From October 5, 2026, companies in Spain must inform each employee in writing of the algorithms involved in decisions that affect them. We review what the applicable labor and data protection regulations in Spain require.
Proposed changes to Poland’s income tax rules could increase the tax burden on some businesses from January 1, 2027. The PIT scale and the rules governing the flat-rate tax on recorded revenue are also set to change.
Regulation (EU) 2026/2359 introduces new rules, applicable as from November 2, 2028, allowing posted workers to remain covered by the social security system of the State from which they are sent. It clarifies that posted worker certificates will not…
The Supreme Court concluded in a recent judgment that this limit on tax adjustments applies even where the Revised Corporate Income Tax Law preceding the current law was in force.
Two royal decrees have toughened, starting on October 24, 2026, the exposure limit values for lead, diisocyanates and asbestos, which will make it obligatory for affected companies to review their prevention measures.
The Madrid High Court based its decision on a presumption that transfers of intangible rights by non-Spanish resident taxpayers are for consideration, as well as on a presumption of economic rationality, which suggests that, under the arm’s-length…
In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.
Royal Decree-Law 31/2026 introduces two new special situations of temporary incapacity and amends the rules on reduction in working hours to care for relatives.
As from October 23, 2026, Royal Decree 855/2026 strengthens the requirements governing external academic placements, with a direct impact on training, tutoring, social security coverage and the selection of host companies.
From 1 January 2027, Portuguese notaries will be able to affix apostilles to Portuguese public acts through an electronic platform managed by the Portuguese Notaries Association (Ordem dos Notários). For cross-border transactions, financings and…
A third joint statement clarifies how companies should confront preparation of the non-financial information statement for 2026 until Spanish legislation is adapted to the latest changes to European sustainability reporting standards.
Since the 2021 labor reform, the Workers’ Statute has reinforced the presumption that the employment contract is concluded for an indefinite period, with the temporary contract reserved for exceptional cases. One of these, due to the specialties of…
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