In recent years, we have witnessed a notable increase in the investigation and verification of transfer pricing issues by the Spanish tax authorities. We review the most common controversies in this area, outlining potential recommendations. 

Artificial intelligence (AI) applied to people management (selection, hiring, promotion, and remuneration) can perpetuate and amplify gender biases if algorithms learn from historical data with inequalities. In application of European and Spanish…

The European Union has taken an unprecedented step towards strengthening its common security and defence policy. In this article, we discuss the main objectives of the programme, its legal instruments and the tax implications for entities…

The Provincial Court of Madrid, in its judgment of May 16, 2025, confirmed a highly relevant criterion for the audiovisual sector: what should be understood as the synchronization of a musical work in an audiovisual production and why this act…

Every February 22, Equal Pay Day is commemorated in Spain. Multiple actions deployed at the international, European and Spanish levels promote the equalization of working conditions between both sexes. In this post we review the most recent and…

During 2025 hotel investment in Spain broke a record by going above €4 billion (+ 21% higher compared to 2024). The investor profile encompasses hotel groups, family offices, private investors, funds and investment firms. Although home investors…

In a recent and controversial judgment, the Supreme Court affirms that when the  Interest and Royalties Directive cannot be applied because the recipient of the royalties is not the “beneficial owner”, the withholding tax rate established in…