Spain
Traveler registration: Is it legal to ask for a photocopy of a guest’s ID card or passport at the check-in desk of a hotel?
There is some uncertainty in the hotel industry over whether photocopies of ID cards or passports can or should be stored as proof of compliance with the obligations in Royal Decree 933/2021 on traveler registration. In this article we take a detailed look at what the legislation says and what guidance the AEPD has given on this subject.Double taxation treaties prevail over domestic law
According to the Spanish National Appellate Court (Audiencia Nacional), Brazilian “juros” must be classified as dividends for the purposes of the double taxation agreement between Spain and Brazil. Therefore, since treaties prevail over domestic law, the treaty-based exemption for such income cannot be denied.Proposal by the European Commission to amend the GDPR: a critical review and practical suggestions
The European Commission has recently presented a proposal to amend the GDPR with a view to reducing the bureaucratic burden on small and medium-sized companies. The main measure that has been introduced is to expand the exceptions to the obligation to keep a Record of Processing Activities (RoPA). Although the intention behind the amendment is positive, the approach taken has been criticized because it fails to bear in mind the essence of compliance with the Regulation. We analyze what this implies (not necessarily an improvement for small and medium-sized companies) and propose various alternatives to facilitate compliance with the GDPR.Data Economy, Privacy and Cybersecurity Newsletter - June 2025
In this newsletter we offer the latest news on data protection, privacy and cybersecurity. We address the most recent resolutions of the competent authorities and agencies, key judgements and the most relevant current issues in this area.The tax on stays in tourist establishments in Catalonia is modified
With the aim of tackling the housing emergency and moving towards a more sustainable tourism model, Decree-Law 6/2025 was published in the Official State Gazette on 24 May 2025, amending the Tax on stays in tourist establishments in Catalonia. This new regulation, already in force, updates rates, municipal surcharges and criteria for the distribution of the revenue collected.Recent developments in case law on anti-abuse rules
The Supreme Court has recently issued several judgments of great importance on the application of articles 13, 15 and 16 of the General Tax Law (hereinafter GTL), judgments that also affect the application of the doctrine of the so-called “second shot”.Video surveillance at work: legal keys to proper use
Article 20.3 of the Workers’ Statute allows the employer to adopt the measures it deems most appropriate to verify compliance with the employees’ labor obligations and duties. One such measure can be video surveillance. In this post we provide a practical guide on its use.Dupe influencers and the shadow of infringement: who is accountable?
“Dupe fever” has taken over social media, but it has also raised legal alarms. Influencers who promote low-cost products that try to resemble those of major luxury brands without mentioning the name of those brands or advertising agreements, are posing new legal challenges. Where can we draw the line between legitimate inspiration and unfair competition? And who can be held accountable if consumers feel misled?