Publications
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Hospitality & Leisure Law Blog
Is hotel furniture protected by copyright?
Furniture design can enjoy the same protection as a work of art, even without prior registration. Ensuring the transfer of such copyright is essential in order to avoid legal disputes and safeguard the future use of furniture designed ad hoc.
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Tax Blog
The new waste tax and its numerous questions
Law 7/2022, of 8 April, has incorporated the obligation for all municipalities in Spain to approve a tax or a public non-tax financial contribution that adheres to the principle of “the polluter pays”. Below, we analyze some of the questions raised…
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Tax Blog
The Spanish participation exemption on dividends and capital gains is a “full exemption” for the purposes of the Controlled Foreign Company regime
According to the Directorate General of Taxes, exempt dividends and capital gains obtained by foreign holding companies do not have to be declared in Spain.
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Labor & Employment Blog
Ten possible changes in labor legislation expected by 2025
2025 is set to be a key year for labor relations in Spain, as major reforms that have been in the pipeline in recent times are expected, for example the reduction of the working day or the Interns’ Statute.
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Pillar 2 in Spain: Global Minimum Tax for large groups approved
We review its main characteristics and remind you of the aspects to which you should pay special attention.
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Labor & Employment Blog
Do employees who have appealed their medical discharge have to return to work?
One question that usually arises when employees appeal their medical discharges after a temporary disability process is whether they must return to their job or can wait to receive the corresponding resolution. We will see in this post that the…
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The Spanish Supreme Court declares that it is not possible to increase compensation for unfair dismissal through the courts
It considers that article 56 of the Workers' Statute does not violate the provisions of article 10 of Convention No. 158 of the International Labor Organisation, the two provisions being compatible.
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Hospitality & Leisure Law Blog
Short-term accommodation rental services: how they have to comply with the new register and the digital entry point
Royal Decree 1312/2024 establishes a new registration procedure for short-term leases and creates the single digital entry point (Ventanilla Unica Digital) for Leases. This regulation, which shall apply from 1ST July 2025, seeks to comply with…