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…
La 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…
Before purchasing real estate in Mexico, a legal audit can prevent hidden risks and future costs. This guide explains what to review, from title and encumbrances to licenses, contracts, and tax matters, to invest with greater security and protect…
Royal Decree 723/2026 transposes in Spain the Directive on transparent and predictable working conditions and has considerably expanded the list of essential elements of the contract on which employers must provide written information to their…
In 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…
On 1 September 2026, Order ISM/541/2026, of May 27, came into force, extending the obligation to receive notifications and communications from Social Security by electronic means to those who apply for or receive benefits for temporary or permanent…
From 1 May 2026, the interim trade agreement between the European Union and the Mercosur countries is being applied provisionally. What does this mean in practice? Polish companies exporting to Argentina, Brazil, Paraguay or Uruguay may benefit from…
The Ministry of Energy (Secretaría de Energía, SENER) completes the regulatory framework for biofuels with the publication of official forms for permits, authorizations, logs and related procedures. As of 1 September 2026, the entire value chain…
The Regulations on basic cognitive accessibility conditions, which take effect on January 2, 2027, require companies, in the employment context, to ensure that job postings are accessible, to facilitate accommodations during interviews as well as in…
Order No. 114/2026-XXV, of 1 September has been published, extending the deadline for filing the Model 62 return in respect of fiscal year 2025, allowing it to be filed, without any surcharges or penalties, until the last day of the 12th month…
A change of operator can trigger a transfer of undertakings with significant legal implications for the new operator, especially in the fields of tax and employment.
Royal Decree-Law 22/2026 contains a special program for temporary layoffs (ERTE) due to force majeure, full exemptions from employer contributions, and deferred social security contributions for companies, workers, and self-employed individuals with…
Publications
