{"id":35562,"date":"2025-12-17T16:34:12","date_gmt":"2025-12-17T15:34:12","guid":{"rendered":"https:\/\/www.pkf-attest.es\/services\/audit-assurance\/audit\/due-diligence\/"},"modified":"2026-07-13T09:55:22","modified_gmt":"2026-07-13T07:55:22","slug":"due-diligence","status":"publish","type":"page","link":"https:\/\/www.pkf-attest.es\/en\/services\/audit-assurance\/audit\/due-diligence\/","title":{"rendered":"Due Diligence"},"content":{"rendered":"
\r\n\t
\r\n\t\t\t\t\t

\r\n\t\t\t\tDue Diligence\t\t\t\r\n\t\t\t<\/h1>\r\n\t\t\t\r\n\r\n\t\t\t\t\t\r\n\t<\/div>\r\n<\/div>\r\n\n\n\n
\n
\n
<\/div>\n\n\n\n
\n
\n

Due diligence for companies<\/h2>\n\n\n\n
<\/div>\n\n\n\n

A comprehensive audit that reflects the true, 360-degree situation of a company.<\/p>\n\n\n\n

At PKF Attest and audit every key element influencing the sale to detect inconsistencies.<\/p>\n\n\n\n

This service is tailored to the specific needs of each merger, sale, or transparency process and covers financial, tax, legal, and labor areas, among others.<\/p>\n\n\n\n

<\/div>\n<\/div><\/div>\n\n\n\n
\n

We prepare due diligence reports with the KPIs<\/strong>, scope, and level of detail you require.<\/h2>\n\n\n\n
<\/div>\n\n\n\n
\n
Start with an Assessment<\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
<\/div>\n\n\n\n
\n
\n
\n
\"Due<\/figure>\n<\/div>\n\n\n

Financial due diligence<\/a><\/p>\n<\/div>\n\n\n\n

\n
\"Due<\/figure>\n<\/div>\n\n\n

Tax due diligence<\/a><\/p>\n<\/div>\n\n\n\n

\n
\"Due<\/figure>\n<\/div>\n\n\n

Legal due diligence<\/a><\/p>\n<\/div>\n\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Labor Due Diligence<\/a><\/p>\n<\/div>\n\n\n\n

\n
\"icono<\/figure>\n<\/div>\n\n\n

ESG Due Diligence<\/a><\/p>\n<\/div>\n\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Operational Due Diligence<\/a><\/p>\n<\/div>\n\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

IT Due Diligence<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n

<\/div>\n\n\n\n
\n
\n

Avoid surprises in purchase, sale, merger, or potential investment processes.<\/h3>\n\n\n\n

The best investment begins with solid due diligence from PKF Attest.<\/h4>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
\n
\r\n
\r\n
\r\n
\r\n \"Fraternidad\r\n <\/div>\r\n
\r\n \"Provincial\r\n <\/div>\r\n
\r\n \"norvento\r\n <\/div>\r\n
\r\n \"ohla\r\n <\/div>\r\n
\r\n \"Clariant\"\r\n <\/div>\r\n
\r\n \"Adif\"\r\n <\/div>\r\n
\r\n \"Madrid\r\n <\/div>\r\n
\r\n \"IMA\"\r\n <\/div>\r\n
\r\n \"Royal\r\n <\/div>\r\n
\r\n \"Biscayan\r\n <\/div>\r\n
\r\n \"Applus\"\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
<\/div>\n\n\n\n
\n
\n

Due Diligence Services<\/strong><\/h2>\n\n\n\n
\n
\n

Financial Due Diligence<\/strong><\/h3>\n\n\n\n

Transparency in key indicators and sensitive KPIs<\/h4>\n\n\n\n
<\/div>\n\n\n\n

We audit the financial situation with the aim of detecting contingencies in relation to the company’s financial data. We conduct an in-depth analysis of the annual accounts, audit reports, capital structure, key KPIs, and main financial indicators such as normalized EBITDA, recurring profitability, debt, and cash flow generation capacity.<\/p>\n\n\n\n

Essential in any M&A transaction, even in large or publicly traded companies.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

\n
\n

Tax Due Diligence<\/strong><\/h3>\n\n\n\n

We detect tax risks, contingencies, hidden liabilities, or risks inherent to the transaction.<\/h4>\n\n\n\n
<\/div>\n\n\n\n

We audit the tax situation and tax obligations with a team of tax specialists, advisors specializing in tax matters, tax experts, and accountants. We review all accounting documentation, returns, record books, and relationships with third parties, identifying tax risks and proposing improvements to minimize legal contingencies.<\/p>\n\n\n\n

Each project provides reliable information backed by professionals with over 20 years of experience in tax consulting.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

<\/div>\n\n\n\n
\n
\n

Legal due diligence<\/strong><\/h3>\n\n\n\n

Understand all the risks. Make confident decisions without legal surprises.<\/h4>\n\n\n\n
<\/div>\n\n\n\n

Our service combines legal expertise and a sector-specific approach to identify legal risks that may affect purchases, sales, or investments. We have experts in corporate law, mergers and acquisitions, and high-level legal advice<\/strong>.<\/p>\n\n\n\n

We conduct customized analyses by sector\u2014real estate, industrial, technology, luxury, and energy\u2014ensuring that the report is tailored to the specific characteristics of the industry. We examine contracts, leases, concessions, as well as industrial and real estate property and criminal risks, providing clear and comprehensive information that supports strategic decisions and prevents risks.<\/p>\n\n\n\n

<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
\n
\n

Labor Due Diligence<\/strong><\/h3>\n\n\n\n

Protect your team and secure your investment in the event of a merger or sale<\/h4>\n\n\n\n
<\/div>\n\n\n\n

A comprehensive audit of the company’s people and organization, particularly relevant in sales, merger, or acquisition processes where the team and conditions may be affected.<\/p>\n\n\n\n

We review contracts, organizational charts, shareholder participation, outsourced services, compensation policies, schedules, and vacations<\/strong>, ensuring internal consistency. We also verify collective bargaining agreements and occupational risk prevention.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

<\/div>\n\n\n\n
\n
\n

Environmental Due Diligence \u2013 ESG<\/strong><\/h3>\n\n\n\n

Environmental Compliance<\/strong>: Protect your business with our environmental compliance services<\/h4>\n\n\n\n

We identify environmental risks and potential regulatory non-compliance, including pollution, environmental liabilities, and reputational risks.<\/p>\n\n\n\n

We verify the facilities on site and assess potentially harmful processes. Once analyzed, we quantify the risks detected in economic terms to facilitate decisions with our ESG team.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

<\/div>\n\n\n\n
\n
\n

Operational Due Diligence<\/strong><\/h3>\n\n\n\n

We analyze the company’s operational reality<\/strong> to identify risks, contingencies, and areas for improvement<\/h4>\n\n\n\n

This analysis takes into account the value chain, the supply chain, the organization, and the resources to turn the information into an actionable plan.<\/p>\n\n\n\n

\n