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Publications
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Tax BlogAccording to the Supreme Court, it is not valid for tax auditors to deal with a finding of fraud upon the law potentially being set aside by providing other adjustment alternatives in the assessment.
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Labor & Employment BlogThe regulations that will come into force on January 2, 2027 develop the basic conditions of cognitive accessibility by establishing specific minimum obligations. In this post, we explain those related to access to employment.
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Order TED/966/2026 creates the capacity market for the Spanish peninsular electricity system, a new mechanism aimed at guaranteeing the coverage of demand and strengthening security of supply through competitive auctions in which generation, storage…
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Intellectual Property BlogA new regulatory framework has commenced for new genomic techniques and is set to transform plant innovation in Europe. Beyond the opportunities to develop more competitive and sustainable varieties, the sector must prepare for significant…
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Litigation and Arbitration InsightsThe widespread adoption of AI will not bring about a revolution in Spanish contract law. What will change is the reality that judges or arbitrators will have to adjudicate: facts influenced by AI, new forms of evidence, and standards of diligence…
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Garrigues DigitalLa irrupción de los agentes de IA abre nuevas oportunidades de eficiencia y automatización, pero también plantea retos inéditos en materia de responsabilidad, competencia, protección de datos y gobernanza. Frente a sistemas cada vez más autónomos y…
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Tax BlogIn a groundbreaking ruling, the Supreme Court concludes that the tax authorities cannot use transfer pricing regulations to deny the deduction of expenses that a Spanish company has incurred with third parties, even if the underlying business…
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Before purchasing real estate in Mexico, a legal audit can prevent hidden risks and future costs. This guide explains what to review, from title and encumbrances to licenses, contracts, and tax matters, to invest with greater security and protect…