It is an acknowledged fact that the business world, just like society in general, is in a state of constant change and adaptation, and nowhere is this more true than in the SME. Given its structural features, the SMEs are susceptible to suffering more intensely the consequences of market dynamics and experience considerable difficulties in obtaining the necessary resources to adapt to change.

There are many reasons for selling, buying or carrying out any other corporate finance operation. From the more basic operations, whose rationale is to meet indispensable needs, opportunities, one-off events (avoid a bankruptcy, lack of a successor, availability of cash and possibility of investing in the same industry, etc.), we are moving towards a model in which, for the seller, the buyer and all the other stakeholders, the operation forms part of a well-defined positioning strategy in the domestic or international market, or is intended to diversify, gain access to financing or redeploy financial resources. These strategies and motivations are more consolidated in markets such as the United States but they are also growing strongly in Europe .