OJEU publishes the first set of sustainability reporting standards (ESRS)
They will apply for fiscal years starting on or after January 1, 2024.
Sports & Entertainment Magazine - December 2023
Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest.
Spain - Tax incentives for patronage: higher personal income tax credits and corporate income tax credits
Plus, for gifts, the giver can receive goods or services from the recipient which are token in nature, and for collaboration agreements, the economic support can be in cash or in kind or consist of supplies of services where they are part of the…
Spain: A new royal decree-law modifies the breastfeeding regime, unemployment and the priority of regional collective bargaining agreements
The regulation modifies the breastfeeding accumulation regime, the unemployment assistance regime and the priority of application of regional collective agreements.
COP28: these are the tax incentives in Spain aimed at boosting climate action
Spanish tax legislation envisages a number of incentives to promote renewable energies and sustainable vehicles which may facilitate the transformation needed to achieve climate objectives.
Transport, Logistics and Shipping Newsletter - December 2023
In this newsletter we review the main legal developments in the field of transport, logistics and maritime.
Takeaways from COP28 from a European perspective
Following the conclusion of the Climate Summit, we analyze the agreements reached and the challenges that the goals it set raise at the European level, in a new edition of 'Garrigues Sustainable dialogs'.
EU: The Regulation allowing securitization bonds to be designated as European Green Bonds has been published
European Regulation 2023/2631, which will become applicable on December 21, 2024, envisages this option for securitization bonds, except in the case of bonds issued for synthetic securitization purposes.
The Corporate Sustainability Due Diligence Directive, a step closer to final approval
The Council and the European Parliament have reached a provisional agreement on the future directive on corporate sustainability due diligence.
Tax Newsletter - November 2023
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Spain: These are the requirements of the computer or electronic billing systems and programs
Royal Decree 1007/2023 regulates the new requirements of systems and programs for billing processes and standardize formats for billing records.
One of the last pending regulations for the development of the General Audiovisual Communications Act is submitted to public hearing
The Ministry of Economic Affairs has published today (here) the draft royal decree regulating the requirements for being considered a “special interest user”. This regulation is subject to a public hearing. Interested parties may submit their…
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