{"id":965,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=965"},"modified":"2026-10-21T08:52:46","modified_gmt":"2026-10-21T06:52:46","slug":"business-valuation","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/business-valuation\/","title":{"rendered":"Valuation of companies, businesses and shareholdings"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"965\" class=\"elementor elementor-965 elementor-33\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a54ab6 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"4a54ab6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dac4a12 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dac4a12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5c78ebd e-con-full ca-split e-flex e-con e-parent\" data-id=\"5c78ebd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-267421b e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"267421b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c33c79 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"9c33c79\" 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; Business valuation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c08e8f elementor-widget elementor-widget-html\" data-id=\"8c08e8f\" 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-331ce93 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"331ce93\" 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\">Valuation of companies, businesses and shareholdings<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5777333 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5777333\" 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 determine the value of your company, a business or a shareholding using a recognised methodology, verified assumptions and a report that can be defended before shareholders, buyers or the courts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f418268 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"f418268\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9321c39 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"9321c39\" 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-9e68edd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9e68edd\" 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-b9c56ea elementor-widget elementor-widget-html\" data-id=\"b9c56ea\" 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>LSC (arts. 353-355)<\/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-98ee244 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"98ee244\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-3392de1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3392de1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2ccd6b8 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"2ccd6b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-201f40e e-con-full ca-toc e-flex e-con e-parent\" data-id=\"201f40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8b5fce elementor-widget elementor-widget-html\" data-id=\"b8b5fce\" 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-7255e3c e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"7255e3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d96158 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5d96158\" 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-315793c elementor-widget elementor-widget-html\" data-id=\"315793c\" 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>A business valuation is a reasoned, independent estimate of the value of a company, a business or a shareholding at a given date. It is needed in sales and purchases, investor entries, reorganisations, inheritances, shareholder disputes and litigation. The Spanish Companies Act (LSC) requires fair value to be set by an independent expert appointed by the commercial registrar when the company and the withdrawing or excluded shareholder cannot reach agreement (arts. 353 to 355).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18ab01c elementor-widget elementor-widget-html\" data-id=\"18ab01c\" 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-49e4813 elementor-widget elementor-widget-html\" data-id=\"49e4813\" 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>Valuing a company is not a matter of applying a formula. It means estimating what a business is worth at a specific date, for a specific purpose, based on its ability to generate cash, its risk and what the market pays for comparable companies. The result is a <strong>reasoned value range<\/strong>, together with the assumptions that support it, which can be used to negotiate, to make decisions or to substantiate the value before a third party.<\/p><p>At Controlaudit we prepare independent, objective valuations of companies, businesses and business assets. We start from realistic financial projections, which we analyse or develop with the company's management to ensure consistency between the business strategy and the economic scenarios. On that basis we apply the methods most widely recognised in professional practice, with particular emphasis on <strong>discounted cash flow<\/strong>, which we cross-check against <strong>multiples<\/strong> of listed companies and comparable transactions. Where the nature of the business makes it advisable, for example in asset-holding companies or companies with recurring losses, we also use methods based on adjusted net assets.<\/p><p>A valuation is useful if it withstands review by a third party: the buyer, the dissenting shareholder, the authorities or the judge. That is why we document our sources, explain each assumption and present sensitivity analyses showing how the value changes if the key variables change.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-229261e elementor-widget elementor-widget-html\" data-id=\"229261e\" 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>Shareholders buying or selling shares among themselves or reorganising the ownership of a family business.<\/li><li>Companies and shareholders in withdrawal or exclusion processes that need to set the fair value of the shares.<\/li><li>Companies preparing for the entry of an investor, a divestment or the sale of the business.<\/li><li>Groups carrying out mergers, divisions or contributions that need to support the exchange ratio or the value of the contribution.<\/li><li>Families planning succession or dividing an inheritance that includes shares in unlisted companies.<\/li><li>Lawyers and parties to litigation or arbitration in which the value of a company or shareholding is in dispute.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b06979a elementor-widget elementor-widget-html\" data-id=\"b06979a\" 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>There is no single rule governing how to value a company, but several laws require <strong>fair value<\/strong> and the involvement of an <strong>independent expert<\/strong> in specific situations.<\/p><p>On the <strong>withdrawal and exclusion of shareholders<\/strong>, <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544#a353' target='_blank' rel='noopener'>art. 353 of the Spanish Companies Act<\/a> provides that, failing agreement between the company and the shareholder on fair value or on who should value the shares and how, the shares will be valued by an independent expert appointed by the commercial registrar for the company's registered office. If the shares are listed on an official secondary market, the redemption value is the average market price for the last quarter. Under art. 354, the expert may obtain from the company all the information considered useful and must issue the report within a maximum of two months of appointment, serve it through a notary and file a copy with the Companies Register. Art. 355 provides that the expert's fees are borne by the company, with a specific rule for cases of exclusion.<\/p><p>The statutory grounds for withdrawal are set out in art. 346 (for example, replacement or substantial modification of the corporate purpose or extension of the company's term) and art. 348 bis (failure to distribute dividends under the conditions it lays down), among others. The grounds for excluding a shareholder from a private limited company are governed by art. 350.<\/p><p>On the <strong>transfer of shares in a private limited company<\/strong> where the articles of association are silent, if the transfer is for consideration other than a sale or is gratuitous and the parties do not agree on the price, art. 107.2.d) defines fair value as the value determined by an independent expert, <strong>other than the company's auditor<\/strong>, appointed by the directors.<\/p><p>In litigation, the valuation is submitted as an expert report under the Spanish Civil Procedure Act (Ley de Enjuiciamiento Civil) (see <a href='\/en\/services\/expert-evidence\/'>expert evidence<\/a>). If we are the company's auditors, before accepting any valuation we analyse the incompatibilities under the Spanish Audit Act (Law 22\/2015, arts. 14 to 16), and we do not accept engagements that would compromise our independence.<\/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\">Shareholder withdrawal without agreement on value<\/th><td>Arts. 346, 348 bis and 353 LSC<\/td><td>Fair value set by an independent expert appointed by the commercial registrar.<\/td><\/tr><tr><th scope=\"row\">Exclusion of a shareholder from a private limited company<\/th><td>Arts. 350, 353 and 355 LSC<\/td><td>Valuation by an independent expert; the company may deduct the proportional share of the expert's fees from the redemption amount.<\/td><\/tr><tr><th scope=\"row\">Independent expert's report<\/th><td>Art. 354 LSC<\/td><td>Access to the company's information and report within a maximum of two months of appointment, served through a notary.<\/td><\/tr><tr><th scope=\"row\">Transfer of shares in an S.L. that is gratuitous or other than a sale<\/th><td>Art. 107.2.d) LSC<\/td><td>Failing agreement, fair value set by an independent expert other than the company's auditor.<\/td><\/tr><tr><th scope=\"row\">Value disputed in litigation<\/th><td>Arts. 335 et seq. Civil Procedure Act<\/td><td>The valuation is submitted as an expert report and the expert may appear at trial.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4649e90 elementor-widget elementor-widget-html\" data-id=\"4649e90\" 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>Discounted cash flow<\/h3><p>Projection of the business's free cash flows and discounting at a rate that reflects its risk, with terminal value and sensitivity analysis of the key variables.<\/p><\/div><div><h3>Market multiples<\/h3><p>Cross-check against multiples of listed companies and comparable transactions, adjusted for size, sector and liquidity, as the main method or as a cross-check.<\/p><\/div><div><h3>Asset-based methods<\/h3><p>Value of net assets adjusted to the market value of assets and liabilities, suitable for asset-holding companies, holding companies or companies in liquidation.<\/p><\/div><div><h3>Corporate law valuations<\/h3><p>Fair value in shareholder withdrawal or exclusion, share transfers, mergers and divisions (exchange ratio) and contributions to other companies.<\/p><\/div><div><h3>Valuations for family businesses<\/h3><p>Succession planning, division of inheritances and ownership reorganisations, with a value that every family member can understand.<\/p><\/div><div><h3>Valuations for litigation and restructuring<\/h3><p>Defensible valuation reports in court or arbitration proceedings and in restructuring processes or sales of business units.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-472a07f elementor-widget elementor-widget-html\" data-id=\"472a07f\" 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>Purpose and valuation date<\/h3><p>We define why the value is needed, at what date, what is being valued (company, business, shareholding) and who will use the report. Independence review before acceptance.<\/p><\/li><li><b>02<\/b><h3>Historical and business analysis<\/h3><p>Study of the accounts for recent years, normalisation of earnings and interviews with management on the market, customers and competition. Indicative timing: 1 to 2 weeks.<\/p><\/li><li><b>03<\/b><h3>Projections and assumptions<\/h3><p>Review or preparation, together with management, of the financial projections, and testing of their assumptions against sector and market data.<\/p><\/li><li><b>04<\/b><h3>Applying methods and reconciliation<\/h3><p>Calculation using the methods appropriate to the purpose, cross-checking between them and sensitivity analysis to establish a reasoned value range.<\/p><\/li><li><b>05<\/b><h3>Report and defence<\/h3><p>Issue of the valuation report and, if required, presentation to shareholders, buyers, the notary, the registry or the court, and ratification of the report.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-babe124 elementor-widget elementor-widget-html\" data-id=\"babe124\" 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 to five years and, if available, auditor's reports.<\/li><li>Balance sheet and profit and loss account for the current year at the latest possible date.<\/li><li>Budget and business plan, with the assumptions on sales, margins and investment.<\/li><li>Breakdown of financial debt, cash and off-balance-sheet commitments.<\/li><li>Appraisals or market values of property and other significant assets, if any.<\/li><li>Articles of association, shareholders' agreements and agreements on the transfer or valuation of shares.<\/li><li>Information on key customers, significant contracts and workforce structure.<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Valuation report setting out the purpose, date, methods, assumptions, sources and conclusion of value or value range.<\/li><li>Valuation model with sensitivity analysis of the key variables.<\/li><li>Executive summary for shareholders, investors or other interested parties.<\/li><li>Where appropriate, adaptation of the report for use as an expert report and ratification before the court.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae8e46 elementor-widget elementor-widget-html\" data-id=\"9ae8e46\" 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-4608b6f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"4608b6f\" 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-7341\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7341\" 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\">Which valuation method is best?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7341\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7341\"><p>It depends on the business and the purpose. For going concerns that generate cash, discounted cash flow is the benchmark method, cross-checked against market multiples. For asset-holding companies or those with recurring losses, methods based on adjusted net assets are usually more appropriate.<\/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-7342\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7342\" 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 fair value when a shareholder withdraws?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7342\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7342\"><p>It is the value the Spanish Companies Act uses to repay a shareholder who withdraws or is excluded. If the company and the shareholder cannot agree on the value or on who should calculate it, it is set by an independent expert appointed by the commercial registrar for the company&#8217;s registered office (art. 353 LSC).<\/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-7343\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7343\" 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 the Companies Register's independent expert take?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7343\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7343\"><p>Art. 354 of the Spanish Companies Act sets a maximum of two months from appointment for issuing the report, which is served through a notary on the company and the shareholders concerned and filed with the Companies Register.<\/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-7344\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7344\" 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\">Who pays for the expert's valuation when a shareholder withdraws?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7344\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7344\"><p>The company, under art. 355 of the Spanish Companies Act. In cases of exclusion, the company may deduct from the amount to be repaid to the excluded shareholder the portion of the fees proportional to that shareholder&#8217;s interest in the share capital.<\/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-7345\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7345\" 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 the company's auditor value its shares?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7345\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7345\"><p>The law expressly rules this out in certain cases, such as the transfer of shares under art. 107.2.d) of the Spanish Companies Act, which requires an expert other than the auditor. As a general rule, if we are the company&#8217;s auditors, we analyse the incompatibilities under the Spanish Audit Act before accepting the engagement.<\/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-7346\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7346\" 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 a valuation be used for an inheritance or a gift of shares?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7346\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7346\"><p>Yes, as a basis for dividing the estate among the heirs and for succession planning. The tax effects are governed by the applicable tax legislation, so the valuation should be coordinated with the family&#8217;s tax adviser.<\/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-7347\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7347\" 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 I use the valuation in court?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7347\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7347\"><p>Yes. The valuation can be submitted as an expert report with the statement of claim or the defence, in accordance with the Spanish Civil Procedure Act, and the expert can appear at trial to explain it and answer questions from the parties and the court.<\/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\":\"Which valuation method is best?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It depends on the business and the purpose. For going concerns that generate cash, discounted cash flow is the benchmark method, cross-checked against market multiples. For asset-holding companies or those with recurring losses, methods based on adjusted net assets are usually more appropriate.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is fair value when a shareholder withdraws?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is the value the Spanish Companies Act uses to repay a shareholder who withdraws or is excluded. If the company and the shareholder cannot agree on the value or on who should calculate it, it is set by an independent expert appointed by the commercial registrar for the company&#8217;s registered office (art. 353 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How long does the Companies Register's independent expert take?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Art. 354 of the Spanish Companies Act sets a maximum of two months from appointment for issuing the report, which is served through a notary on the company and the shareholders concerned and filed with the Companies Register.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Who pays for the expert's valuation when a shareholder withdraws?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The company, under art. 355 of the Spanish Companies Act. In cases of exclusion, the company may deduct from the amount to be repaid to the excluded shareholder the portion of the fees proportional to that shareholder&#8217;s interest in the share capital.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can the company's auditor value its shares?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The law expressly rules this out in certain cases, such as the transfer of shares under art. 107.2.d) of the Spanish Companies Act, which requires an expert other than the auditor. As a general rule, if we are the company&#8217;s auditors, we analyse the incompatibilities under the Spanish Audit Act before accepting the engagement.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can a valuation be used for an inheritance or a gift of shares?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, as a basis for dividing the estate among the heirs and for succession planning. The tax effects are governed by the applicable tax legislation, so the valuation should be coordinated with the family&#8217;s tax adviser.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can I use the valuation in court?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. The valuation can be submitted as an expert report with the statement of claim or the defence, in accordance with the Spanish Civil Procedure Act, and the expert can appear at trial to explain it and answer questions from the parties and the court.<\\\/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-4a755ee elementor-widget elementor-widget-html\" data-id=\"4a755ee\" 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-2010-10544\" target=\"_blank\" rel=\"noopener\">Spanish Companies Act (consolidated text approved by Royal Legislative Decree 1\/2010) (arts. 107, 346, 348 bis, 350 and 353 to 355)<\/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) (arts. 14 to 16, independence)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323\" target=\"_blank\" rel=\"noopener\">Law 1\/2000 of 7 January, Spanish Civil Procedure Act (Ley de Enjuiciamiento Civil) (arts. 335 et seq.)<\/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-8d11f56 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8d11f56\" 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-5ffc61a e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5ffc61a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ec8f28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"5ec8f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-74932b7 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"74932b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3572681 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"3572681\" 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-fe3ff1f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"fe3ff1f\" 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-c87f44f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"c87f44f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3b74f6e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3b74f6e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8c897b elementor-widget elementor-widget-html\" data-id=\"f8c897b\" 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=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca9168b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ca9168b\" 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\">Financial due diligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cfa84 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b5cfa84\" 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>In-depth analysis in acquisitions, disposals and business restructurings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-872ce14 elementor-widget elementor-widget-html\" data-id=\"872ce14\" 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 due diligence<\/span><span>Tax due diligence<\/span><span>Employment due diligence<\/span><span>Private equity and family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ac069 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"03ac069\" 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-ac03143 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ac03143\" 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-1f0522d elementor-widget elementor-widget-html\" data-id=\"1f0522d\" 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-f6b6db5 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f6b6db5\" 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-cb956a8 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"cb956a8\" 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-c845eaa elementor-widget elementor-widget-html\" data-id=\"c845eaa\" 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-3c98229 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3c98229\" 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-60a357f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"60a357f\" 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-007b939 elementor-widget elementor-widget-html\" data-id=\"007b939\" 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-aa02165 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"aa02165\" 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-f1f3df5 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f1f3df5\" 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-c437536 elementor-widget elementor-widget-html\" data-id=\"c437536\" 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-0dd6ab8 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0dd6ab8\" 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-12f61a9 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12f61a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b39d9c2 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b39d9c2\" 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-298836b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"298836b\" 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 a business valuation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5639dec ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5639dec\" 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-94e1e5d e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"94e1e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d88701 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"8d88701\" 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-8c393cf ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"8c393cf\" 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>Independent business and share valuation for sales and purchases, shareholder withdrawal, inheritances and litigation. Discounted cash flow and multiples.<\/p>\n","protected":false},"author":1,"featured_media":766,"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-965","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>Business valuation in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Independent business and share valuation for sales and purchases, shareholder withdrawal, inheritances and litigation. 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