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Labor & Employment Blog
The company can recover the compensation paid for a post-contractual non-compete agreement declared null
When a post-contractual non-compete agreement is declared null because it does not comply with the legally established requirements, the company can, in certain cases, recover the amounts paid to the employee as consideration, because the cause that…
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Tax Blog
The DGT concludes that machinery not subject to a license, even if essential for the activity, does not form part of the ICIO tax base
As recalled by the Spanish Directorate General for Taxes (DGT), the Tax on Constructions, Installations and Works (ICIO) does not tax the performance of an industrial or productive activity but rather the realization of an installation, construction…
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Garrigues Sustainable Newsletter
Check out the main legal updates on ESG matters
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
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Tax Blog
The DGT clarifies new rules on deductible financial expenses in Corporate Tax
These new rules are applicable for fiscal years beginning from 2024 and have been introduced to align Spanish regulations with the ATAD Directive.
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Creation of the Independent Public Authority for the technical investigation of railway, maritime and civil aviation accidents and incidents
In this newsletter, we provide a detailed analysis of the main legal developments affecting the transportation, logistics, and maritime sectors. We address the latest regulatory changes, ongoing legislative reforms, and their impact on the day-to-…
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Hospitality & Leisure Law Blog
The impact on hotels, restaurants and cafés of the Spanish Special Tax on Non-Reusable Plastic Packaging: main challenges
The tax impacts on companies in this sector, both through the higher cost of product purchases and through their obligations as taxpayers, in relation to intra-Community acquisitions and imports of non-reusable plastic packaging.
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Labor & Employment Blog
Kinship may be a cause for nullity of dismissal, but it is not automatic
Within the ever-growing list of causes of discrimination referred to employment relationships, we cannot forget that kinship with persons belonging to or related to the company may also be a cause of nullity of dismissal, but it does not cause such…
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Data Economy, Privacy and Cybersecurity Newsletter
The regulatory and supervisory labyrinth in the digital agenda for Europe: rationalization proposals
In this newsletter, we bring you the latest updates on data protection, 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.