Uría Menéndez publishes practical guide to Spain’s corporate restructuring framework
October 19, 2026 
Uría Menéndez has published The Spanish Restructuring Handbook, an English-language guide to the legal framework for corporate restructuring in Spain, with particular focus on pre-insolvency tools and the restructuring plans introduced by the 2022 reform of Spanish insolvency law.
Led by Carlos de Cárdenas and coordinated by Javier Yáñez, Luis Jiménez and Antonio Alexandre Marín, the guide examines the key legal, financial and strategic issues facing companies, creditors and advisers dealing with financial difficulty.
Across four chapters, the guide covers the Spanish pre-insolvency framework, the stages of financial distress and insolvency, the formal notification of the commencement of negotiations with creditors, and the legal framework governing restructuring plans. On the latter, it examines the formation of creditor classes, the majorities required for approval, court confirmation, mechanisms for challenging restructuring plans, and the specific features of cross-border restructurings.
The guide also draws on case law and judicial practice developed since the reform took effect, offering practical insight into how the new restructuring tools operate in practice.
Aimed at companies, financial institutions, investors and international advisers, the handbook is designed to help readers understand the Spanish restructuring framework and the opportunities it offers to address financial difficulties early, preserve enterprise value and support business continuity.