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Desde la publicación de la Ley de Servicios de Pago (LSP), en noviembre de 2009, se esperaba que tuviera lugar el desarrollo reglamentario de la norma que hiciera más fácil su comprensión, dada la complejidad técnica de la citada Ley. Ese desarrollo ha tenido lugar por medio del Real Decreto 712/2010, de 28 de mayo, publicado en el Boletín Oficial del Estado de 29 de mayo.Forma jurídica de las entidades de Pago
Frente a la Ley, que nada decía, en este tema, el Real Decreto establece que la entidad deberá revestir cualquier forma societaria que tenga la consideración de mercantil, bien por la naturaleza de su objeto, bien por la forma de su constitución [art. 2.a)], cuyo domicilio, administración y dirección efectivos deberán estar en España…