Do the obligations relating to groups of companies apply only to those in which the parent company is Spanish, or also to those cases in which it is a foreign company?

(Article 11)

Article 11 of Law 2/2023 does not specify that the parent entity must be Spanish. On the other hand, the Law establishes, in article 10 b), that "juridical persons who, despite not having their domicile in national territory, develop activities in Spain through branches or agents through provision will be considered included in the previous paragraph of services without a permanent establishment".