Featured publications
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Labor & Employment BlogDo employees who have appealed their medical discharge have to return to work?
One question that usually arises when employees appeal their medical discharges after a temporary disability process is whether they must return to their job or can wait to receive the corresponding resolution. We will see in this post that the…
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Hospitality & Leisure Law BlogShort-term accommodation rental services: how they have to comply with the new register and the digital entry point
Royal Decree 1312/2024 establishes a new registration procedure for short-term leases and creates the single digital entry point (Ventanilla Unica Digital) for Leases. This regulation, which shall apply from 1ST July 2025, seeks to comply with…
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Tax BlogThe Spanish participation exemption on dividends and capital gains is a “full exemption” for the purposes of the Controlled Foreign Company regime
According to the Directorate General of Taxes, exempt dividends and capital gains obtained by foreign holding companies do not have to be declared in Spain.
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Labor & Employment BlogTen possible changes in labor legislation expected by 2025
2025 is set to be a key year for labor relations in Spain, as major reforms that have been in the pipeline in recent times are expected, for example the reduction of the working day or the Interns’ Statute.
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Pillar 2 in Spain: Global Minimum Tax for large groups approved
We review its main characteristics and remind you of the aspects to which you should pay special attention.
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The Spanish Supreme Court declares that it is not possible to increase compensation for unfair dismissal through the courts
It considers that article 56 of the Workers' Statute does not violate the provisions of article 10 of Convention No. 158 of the International Labor Organisation, the two provisions being compatible.
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Data Economy, Privacy and Cybersecurity NewsletterData centers as a key part of the digital economy. Challenges and new horizons
In this newsletter, we offer the latest updates on everything related to the data economy, privacy and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this…
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Hospitality & Leisure Law BlogRevisiting the prohibition on tourism rentals by condominium law
The popularity in Spain of vacation rentals has been accompanied by a rise in litigation between the owners of tourist apartments and the condominium law of the buildings where those apartments are located. This litigation, initially concentrated in…
Publications
VAT Law Enacted: New Stage of China's VAT Legislation
After rounds of public consultation, the Value Added Tax Law of the People's Republic of China was announced on 25 December 2024 and will be effective from January 1, 2026. As one of the most important type of taxes in China, it is a remarkable…
Portugal: Changes approved by the 2025 State Budget Law
The State Budget for 2025 introduces tax measures focused on business competitiveness and increasing workers' wages.
EU strengthens disclosure of ESG risks in credit institutions with new requirements
Commission Implementing Regulation (EU) 2024/3172 introduces new obligations for credit institutions, which will have to disclose half-yearly information on environmental, social and governance (ESG) risks, as well as on the impacts of climate…
European Green Bonds are here and come with new post-issuance reporting standards
The regulation establishing a standard for issuers using the designation 'European Green Bonds' (EuGB) is now in effect, but the legislative process is not yet complete: a new delegated regulation, currently under consultation, details all the post-…
Newsletters
Tax Newsletter - November 2024
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Data Economy, Privacy and Cybersecurity…
Portugal Indirect Taxes Newsletter - N.º 2
Labor and Employment Newsletter - November 2024
