Featured publications
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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.
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The Spanish Supreme Court declares that it is not possible to increase compensation for unfair dismissal through the courts
It considers that article 56 of the Workers' Statute does not violate the provisions of article 10 of Convention No. 158 of the International Labor Organisation, the two provisions being compatible.
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Pillar 2 in Spain: Global Minimum Tax for large groups approved
We review its main characteristics and remind you of the aspects to which you should pay special attention.
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Hospitality & Leisure Law BlogRevisiting 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…
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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.
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Tax BlogReflections 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…
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The CNMV and the ICAC publish a statement on sustainability reports in the interim before transposition of the CSRD Directive in Spain
They recommend preparing non-financial information statements in line with the new EU rules, without overlooking the Spanish corporate law rules in force
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Labor & Employment BlogThe 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…
Publications
Portugal: Minimum monthly wage is increased to € 915 in the Autonomous Region of Madeira in 2025
Foi publicado em Diário da República o Decreto Legislativo Regional n.º 20/2024/M, de 23 de dezembro, que determinou o aumento da retribuição mínima mensal garantida em vigor na Região Autónoma da Madeira para € 915,00, com efeitos a partir de…
Spain: The limitation on the offsetting of tax losses and the use of double taxation credits for large companies is again reduced and other tax modifications are introduced
Among others, a tax is created on the margin of interest and commissions of certain financial institutions, the savings tax rate is increased in the Personal Income Tax for taxable income over EUR 300,000 and an exemption is introduced for Personal…
The cases in which the Reserve for Investments in the Canary Islands can be used are extended
In particular, the reserve may be used for investment in the renovation of social housing.
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.
Newsletters
Portugal Indirect Taxes Newsletter - N.º 2
Labor and Employment Newsletter - November 2024
Garrigues Sustainable Newsletter - October 2024
Data Economy, Privacy and Cybersecurity…
