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Portugal: Extension of the deadline for the communication of December 2025 invoices
Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any…
Mexico: Draft guidelines for the migration to the schemes of the new Electricity Sector Law
Through this regulation, the Ministry of Energy (SENER) seeks to facilitate the voluntary migration to the current schemes contained in the Electricity Sector Law (LSE) of permits granted under the Electricity Public Service Law (LSPEE), as well…
Digital Labor Collection 2025
We put the finishing touch to the year 2025 by sharing this Labor and Employment Digital Collection in which we compile our newsletters, publications (Labor and Employment, and ESG) and Labor & Employment Blog posts. It is an excellent…
Cross-border remote work and international taxation: the OECD updates its Model Tax Convention
The update introduces new guidelines on when remote work can create a permanent establishment for the employer and adjusts articles 5, 9, 25, and 26 of the Model Convention, among other changes.
Tax Newsletter - November 2025
In the Garrigues’ Tax Newsletter, we compile each month the most relevant updates in this practice area: court rulings, decisions, regulations…
The CJEU’s Mio/Konektra ruling on the copyright protection of works of applied art: interpreting the interpreter
In a case concerning the copyright protection of furniture designs, the Court revisits its settled case law on the originality requirement for the protection of utilitarian objects, while further delineating the relationship between copyright and…
The Supreme Court updates its approach to the duration of certain timeshare agreements
The Supreme court has updated its approach to timeshare agreements following the amendment introduced by Organic Law 1/2025 of January 2, 2025 on efficiency measures in the public justice system. It now allows such agreements to be for…
Spain: Main changes in the procedures of the social jurisdiction, introduced by the Law on the Efficiency of the Public Justice Service
On April 3, Organic Law 1/2025, of 2 January, on measures in the field of efficiency of the Public Justice Service (LOSPJ, for the acronym in Spanish) comes into force, which…
Spain: The challenge of parity in senior management for family businesses
On August 2, 2024, the so-called Parity Law was published in the Official State Gazette, which establishes the obligation of companies included in its scope to ensure that senior management has a composition that ensures the presence of at least…
Tax liability after the recent jurisprudence of the Supreme Court
In various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability…
Spain - New Sustainable Mobility Law: this is the regulatory framework for an orderly transition to a new transport system
The law sets out the roadmap for decarbonizing transport in Spain, establishes a new framework for coordinated planning, strengthens the role of public transport, and promotes the modernization of the mobility system. Among its measures, it…
For another year running, Garrigues is the top law firm in the Merco Responsibility ESG ranking
The firm has once again been highly placed among the 100 most responsible enterprises in Spain according to this ranking