-html\" data-id=\"1d2baba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Financial and strategic advisory<\/span><span>Implementation of internal control<\/span><span>Procedure manuals<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba2faf ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3ba2faf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fa41f4 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"1fa41f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1a950cb e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1a950cb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61f9b60 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"61f9b60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Request your proposal for financial due diligence<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a07d74d ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"a07d74d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tell us about your situation and one of the firm&#8217;s auditors will contact you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ecaa8db e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"ecaa8db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84793c7 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"84793c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a proposal \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65f012f ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"65f012f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Financial, tax and employment due diligence for company acquisitions, private equity and family offices. Findings, net debt and price adjustments.<\/p>\n","protected":false},"author":1,"featured_media":760,"parent":936,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-964","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Financial due diligence in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Financial, tax and employment due diligence for company acquisitions, private equity and family offices. 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