Anyone wishing to purchase a hotel, hotel asset, or plot of land in Spain for use in a tourism project will have first studied the feasibility of the investment and reviewed the property from both a technical and a legal standpoint. If the potential…

China has ended a long-standing tax exemption on dividends for foreign individual investors and will now impose a 20% withholding tax. Spanish tax residents should rely on the Spain-China tax treaty to mitigate the tax impact and reduce the risk of…

La 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…

According 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. 

The 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.    

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…

A 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…