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Publications
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Portugal: Minimum monthly wage increases in 2025
Decree-Law no. 112/2024, of December 19th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to 870 euros, with effects from January 1st, 2025, onwards.
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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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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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The EU sets out the basis for ESG ratings in finance
A new regulation introduces the requirements to be met by ESG rating providers as well as the regulated financial undertakings using them and seeks to enhance their reliability and comparability.
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Hospitality & Leisure Law Blog
Revisiting the prohibition on tourism rentals by condominium law
The popularity in Spain of vacation rentals has been accompanied by a rise in litigation between the owners of tourist apartments and the condominium law of the buildings where those apartments are located. This litigation, initially concentrated in…
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Tax Blog
Reflections on expert evidence in tax proceedings
In recent rulings related to the deduction for R&D&i in Corporate Income Tax and for Hydrocarbon Tax, the Supreme Court offers important reflections on the value of expert evidence in tax proceedings and on the value of reports issued by…
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The CNMV and the ICAC publish a statement on sustainability reports in the interim before transposition of the CSRD Directive in Spain
They recommend preparing non-financial information statements in line with the new EU rules, without overlooking the Spanish corporate law rules in force
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Tax Blog
The Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
The Supreme Court has confirmed that the reasoned reports are binding on the tax administration both in the classification of the activity and in the quantification of the basis for the deduction for tax years started before 2015. However, the issue…