Featured publications
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Hospitality & Leisure Law BlogShort-term accommodation rental services: how they have to comply with the new register and the digital entry point
Royal Decree 1312/2024 establishes a new registration procedure for short-term leases and creates the single digital entry point (Ventanilla Unica Digital) for Leases. This regulation, which shall apply from 1ST July 2025, seeks to comply with…
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Tax BlogThe Spanish participation exemption on dividends and capital gains is a “full exemption” for the purposes of the Controlled Foreign Company regime
According to the Directorate General of Taxes, exempt dividends and capital gains obtained by foreign holding companies do not have to be declared in Spain.
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Labor & Employment BlogTen possible changes in labor legislation expected by 2025
2025 is set to be a key year for labor relations in Spain, as major reforms that have been in the pipeline in recent times are expected, for example the reduction of the working day or the Interns’ Statute.
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Minimum monthly wage increases in 2025
Decree-Law no. 112/2024, of December 19th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to 870 euros, with effects from January 1st, 2025, onwards.
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Pillar 2 in Spain: Global Minimum Tax for large groups approved
We review its main characteristics and remind you of the aspects to which you should pay special attention.
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The Spanish Supreme Court declares that it is not possible to increase compensation for unfair dismissal through the courts
It considers that article 56 of the Workers' Statute does not violate the provisions of article 10 of Convention No. 158 of the International Labor Organisation, the two provisions being compatible.
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Data Economy, Privacy and Cybersecurity NewsletterData centers as a key part of the digital economy. Challenges and new horizons
In this newsletter, we offer the latest updates on everything related to the data economy, privacy and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this…
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Hospitality & Leisure Law BlogRevisiting the prohibition on tourism rentals by condominium law
The popularity in Spain of vacation rentals has been accompanied by a rise in litigation between the owners of tourist apartments and the condominium law of the buildings where those apartments are located. This litigation, initially concentrated in…
Publications
Spain: The new list of CNAE-2025 codes has been published, together with the deadlines for reporting them
The National Classification of Economic Activities for the year 2025 has been updated and those responsible for the payment of Social Security contributions must comply with the reporting obligations.
Portugal: May a partner unilaterally withdraw from the “aval” (guarantee) granted on a blank promissory note after leaving the company?
The SCJ decided that the legal binding for the “aval” in a blank promissory note may, under certain terms and circumstances, be unilaterally terminated by a former partner or former managing partner of the guaranteed company.
The Law on efficiency measures in the Public Justice Service restores the nullity of dismissal of workers with an on-demand working day
In addition to a number of procedural amendments, the regulation - published in the Official State Gazette on 3 January 2025 - restores the nullity of dismissal for workers with an on-demand working day or who take five days' leave for illness or…
Portugal: The new incentive for scientific research and innovation (IFICI) was finally regulated
The IFICI is a tax incentive focused on attracting qualified talent to drive innovation and scientific research in Portugal.
Newsletters
Tax Newsletter - November 2024
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Data Economy, Privacy and Cybersecurity…
Portugal Indirect Taxes Newsletter - N.º 2
Labor and Employment Newsletter - November 2024
