Featured publications
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Labor & Employment BlogWe put the finishing touch to the year 2025 by sharing this Labor and Employment Digital Collection in which we compile our newsletters, publications (Labor and Employment, and ESG) and Labor & Employment Blog posts. It is an excellent…
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In a case concerning the copyright protection of furniture designs, the Court revisits its settled case law on the originality requirement for the protection of utilitarian objects, while further delineating the relationship between copyright and…
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Hospitality & Leisure Law BlogThe Supreme court has updated its approach to timeshare agreements following the amendment introduced by Organic Law 1/2025 of January 2, 2025 on efficiency measures in the public justice system. It now allows such agreements to be for longer than…
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Tax BlogIn various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability to…
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Newsletter TributarioIn the Garrigues’ Tax Newsletter, we compile each month the most relevant updates in this practice area: court rulings, decisions, regulations…
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Labor & Employment BlogWith the arrival of the Christmas holidays, many companies give their staff the traditional Christmas basket or other gifts. However, would it be feasible to update or replace these gifts with more flexible alternatives? In this post we analyze…
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Intellectual Property BlogFollowing the recent Supreme Court decision that recognizes Fumiko Negishi as co-author of 221 artworks signed by the Spanish artist Antonio de Felipe, we take a look at the judgment to analyze why the high court considered that Negishi’s personal…
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Shanghai has moved from a pilot approach to a formally implemented stage with the introduction of a new normative document for advanced tax rulings (ATR). Building on the experience of the earlier trial measures, the new measures expand the eligible…
Publications
Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any surcharges…
Through this regulation, the Ministry of Energy (SENER) seeks to facilitate the voluntary migration to the current schemes contained in the Electricity Sector Law (LSE) of permits granted under the Electricity Public Service Law (LSPEE), as well as…
The update introduces new guidelines on when remote work can create a permanent establishment for the employer and adjusts articles 5, 9, 25, and 26 of the Model Convention, among other changes.
The Ministry of Energy has filed a draft regulation of new General Administrative Provisions (DACG) regulating electricity generation under the self-consumption scheme, both isolated and interconnected. These provisions aim to organize and promote…
