The High Court of Justice of the Balearic Islands confirms the doctrine of the DGT and the TEAC, according to which, when the transfer concerns only the property itself, without including the organizational structure required to operate the business…

According to the court, where an assessment is set aside the tax authorities only have a second chance to issue a new administrative measure, regardless of the reasons for ordering it to be set aside.

There has been much debate about compensation for unfair dismissal in Spain in recent times. Although the Supreme Court has settled the issue in the light of existing legislation, a legislative initiative for its reform is under way.

The adoption of the Code of Conduct for online ratings and reviews for tourism accommodation constitutes a new step in the fight against fake reviews. This initiative, launched by the European Commission together with digital travel platforms,…

The European Union is strengthening its emergency response capacity with the adoption of a new regulation that allows compulsory licenses to be granted to ensure access to essential technologies and products in crisis situations.

The new EU Data Regulation (Data Act) introduces an unprecedented regime to facilitate switching between cloud service providers. The aim: to eliminate the technical and contractual obstacles that have constrained many users. As from September 2025…

In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.