Featured publications
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Hospitality & Leisure Law Blog
Timeshare: this is how the legislation has changed in 2025
Organic Law 1/2025 of January 2, 2025, on efficiency in the public justice system, has amended the timeshare regulations to increase legal certainty. The changes concern both the defined rights and action for invalidity by purchasers of the assets.
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Spain: Twenty new features of electronic judicial auctions in the Organic Law on efficiency measures in the public justice system
The new regulation contains major new provisions for electronic auctions applying to proceedings commencing on or after April 3, 2025. We have drawn up a table summarizing the twenty key changes to bear in mind.
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Tax Blog
The Spanish rules on withholding taxes on dividends paid to foreign shareholders are contrary to EU law
According to the Court of Justice of the European Union, the Biscayan rules on non-resident income tax grant different treatment to withholdings borne by national shareholders as compared with those borne by non-resident shareholders, which is…
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Labor & Employment Blog
‘Riders’ law’ and platform work directive: challenges ahead
On November 11, 2024, Directive (EU) 2024/2831 of the European Parliament and of the Council of 23 October 2024 on improving working conditions in platform work was published in the Official Journal of the European Union (OJEU). Its transposition by…
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Colombia: Main recurring corporate, tax and labor obligations - First Semester of 2025
In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In this document we highlight the main obligations to be taken into account in the first half of 2025.
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Hospitality & Leisure Law Blog
Is hotel furniture protected by copyright?
Furniture design can enjoy the same protection as a work of art, even without prior registration. Ensuring the transfer of such copyright is essential in order to avoid legal disputes and safeguard the future use of furniture designed ad hoc.
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Tax Blog
The new waste tax and its numerous questions
Law 7/2022, of 8 April, has incorporated the obligation for all municipalities in Spain to approve a tax or a public non-tax financial contribution that adheres to the principle of “the polluter pays”. Below, we analyze some of the questions raised…
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Labor & Employment Blog
Do employees who have appealed their medical discharge have to return to work?
One question that usually arises when employees appeal their medical discharges after a temporary disability process is whether they must return to their job or can wait to receive the corresponding resolution. We will see in this post that the…
Publications
Spain: Published the minimum interprofessional salary (SMI) for 2025
The Royal Decree, effective from January 1st, increases the MIW (SMI) by 4.41%, to 1,184 euros per month.
The European Commission withdraws the Proposal for a Regulation on Standard Essential Patents (SEPs) and FRAND Licenses
The objective of this proposal was to facilitate the licensing of SEPs under fair, reasonable and non-discriminatory conditions. One of the key initiatives was the establishment of a mandatory conciliation procedure at the EUIPO, based in Alicante.
The European Commission presents a Competitiveness Compass, which will simplify the regulatory burden of sustainability reporting, due diligence and taxonomy
One of the targets of the Competitiveness Compass, which will guide the Commission’s work over the next five years, is to reduce the regulatory and administrative burden drastically. In this context, the Omnibus proposal, expected in February, will…
Spain: The update of contribution bases for 2025 and other labor and social security measures have been re-approved
The law restores some of the labor and social security measures already provided for in Royal Decree-Law 9/2024 after its repeal on 22 January 2025.