Featured publications
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Tax BlogThe DGT stresses the concept of autonomous economic unit in relation to indirect taxation in the hotel sector
Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion.
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CJEU: a parent company may, 'a priori', be sued in its country for competition infringements committed by its subsidiaries in other Member States
In a relevant judgment on the application of competition law at the European level, the CJEU confirms that, in competition matters, the "presumption of decisive influence" of a parent company over its subsidiary in competition matters allows,…
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Labor & Employment BlogThe key role of good faith in the reduction and adaptation of working hours due to legal guardianship
The improvements introduced in recent years in rights of work-life balance consisting of reducing or adapting the working day have created interpretative doubts about their application and possible scope. Conflicts have arisen when, for example, the…
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Key Points on Portugal's IFICI Tax Incentive for Scientific Research and Innovation Activities
Since 2024, Portugal's IFICI tax incentive has provided a preferential tax regime for individuals engaged in scientific research and innovation. However, its implementation is highly complex due to scattered regulations, multiple eligibility…
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Mexico: Key Strategies to Mitigate Risks Following the U.S. Designation of Cartels as Foreign Terrorist Organizations
The recent decision by the United States to designate Mexican cartels as Foreign Terrorist Organizations (FTOs) marks a significant shift in the risk landscape for multinational companies with interests in Mexico and Latin America. Below, we analyze…
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Intellectual Property BlogWhat happened to the metaverse and NFTs in the fashion industry?
The fashion industry was one of the first industries to enthusiastically explore the opportunities afforded by the metaverse and NFTs (non-fungible tokens). However, the technological limitations, the lack of interest among the adult audience and…
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Hospitality & Leisure Law BlogSoft branding contracts in the hotel industry: a complex and innovative contractual arrangement
Three unstoppable processes have influenced the hotel industry in recent decades: globalization, digitalization, and innovation. The combination of these three factors has prompted the appearance of new forms of affiliation between market actors…
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Tax BlogFor the deduction of the financial burden in leveraged buy-outs, the economic substance of the transactions as a whole must be considered
According to the Directorate General of Taxes (DGT), for the calculation of the ratio applicable to leveraged buyouts, the possible splitting of the debt must be disregarded, i.e., any debt assumed by the entities of the acquired group that is used…
Publications
Mexico: Bill submitted to tax inheritances and donations exceeding 15 million pesos
On March 4, 2025, a bill was submitted to the Congress of Mexico City, proposing a decree to amend the Income Tax Law (ISR). The bill seeks to modify Articles 93, 130, and 132, as well as to add a new article 132 bis, with the objective of imposing…
Mexico City implements a new voluntary informative declaration on the occupation of residential properties
Starting in 2025, taxpayers obligated to pay the property tax in Mexico City will be required to submit an annual declaration regarding the occupancy status of their properties. This measure, which is voluntary and informative, applies only to…
Mexico: INFONAVIT Law and Federal Labor Law amended to include new obligations for employers
On February 21, 2025, the reform that amends and repeals various provisions of the Law of the National Workers' Housing Fund Institute (INFONAVIT) and the Federal Labor Law was published in the Official Journal of the Federation (DOF) to include new…
The CJEU confirms the multi-jurisdictional competence of EU courts in patent litigation
In a recent ruling on the case of BSH v. Electrolux (C-339/22), the Court of Justice of the European Union (CJEU) has held that patent holders may bring claims for infringement of multiple national designations of a European patent in a single…
Newsletters
Tax Newsletter - December 2024 and January 2025
Garrigues Sustainable Newsletter - January 2025
Labor and Employment Newsletter - January 2025
Tax Newsletter - November 2024
