Spain
The Labor Inspectorate’s access to the workplace located at the company’s registered office
Without prior consent of the company, the Labor and Social Security Inspectorate (L&SSI) needs judicial authorization to access the registered office and the workplace located therein when there is no appreciable physical separation between the two and it has not informed of its desire to access only the workplace area.The Supreme Court annuls the Single Registry for Vacation Rentals and returns control of short-term rentals to the regional authorities
The Supreme Court has partially overturned Royal Decree 1312/2024 which created the controversial Single Registry for Short-term Rentals. In its judgment of 19 May 2026, the Court held that the State lacked the competence to impose a national registry that overlapped with those already in place in the autonomous communities, as the Council of State had already warned. We analyse the European origin of the regulation, the issues it raised, what remains in force and what property owners should do next.Supreme Court: The cost of new construction is not updated for the purposes of Stamp Duty Tax, even if the deed is granted years later
According to the court, the tax regulations are clear in establishing that the taxable base of the Stamp Duty Tax is the real cost value of the new construction that is declared, without mentioning the market value and without providing for update coefficients.The company does not always have to adapt the position in the event of a permanent disability
The idea has spread that any situation of permanent disability of an employee forces the company to adapt their position, relocate them and/or make reasonable adjustments, but this is not always the case. The suspension of the employment contract with reservation of a job when the employee’s situation of disability can be reviewed for improvement that allows their reinstatement still exists.Listing Act: The new regime for the disclosure of inside information enters into force from 5 June 2026
The reform of MAR introduced by the Listing Act eliminates the obligation to disclose intermediate steps in protracted processes and establishes a more objective criterion for delaying disclosure, based on the contrast with the issuer's previous public announcements.Beyond memes: the CJEU finally defines the boundaries of the concept of pastiche as a limitation on copyright
In its Pelham judgment, the CJEU sets out, for the first time, the concept of “pastiche” as an autonomous limitation to copyright, clarifying its essential aspects and reinforcing artistic freedom in the use of existing works.The European Union discontinues linked travel arrangements and reorganizes the legal framework governing package travel
The new European legislation on package travel enters into force, strengthening traveler protection and simplifying the legal framework for the tourism sector. Linked travel arrangements disappear and key obligations for traders are clarified.Domicile entries and tax inspection: the keys to the most recent case law of the Supreme Court
The Supreme Court stresses that the prior information that must be given to the taxpayer on his rights and the terms and scope of the action is not satisfied with the delivery of the informative annex that usually accompanies the communication of initiation of the inspection procedure itself.