From October 5, 2026, companies in Spain must inform each employee in writing of the algorithms involved in decisions that affect them. We review what the applicable labor and data protection regulations in Spain require.

Proposed changes to Poland’s income tax rules could increase the tax burden on some businesses from January 1, 2027. The PIT scale and the rules governing the flat-rate tax on recorded revenue are also set to change.

Although the recommendation is not binding, it is particularly relevant because it anticipates the direction that future national and European policies could follow in the field of family businesses, generational renewal and tax incentives for…

In this newsletter we compile the most relevant legal news on ESG matters in Spain and Latin America, published by Garrigues and G-advisory.

As the DMA moves beyond its initial implementation, enforcement activity and the first EU court rulings are adding clarity on the application of the rules. Attention is now also turning to how the framework will respond to developments in artificial…

The Supreme Court concluded in a recent judgment that this limit on tax adjustments applies even where the Revised Corporate Income Tax Law preceding the current law was in force. 

Since the 2021 labor reform, the Workers’ Statute has reinforced the presumption that the employment contract is concluded for an indefinite period, with the temporary contract reserved for exceptional cases. One of these, due to the specialties of…