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Jurisdiction(s):
United Kingdom
Key definition
Goods definition

What does Goods mean? In legal practice, goods are tangible, movable items that are bought, sold, supplied or hired under commercial or consumer contracts. Across the UK and Ireland, legislation defines the term: the Sale of Goods Act 1979 (England & Wales and Scotland), the Sale of Goods Act (Northern Ireland) 1979, and in Ireland the Sale of Goods Act 1893 as amended by the 1980 Act. Broadly, goods comprise all personal chattels (in Scotland, all corporeal moveables) other than money and things in action. The statutory definition includes emblements and industrial growing crops, and items attached to or forming part of land...

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Spain: Cross-border Lending, Security, Guarantees and Enforcement Guide for UK Lawyers: Licensing, Tax, Perfection, Intercreditor and Insolvency (2025)

Practice notes
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Loan market and developments

Consumer lending to Spain’s private sector has remained on a steady course overall, reaching €181.46bn in December 2024. This sits close to the long-term average of €187.53bn recorded from March 2007 to December 2024, pointing to a stable yet lively lending environment. This trend reflects a market that remains resilient and active. Strong growth is anticipated in 2025 and 2026, supported by Spain’s broader economic upswing. GDP expanded by 3.2%, helped by a services‑led economy, limited dependence on energy‑intensive activities, and a reviving tourism industry. Credit financial institutions continue to gain ground, especially within Buy Now Pay Later (BNPL) offerings. Spain’s BNPL segment, having grown robustly between 2021 and 2024, is forecast to rise by 11.6% in 2025, reaching US$8.91bn. From January to March 2025, credit extended by financial institutions has been broadly unchanged, while fixed interest rates have edged higher in line with shifting monetary conditions...

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Alberto Mata Rodríguez
Alberto Mata Rodríguez

Alberto Mata Rodríguez is a Partner of CMS Spain and Head of its Banking and Finance Department – where he advises investors and sponsors as well as corporations and financial entities, both domestic and cross-borders, in all kinds of financing transactions (bilateral and syndicated). Among others, his experience has been focused on corporate, acquisition and leverage finance transactions; project finance (energy and infrastructure); and real estate finance.Before joining CMS, Alberto was the Head of Legal Department in Spain and Portugal of Deutsche Pfandbriefbank AG, specialist bank for real estate financing and public investment finance. He previously worked as a senior associate of the Banking and Finance Department of Gómez-Acebo & Pombo Abogados.He has also worked in Washington DC as an extern of the Financial and Fiscal Law Unit of the International Monetary Fund (IMF); collaborated continuously from 2014 to 2020 with the World Bank as a...

Web page updated on 22/05/2026

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