Glossary entry (derived from question below)
Spanish term or phrase:
sociedad vehicular
English translation:
Special purpose acquisition company
Spanish term
Spain
Geology and environment specialist, PhD
Native in: English 
Works in: Spanish to English, Catalan to English, English
sociedad vehicular
La XXXX autorizó la operación de concentración por la que XXXX, XXXX, XXXX y XXXX adquieren el control conjunto de XXXX, mediante la sociedad vehicular XXXX.
Proposed translations
Spain
Adding value through business experience
Native in: Spanish
Works in: English to Spanish, Spanish to English, Spanish, and 1 more.
Special purpose acquisition company
Australia
13 Years NAATI Translator.
Native in: English
Works in: French to English, Spanish to English
Leading party/Lead party/Controlling party, etc
United States
An economic geek with social skills
Native in: French
Works in: English to French, French to English, Spanish to English, and 1 more.
special business acquisition purpose vehicle
The special purpose characterizes a company called vehicle (SPV)
https://www.investopedia.com/terms/s/spv.asp
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
conduit entity (company or partnership)
As a company can be a member of a partnership in countries like Spain, the UK and the USA, the sociedad might well be a partnership - congrats to all those sharp-eyed accountants who had picked up on that one....
IATE: es sociedad vehicular Consilium en conduit company Consilium conduit
Conduit Acquisition Transaction means any offer or proposal by any Person concerning any (i) merger, consolidation, other business combination, restructuring, recapitalization, exchange, reclassification or any other transaction.
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