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Inicio / Topicality / News and Articles / Manuela Serrano: four years of insolvency reform and the challenge of the Second Insolvency Directive
Areas of Practice :
Insolvency and bankruptcy
24.09.2026

Manuela Serrano: four years of insolvency reform and the challenge of the Second Insolvency Directive

Manuela Serrano, partner and head of the Restructuring and Insolvency practice at Toda & Nel-lo and president of ASPAC, the Spanish association of insolvency practitioners, has reviewed the Spanish Insolvency Act reform on its fourth anniversary in elEconomista and Cinco Días, as well as the challenges posed by the transposition of Directive (EU) 2026/799

In an interview published in the Iuris&lex section of elEconomista, Serrano highlights restructuring plans as one of the most significant advances of the 2022 reform, while warning that many companies still turn to pre-insolvency mechanisms too late. She also points out that excessively lengthy liquidations destroy value and argues that access to the role of insolvency administrator should require a specific degree in law or economics, in addition to passing an aptitude test.

In her opinion piece in Cinco Días, the head of the Restructuring and Insolvency practice identifies the shortcomings that practice has revealed, such as the chaining of restructuring plans without proven viability, limited professional oversight in no-asset insolvency proceedings and the deficiencies of the special procedure for micro-enterprises. She also calls for the approval of the Statute of Insolvency Administrators and for progress towards a single, unified insolvency practitioner role.

Both pieces agree that the experience gained since 2022 should guide the transposition of the Second Insolvency Directive, due by 22 January 2029, with a technical and realistic approach that corrects shortcomings and strengthens legal certainty.

Interview | El Economista | Buen Gobierno, Iuris & lex y RSC – “La experiencia de la reforma debe servir para abordar la transposición de la Segunda Directiva de Insolvencia”  (págs. 52-54)

Tribune | Cinco Días – Cuatro años de Ley Concursal y una reforma que aún busca completar su promesa

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