Advising a French fashion giant to restructure all its companies in Spain, through a simplified merger-absorption with extinction of the absorbed companies and the transfer of their corporate assets to the absorbing company, which receives by universal succession all the rights and obligations of the other companies. The simplified merger makes it possible to dispense with certain documentary requirements, such as the preparation of a detailed merger project, the mandatory approval of the merger by the general meetings of the absorbed companies or the need for a report from independent experts on the merger project. As it is a merger between an absorbing company that already owns all or a significant part of the share capital of the absorbed companies, it is not necessary to carry out a capital increase, which simplifies the process. In this case, our work was carried out in 4 stages: • Preliminary stage: collection and analysis of information and documents on the companies involved. • Preparatory stage: obtaining and drafting the necessary documents for the approval of the merger, among others, the Common Merger Project. • Decision-making stage: making available and communicating information relating to the merger to the workers' representatives and, where appropriate, to the workers. Drafting of the minutes and certificates of the companies participating in the merger. Carrying out the procedures for publishing the merger agreement. • Enforcement stage: signing the deed of merger before a Spanish notary and registering the deed in the Spanish Mercantile Registry. Attorney Elodie LE GOFF has extensive experience in innovative and strategic solutions for companies in special and crisis situations.