Mercantil
Legal Cybersecurity: New Obligations and Liabilities for 2026
Discover the new cybersecurity legal obligations for 2026. Learn how the CRA and NIS2 Directives affect your company's liability and management.
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Profile
Samuel Navarro is a partner at Navarro Tax & Legal. He advises companies and business-owning families on corporate and M&A matters, as well as decisions with accounting, tax and governance implications. In the content he signs, he distinguishes general information from advice that depends on the facts of each case.
Areas of work
M&A and family business
Articles by Samuel
Professional analysis published by Samuel Navarro on the NRRO blog.
Corporativo
Business Cybersecurity: CRA, NIS2, GDPR and the AI Act
A practical map separating the scope, dates and responsibilities of the CRA, NIS2, GDPR and AI Act instead of applying every duty to every business.
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Shareholder Conflicts: Strategies for Prevention and Resolution
Discover how to prevent and resolve disputes between business partners. Learn about shareholders' agreements, deadlock clauses, and strategies to ensure corporate continuity.
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2026 Fiscal Updates: Key Challenges for Family Businesses
Discover the key fiscal updates for family businesses in 2026. Learn about new requirements, the Financing Law, and how to protect your family legacy effectively.
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Legal Readiness for an Identified Company Sale
What to review once a transaction or counterparty is identified: corporate records, contracts, permits, contingencies and the data room.
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What an M&A Letter of Intent Does — and Does Not — Bind
A practical guide to separating indicative deal terms from binding clauses before due diligence starts.
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M&A Due Diligence: Five Mistakes That Distort the Review
How to avoid generic scope, untraceable data, unprioritised findings and conclusions that never reach the contract.
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Holding familiar: estructura, ventajas fiscales y claves
Analizamos qué es una holding familiar, sus ventajas fiscales, requisitos de sustancia y cuándo conviene estructurarla.
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Family Business Shareholders’ Agreements: Clauses and Limits
How to coordinate a shareholders’ agreement, articles of association and family protocol for governance, transfers, exits and succession.
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Incorporating a Company in Spain: SL or SA?
An updated comparison of capital, transfers, governance and incorporation steps for an SL and an SA in Spain.
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