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Article

Right of withdrawal due to lack of or insufficient dividend distribution and annual account preparation

25/02/2026

Article taken from the Pérez-Llorca Legal Journal – No. 14 – December 2025

We analyse in this article the legal regime governing the shareholders’ right of withdrawal on the grounds of a lack or insufficiency of dividend distribution, following a recent judgment delivered by the Provincial Court of Barcelona in May of this year, which also addresses other issues of interest, such as the restatement of the annual accounts.

You can read the full article here.