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…

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…

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…

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…

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.

They recommend preparing non-financial information statements in line with the new EU rules, without overlooking the Spanish corporate law rules in force

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…