| | | Miquel Montes Guell Liquidator in 97 companies of Barcelona, Madrid, Guipuzcoa, Valencia, Alicante, A Coruña, Gerona, Asturias | Jaswinder Singh Liquidator in 17 companies of Madrid, Barcelona, Alicante, Murcia, Tarragona | Miguel Angel Gonzalez Garcia Liquidator in 54 companies of Madrid, Sevilla, Barcelona, A Coruña, Pontevedra, S. C. Tenerife, Almeria, Albacete, Alicante, Asturias, Valladolid, Cantabria, Vizcaya, Avila, Guadalajara, Granada, Toledo, Caceres, Cadiz, Leon | Ildefonso Serrano Garcia Liquidator in 28 companies of Alicante, Barcelona, Valencia, Madrid, Sevilla, Illes Balears, Almeria, Zaragoza | | |