Featured publications
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Spain Tax NewsletterThe 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 BlogCountdown 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 BlogFirst 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 BlogParity 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 BlogThe 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 DialogsCSRD: 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 BlogVade 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 BlogThe 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…
Publications
Regulatory framework of the new rules for electronic service on companies and individuals
Decree-Law no. 91/2024 of November 22 was published. This new legislation from the Portuguese government establishes the regulatory framework of the technological solutions that will enable the implementation of electronic court service on companies…
Spain: The Supreme Court declares that a prior hearing is necessary in disciplinary dismissals
The Court considers that this is an obligation arising from Article 7 of Convention No. 158 of the International Labour Organisation which must be applied to new dismissals.
Spain: The Draft of the Corporate Sustainability Reporting Law arrives to the Parliament
The Council of Ministers has given the green light to the Draft of the Corporate Sustainability Reporting Law for the companies’ disclosure of the ESG matters, that will be processed as urgent.
DANA: These are the new labor measures in Royal Decree-Law 7/2024
The new Royal Decree-Law approved by the Government includes new measures on health protection, non-recoverable paid leave, teleworking and temporary suspension measures, among others.
Newsletters
Garrigues Sustainable Newsletter - October 2024
Data Economy, Privacy and Cybersecurity…
Transport, Logistics and Shipping Newsletter -…
Tax Newsletter - July, August and September 2024
