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.
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…
The EU Packaging and Packaging Waste Regulation has been definitively approved
The aim is to address the increase in packaging waste in the EU, boost the circular economy and increase the rules governing the internal market for packaging.
Portugal Indirect Taxes Newsletter - N.º 2
This edition covers key indirect tax developments in Portugal in the last months, especially regarding the postponing, from 2024 to 2025, of the extraordinary use of PDF invoices as electronic invoices and the Stamp Duty framework of financial…
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…
When is there a right - and when not - to receive compensation for damages due to an infringement of data protection legislation according to the CJEU?
The breach of data protection legislation can lead not just to penalties from the competent authorities, but also to the obligation to compensate the data subjects for the damages sustained. The Court of Justice of the European Union (CJEU) has…
Judicial sale of a mortgaged property with a rural lease after the mortgage does not cause the lease to lapse
The Portuguese Supreme Court of Justice (SCJ) has delivered a Decision uniformizing case law (SCJ Decision no. 14/2024, of 12.12) with the following content: "The sale of a mortgaged property, with a rural lease entered into after the…
The company is not responsible for all work-related accidents
Not every accident occurring at work or related to work is considered a work-related accident under Spanish law. Specifically, among other cases, an accident caused by willful misconduct or recklessness of the employee is not considered to be an…
Acquired distinctiveness in trademarks: the secret is in the evidence
Acquired distinctiveness is a powerful tool that enables a mark, that would otherwise fall short of the minimum distinctiveness threshold to be registrable as a trademark, to be protected as such. Although the process requires time, strategy and…
The economic activity of leasing in hotel SOCIMIS
Recently, the General Directorate of Taxes has issued several binding resolutions reiterating that real estate leasing is an economic activity, even if its management is contracted with a third party, when the complexity of the activity justifies…
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.
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…
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