Featured publications
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Match-fixing before the CAS – issues and challenges faced by the defense when dealing with sports corruption
This article -originally published in the German magazine SpoPrax- aims to provide a practical insight into the challenges faced by lawyers defending individuals accused of match fixing in the Court of Arbitration for Sport (CAS) in Lausanne.
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Hospitality & Leisure Law Blog
Tourism and climate change: a great challenge (and also an opportunity) for the sector
The impact that climate change is having on tourism requires the adoption of measures that contribute to reducing its effects, not only by complying with sustainability regulations, but also because of the opportunity that the implementation of the…
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Garrigues Sustainable Dialogs
New obligations resulting from the European directive on pay transparency that companies will have to face
In a new edition of the Sustainable Garrigues Dialogues, we discuss the main changes that the new European directive on pay transparency, approved in 2023, will entail, and how Spanish companies can prepare for its transposition.
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Labor & Employment Blog
Spain: Right to privacy and digital disconnection: can the company call an employee on sick leave?
Absenteeism from work is a problem of concern to companies. One of its main causes is temporary incapacity, so it is common for organizations to consider implementing protocols to verify the employee’s state of health, in which the possibility of…
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CSRD Directive: The CEAOB has prepared draft guidelines on limited assurance engagements in respect of sustainability reporting
The draft of these non-binding guidelines, prepared by the Committee of European Auditing Oversight Bodies (CEAOB) and subject to public consultation until July 22, 2024, addresses important aspects such as the processes necessary to understand and…
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Publication of the organic law on equal representation and a balanced presence of women and men
This proposal transposes into Spanish law the European directive on improving the gender balance among directors of listed companies and related measures, although it is more demanding in its scope than the provisions in the EU act. In labor law…
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Tax Blog
Real Estate leasing is an economic activity even when management is outsourced, according to the Directorate General of Taxes
According to the most recent criterion of the Directorate General of Taxes (DGT), real estate leasing can be classified as an economic activity for Corporate Income Tax purposes when managed by specialized experts who have been subcontracted, even…
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The clock starts ticking for companies following approval of the corporate sustainability due diligence directive
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
Publications
Spain: The terms and conditions and call for applications for the "Equality in Business" award for 2024 are published
The award is intended to recognise and stimulate the work of companies and entities committed to equality.
ESRS: The consolidated version (including the corrigendum) of the first set of European sustainability reporting standards is now available in EUR-Lex
These standards, which have applied since January 1, 2024, specify the information that companies must disclose on sustainability matters, as well as the uniform manner in which they must present it.
Vacation rentals: how does the prohibition of economic or hospitality activities in community of owners (“comunidad de propietarios”) affect?
The Supreme Court has recently ruled on whether or not the rental of residential properties as vacation accommodation constitutes an economic activity and, in relation to this question, whether the statutes of communities of owners can prohibit such…
Poland will establish a non-mandatory certification for public procurement contractors
Poland is implementing changes in its public procurement system to introduce non-mandatory contractor certification and streamline appeal procedures through remote trials and hearings.