Spain
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 courts of first instance and appeal courts, has ended up in the hands of the Supreme Court.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 officials of the Tax Administration itself.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 recently ruled on the subject, creating case law regarding the requirements and limits of civil liability in this area. In this article we will analyze the criteria offered to date by the CJEU.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 accident at work, unless the recklessness is a consequence of the habitual execution of a job and derives from the trust that it inspires. It is necessary to analyze the totality of circumstances of the case at hand to determine whether the accident is work-related or not.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 resources, it is possible to turn a sign, which in principle would not meet the necessary requirements to access the register, into a trademark worth its weight in gold in the market.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 such outsourcing. This criterion is applicable, among others, to SOCIMIs dedicated to hotel leasing.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 is still open to discussion for deductions generated after that date, as pointed out in a recent ruling by the TEAC.