Featured publications
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Hospitality & Leisure Law BlogThe recently approved Law on Sustainable Tourist Use of Housing introduces limits, requirements and a complex set of transitional rules to make vacation rentals compatible with access to housing and urban coexistence in the Canary Islands.
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Tax BlogThe OECD insists on the concepts of availability of housing by the company and habituality in the exercise of the activity from that domicile; and underlines the importance of there being a commercial reason for the provision of services under a…
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Intellectual Property BlogThe EUIPO’s recent expansion of its Mediation Services represents a significant shift in how EU trademark disputes can be resolved. Instead of relying solely on adversarial proceedings, parties now have access to a confidential, flexible and…
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Hospitality & Leisure Law BlogSince the end of July, the European Commission has been carrying out a review process of the VAT rules applicable to the travel and tourism sectors. The expected horizon for adoption is the fourth quarter of 2026.
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Tax BlogThe new ‘de minimis’ exemption substantially reduces administrative burdens for the vast majority of importers, while maintaining environmental and climate objectives.
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Labor & Employment BlogDigitalization has transformed the way we communicate, and media such as email or instant messaging have appeared. Its use is even becoming established in the work environment, for notifications from companies to employees. In this post we analyze…
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Garrigues DigitalThe European Commission has published the first guidelines clarifying how the obligations of the Data Act apply to connected vehicles. The document provides guidance for manufacturers, providers and users on access to, and use and transmission of,…
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Labor & Employment BlogIn view of the ageing of the population, public strategies are being approved aimed at promoting the employment of seniors, while encouraging policies at the company level to promote labor inclusion and retention of senior talent.
Publications
On November 7, 2025, the decrees enacting the Federal Revenue Law for the 2026 fiscal year were published in the Official Gazette of the Federation, whereby various amendments, revisions and repeals to the Federal Tax Code and the Law on the Special…
On November 24, 2025, the Ministry of Labor and Social Welfare published a new subcontracting inspection protocol to strengthen oversight and prevent improper practices such as labor simulation and tax evasion. This instrument standardizes criteria…
The regulatory framework for training contracts has been implemented following the 2021 labor reform, with provisions on the two contract types: for alternance training and for work experience. It places a cap on the number of training contracts.
The monetary devaluation coefficients applicable to assets and rights disposed of in 2025 have been published for the calculation of corresponding capital gains.
