Featured publications
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Tax BlogIn recent years, we have witnessed a notable increase in the investigation and verification of transfer pricing issues by the Spanish tax authorities. We review the most common controversies in this area, outlining potential recommendations.
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Labor & Employment BlogArtificial intelligence (AI) applied to people management (selection, hiring, promotion, and remuneration) can perpetuate and amplify gender biases if algorithms learn from historical data with inequalities. In application of European and Spanish…
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Intellectual Property BlogThe Provincial Court of Madrid, in its judgment of May 16, 2025, confirmed a highly relevant criterion for the audiovisual sector: what should be understood as the synchronization of a musical work in an audiovisual production and why this act…
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The European Union has taken an unprecedented step towards strengthening its common security and defence policy. In this article, we discuss the main objectives of the programme, its legal instruments and the tax implications for entities…
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Hospitality & Leisure Law BlogDuring 2025 hotel investment in Spain broke a record by going above €4 billion (+ 21% higher compared to 2024). The investor profile encompasses hotel groups, family offices, private investors, funds and investment firms. Although home investors…
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Tax BlogIn a recent and controversial judgment, the Supreme Court affirms that when the Interest and Royalties Directive cannot be applied because the recipient of the royalties is not the “beneficial owner”, the withholding tax rate established in…
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Labor & Employment BlogEvery February 22, Equal Pay Day is commemorated in Spain. Multiple actions deployed at the international, European and Spanish levels promote the equalization of working conditions between both sexes. In this post we review the most recent and…
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Intellectual Property BlogExisting case law had long supported the similarity between beer in class 32 and alcoholic beverages in class 33. However, a recent shift in case law must now be taken into account when assessing oppositions against class 33 trademarks at EUIPO…
Publications
The new Water and Sanitation Stimulus Program (PEAS), operated by the National Water Commission (CONAGUA), establishes the mechanisms so that drinking water and sanitation service providers can access the refund of the fees paid for the extraction…
Through a preliminary draft resolution, the National Energy Commission (CNE) updates the agreement model for electrical interconnection and connection, incorporating new rules on deadlines, extensions and coordination with authorities.
The constitutional reform sets a gradual reduction until 2030, maintains wages and benefits, and redefines overtime limits, forcing companies to reorganize shifts and processes to sustain their productivity.
We analyze how indirect transfers of shares are regulated in the tax systems of Argentina, Chile, Colombia, Mexico, Peru, Uruguay, Spain and Portugal.
