The new European Data Framework transforms the role of hotels in the digital economy. The Data Act gives back to establishments control over the information generated by their connected systems and opens opportunities to innovate, optimize costs and…

The obligation to publish the so-called “country-by-country report” (known as “public CbCR”) affects multinational groups and independent companies whose consolidated revenues exceed 750 million euros in each of the last two consecutive years. Spain…

The Employment Chamber of the Supreme Court rules on how to deal with certain cases in which the weekly rest coincides with a holiday. Below, we break down the keys to the most relevant rulings in this regard and their practical implications. 

The Spanish Patents and Trademarks Office (OEPM) has declared the trademark “La Mafia se sienta a la mesa” invalid, deeming it contrary to public policy and accepted principles of morality based on the same criteria that led the European General…

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. 

In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.

Extensions of concessions along the Spanish coastline are under European pressure. Following several rulings inspired by the case law of the European Court of Justice and infringement proceedings brought by the European Commission, the Spanish…