Spain
Countdown to the implementation of company mobility plans in Catalonia
August 10, 2025 is the deadline for certain workplaces located in Catalonia (Spain) to adopt a company mobility plan, which must be drawn up with the participation of the workforce and is subject to a report from the competent territorial authority in matters of mobility.Three recent resolutions of the Central Economic-Administrative Court establish criteria in relation to the taxation of artists and athletes
The international taxation of artists and athletes has been the subject of analysis and discussion for many years, affecting issues as diverse as tax residence, the delimitation of income that can be classified as “artistic” or “sports” or the development of the activity through companies.The European Commission continues unpacking the Artificial Intelligence Act: definition of artificial intelligence system and the general-purpose AI code of practice
On February 6, the European Commission published guidelines to assist the various operators in the artificial intelligence environment to determine whether they are dealing with an artificial intelligence system within the meaning of Regulation (EU) 2024/1689 on artificial intelligence. Additionally, on March 11, it published the third draft of the general-purpose AI code of practice. In the following article, we unpack the key points of both documents.Data Economy, Privacy and Cybersecurity Newsletter - April 2025
In this newsletter, we offer the latest updates on everything related to the data economy, privacy and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this field.Work center or place of work? A difference that marks important legal obligations
Determining whether a physical space where one or more employees provide services is a work center is crucial because this qualification gives rise to several specific formal obligations, which do not exist if it is not and it is just a mere place of work.Another look at tourism land use: In Andalucía and the Canary Islands
Growing pressure on the housing market has made regions such as Andalucía and the Canary Islands review their land use rules. This article looks at the latest measures adopted to change from tourism to residential use and vice versa, in an attempt to adapt urban planning to the current needs of society and the market.The hearing procedure is essential when the settlement or penalty proposals are rectified
According to the case law of the Supreme Court, it is necessary to offer a new hearing when a proposal to impose a penalty is rectified (even to reduce it), so that its omission determines the nullity of everything that has been done. The Audiencia Nacional has already concluded in the same way when it is a question of rectifying a settlement proposal.