Featured publications
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Tax BlogThe Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
The Supreme Court has confirmed that the reasoned reports are binding on the tax administration both in the classification of the activity and in the quantification of the basis for the deduction for tax years started before 2015. However, the issue…
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Labor & Employment BlogTurning point in the management of disciplinary dismissals after the Supreme Court has determined the need to hear the employee first
In a recent ruling, the Supreme Court has changed its doctrine on the procedure for executing disciplinary dismissals. From now on, Spanish companies must hear the employees before notifying them of the disciplinary dismissal, except in cases in…
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The CNMV and the ICAC publish a statement on sustainability reports in the interim before transposition of the CSRD Directive in Spain
They recommend preparing non-financial information statements in line with the new EU rules, without overlooking the Spanish corporate law rules in force
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Intellectual Property BlogNew patent possibilities emerge for natural products
New case law by the Technical Board of the European Patent Office (EPO) establishes that new active principles contained in natural extracts used in traditional remedies qualify as patentable.
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Hospitality & Leisure Law BlogCountdown for traveler registration by tourism companies: key points and privacy challenges of the regulation
It is expected that, from December 2, Royal Decree 933/2021 will be fully applicable, which obliges lodging and vehicle rental companies, as well as tour operators and digital platforms acting as intermediaries in these activities, to document and…
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Tax BlogFirst State and Autonomous Community tax measures to support those affected by the DANA (and others that could be considered)
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these…
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Labor & Employment BlogVade mecum of the main paid leaves in Spain
What kind of leave can employees take? How? When? In this post we present a basic guide to the main paid leaves regulated in the Workers’ Statute. These leaves can be developed, extended or enhanced through the collective bargaining agreement…
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Spain Tax NewsletterThe reasoned reports for technological innovation tax credits are binding on the tax authorities
A comprehensive compilation of the main new developments in tax matters in Spain.
Publications
DANA: Paid leave for adverse weather events and other labour measures approved
The new measures also include, among others, new obligations to inform workers' legal representatives of the activation of alerts due to disasters and other adverse meteorological phenomena and protocols for action in the event of disasters through…
Madrid approves an investment deduction for non-residents who become IRPF taxpayers in this autonomous community
The deduction will amount to 20% of the acquisition value of certain assets and will require the maintenance of the investment and residence for several years.
Regulatory framework of the new rules for electronic service on companies and individuals
Decree-Law no. 91/2024 of November 22 was published. This new legislation from the Portuguese government establishes the regulatory framework of the technological solutions that will enable the implementation of electronic court service on companies…
Spain: The Supreme Court declares that a prior hearing is necessary in disciplinary dismissals
The Court considers that this is an obligation arising from Article 7 of Convention No. 158 of the International Labour Organisation which must be applied to new dismissals.
Newsletters
Garrigues Sustainable Newsletter - October 2024
Data Economy, Privacy and Cybersecurity…
Transport, Logistics and Shipping Newsletter -…
Tax Newsletter - July, August and September 2024
