This edition highlights the latest developments in indirect taxation, with a special focus on the clarifications issued by the Portuguese Tax Authority (AT) regarding the measures approved under the Housing Program, namely on the application of the…
Anyone wishing to purchase a hotel, hotel asset, or plot of land in Spain for use in a tourism project will have first studied the feasibility of the investment and reviewed the property from both a technical and a legal standpoint. If the potential…
The roll-out of the EUDI Wallet will require a review of identification, contracting and electronic signature processes across a wide range of organisations, with implications that go far beyond the technological sphere. In this article, we analyse…
Until December 31, 2026, companies receiving direct support payments under Royal Decree-Law 25/2026* cannot lay off employees for reasons related to the crisis in the Middle East, and any companies required to have a mobility plan must repay their…
According 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.
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…
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…
The 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.
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…
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…
A 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…
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…
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