Featured publications
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Tax BlogThe hearing procedure is essential when the settlement or penalty proposals are rectified
According to the case law of the Supreme Court, it is necessary to offer a new hearing when a proposal to impose a penalty is rectified (even to reduce it), so that its omission determines the nullity of everything that has been done. The Audiencia…
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Labor & Employment BlogInternational Day for the Elimination of Racial Discrimination: an overview of the legislation applicable in Spain
In the week in which the International Day for the Elimination of Racial Discrimination is observed, we review the main international, European and Spanish regulations that seek the elimination of racial discrimination in the workplace.
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Tax BlogThe DGT stresses the concept of autonomous economic unit in relation to indirect taxation in the hotel sector
Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion.
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CJEU: a parent company may, 'a priori', be sued in its country for competition infringements committed by its subsidiaries in other Member States
In a relevant judgment on the application of competition law at the European level, the CJEU confirms that, in competition matters, the "presumption of decisive influence" of a parent company over its subsidiary in competition matters allows,…
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Labor & Employment BlogThe key role of good faith in the reduction and adaptation of working hours due to legal guardianship
The improvements introduced in recent years in rights of work-life balance consisting of reducing or adapting the working day have created interpretative doubts about their application and possible scope. Conflicts have arisen when, for example, the…
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Mexico: General administrative provisions on the integration of energy storage systems are published
On 7 March 2025, the Official Journal of the Federation published the final agreement of the Energy Regulatory Commission (CRE) that establishes the administrative provisions for the orderly and efficient integration of storage systems into the…
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Key Points on Portugal's IFICI Tax Incentive for Scientific Research and Innovation Activities
Since 2024, Portugal's IFICI tax incentive has provided a preferential tax regime for individuals engaged in scientific research and innovation. However, its implementation is highly complex due to scattered regulations, multiple eligibility…
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Hospitality & Leisure Law BlogHow to turn the new AI Act into a competitive edge in the tourism industry
The EU Artificial Intelligence Act brings both a challenge and an opportunity for the tourism and hospitality industry. Companies that understand and adopt these new legal obligations correctly will both avoid legal and economic risks and position…
Publications
Mexico: Bill submitted to tax inheritances and donations exceeding 15 million pesos
On March 4, 2025, a bill was submitted to the Congress of Mexico City, proposing a decree to amend the Income Tax Law (ISR). The bill seeks to modify Articles 93, 130, and 132, as well as to add a new article 132 bis, with the objective of imposing…
Mexico City implements a new voluntary informative declaration on the occupation of residential properties
Starting in 2025, taxpayers obligated to pay the property tax in Mexico City will be required to submit an annual declaration regarding the occupancy status of their properties. This measure, which is voluntary and informative, applies only to…
Mexico: Key Strategies to Mitigate Risks Following the U.S. Designation of Cartels as Foreign Terrorist Organizations
The recent decision by the United States to designate Mexican cartels as Foreign Terrorist Organizations (FTOs) marks a significant shift in the risk landscape for multinational companies with interests in Mexico and Latin America. Below, we analyze…
What happened to the metaverse and NFTs in the fashion industry?
The fashion industry was one of the first industries to enthusiastically explore the opportunities afforded by the metaverse and NFTs (non-fungible tokens). However, the technological limitations, the lack of interest among the adult audience and…
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Garrigues Sustainable Newsletter - January 2025
Labor and Employment Newsletter - January 2025
