Featured publications
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China has ended a long-standing tax exemption on dividends for foreign individual investors and will now impose a 20% withholding tax. Spanish tax residents should rely on the Spain-China tax treaty to mitigate the tax impact and reduce the risk of…
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Tax BlogAccording to the Supreme Court, it is not valid for tax auditors to deal with a finding of fraud upon the law potentially being set aside by providing other adjustment alternatives in the assessment.
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Labor & Employment BlogThe regulations that will come into force on January 2, 2027 develop the basic conditions of cognitive accessibility by establishing specific minimum obligations. In this post, we explain those related to access to employment.
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Order TED/966/2026 creates the capacity market for the Spanish peninsular electricity system, a new mechanism aimed at guaranteeing the coverage of demand and strengthening security of supply through competitive auctions in which generation, storage…
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Garrigues DigitalLa irrupción de los agentes de IA abre nuevas oportunidades de eficiencia y automatización, pero también plantea retos inéditos en materia de responsabilidad, competencia, protección de datos y gobernanza. Frente a sistemas cada vez más autónomos y…
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Intellectual Property BlogA new regulatory framework has commenced for new genomic techniques and is set to transform plant innovation in Europe. Beyond the opportunities to develop more competitive and sustainable varieties, the sector must prepare for significant…
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Tax BlogIn a groundbreaking ruling, the Supreme Court concludes that the tax authorities cannot use transfer pricing regulations to deny the deduction of expenses that a Spanish company has incurred with third parties, even if the underlying business…
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Litigation and Arbitration InsightsThe widespread adoption of AI will not bring about a revolution in Spanish contract law. What will change is the reality that judges or arbitrators will have to adjudicate: facts influenced by AI, new forms of evidence, and standards of diligence…
Publications
Article 346 TFEU allows EU Member States to depart from EU procurement procedures to protect their essential security interests. Poland relies on this exemption when acquiring military equipment, applying its own procedures under public procurement…
Delegated Regulation (EU) 2026/1560 establishes a voluntary sustainability reporting framework for companies not subject to reporting obligations under the CSRD and caps the data that large undertakings may request from certain entities in their…
The publication of Delegated Regulation (EU) 2026/1563 in the Official Journal of the European Union culminates the review of the European Sustainability Reporting Standards, aimed at simplifying reporting requirements. Businesses must review their…
A change of hotel operator can trigger a transfer of undertakings with direct implications on the hotel’s employees. Along with receiving a business as a going concern, in most cases the new operator must take on the workers already providing…
