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Publications
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Spain Tax Newsletter
The reasoned reports for technological innovation tax credits are binding on the tax authorities
A comprehensive compilation of the main new developments in tax matters in Spain.
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Hospitality & Leisure Law Blog
Countdown for traveler registration by tourism companies: key points and privacy challenges of the regulation
It is expected that, from December 2, Royal Decree 933/2021 will be fully applicable, which obliges lodging and vehicle rental companies, as well as tour operators and digital platforms acting as intermediaries in these activities, to document and…
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Tax Blog
First State and Autonomous Community tax measures to support those affected by the DANA (and others that could be considered)
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these…
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Hospitality & Leisure Law Blog
Parity clauses between hotel reservation platforms and hotel establishments are not “ancillary restraints”
The Court of Justice of the European Union (CJEU) has ruled on price parity clauses in contracts between an important hotel reservation platform and hotel establishments. The CJEU has determined that these clauses must be analyzed under the rules on…
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Labor & Employment Blog
The company can recover the compensation paid for a post-contractual non-compete agreement declared null
When a post-contractual non-compete agreement is declared null because it does not comply with the legally established requirements, the company can, in certain cases, recover the amounts paid to the employee as consideration, because the cause that…
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Garrigues Sustainable Dialogs
CSRD: practical aspects to be borne in mind when preparing the sustainability report
In a new edition of Garrigues Sustainable Dialogs, we covered the most relevant and complex legal and technical aspects that companies should consider when drafting their sustainability report pursuant to the CSRD Directive.
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Labor & Employment Blog
Vade mecum of the main paid leaves in Spain
What kind of leave can employees take? How? When? In this post we present a basic guide to the main paid leaves regulated in the Workers’ Statute. These leaves can be developed, extended or enhanced through the collective bargaining agreement…
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Tax Blog
The DGT concludes that machinery not subject to a license, even if essential for the activity, does not form part of the ICIO tax base
As recalled by the Spanish Directorate General for Taxes (DGT), the Tax on Constructions, Installations and Works (ICIO) does not tax the performance of an industrial or productive activity but rather the realization of an installation, construction…