Find a professional
Publications
-
Hospitality & Leisure Law Blog
The economic activity of leasing in hotel SOCIMIS
Recently, the General Directorate of Taxes has issued several binding resolutions reiterating that real estate leasing is an economic activity, even if its management is contracted with a third party, when the complexity of the activity justifies…
-
Tax Blog
The Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
The Supreme Court has confirmed that the reasoned reports are binding on the tax administration both in the classification of the activity and in the quantification of the basis for the deduction for tax years started before 2015. However, the issue…
-
Labor & Employment Blog
Turning point in the management of disciplinary dismissals after the Supreme Court has determined the need to hear the employee first
In a recent ruling, the Supreme Court has changed its doctrine on the procedure for executing disciplinary dismissals. From now on, Spanish companies must hear the employees before notifying them of the disciplinary dismissal, except in cases in…
-
The CNMV and the ICAC publish a statement on sustainability reports in the interim before transposition of the CSRD Directive in Spain
They recommend preparing non-financial information statements in line with the new EU rules, without overlooking the Spanish corporate law rules in force
-
Hospitality & Leisure Law Blog
Countdown for traveler registration by tourism companies: key points and privacy challenges of the regulation
It is expected that, from December 2, Royal Decree 933/2021 will be fully applicable, which obliges lodging and vehicle rental companies, as well as tour operators and digital platforms acting as intermediaries in these activities, to document and…
-
Tax Blog
First State and Autonomous Community tax measures to support those affected by the DANA (and others that could be considered)
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these…
-
Intellectual Property Blog
New patent possibilities emerge for natural products
New case law by the Technical Board of the European Patent Office (EPO) establishes that new active principles contained in natural extracts used in traditional remedies qualify as patentable.
-
Spain Tax Newsletter
The reasoned reports for technological innovation tax credits are binding on the tax authorities
A comprehensive compilation of the main new developments in tax matters in Spain.