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  • The protection of fashion and applied art under criminal law: the Supreme Court rules on the Desigual case

    The Supreme Court has delivered a judgment that bolsters copyright protection for works of applied art under criminal law: It sets an important precedent in Spain in distinguishing design as an art that deserves protection under both criminal as well as civil law.
  • Occupational risk prevention, in adaptation phase to a new working environment

    Close to the World Day for Safety and Health at Work, we review some of the challenges posed by occupational risk prevention and its regulation, such as, for example, achieving its true integration into company management, the framework of corporate responsibilities, considering different types of companies or the preventive legal status of self-employed workers.
  • Spain: Time of imputation of refunds of taxes declared unconstitutional

    The Spanish Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive interpretation of this concept of “non-consolidated situation”. We review what these limitations consist of and how to allocate any refunds obtained.
  • Debunking ‘green sheen’: the new rules on environmental claims

    La nueva Directiva europea sobre ‘greenwashing’ o blanqueo ecológico busca acabar con la ecoimpostura y la obsolescencia temprana. La mayoría de las obligaciones que establece ya son sancionables a través de las normas existentes en materia de competencia desleal. Sin embargo, la nueva normativa europea suple algunas lagunas legales.
  • Updated the minimum contribution bases to the SMI for 2024

    Following the approval of the minimum interprofessional salary (SMI) for 2024, Order PJC/281/2024, of 27th March, amending the contribution order for 2024 (Order PJC/51/2024, of 29th January), has been published in the Official State Bulletin, definitively establishing the minimum contribution bases.
  • Developed the regulation for the additional solidarity contribution

    Approved a modification of the general Social Security collection and contribution regulations, which most notable novelty is the development of the so-called solidarity contribution that will come into force on 1st January 2025.
  • Tax Newsletter - February 2024

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
  • Spain: From 20th March, companies will be required to designate a lawyer within two days

    20th March 2024 will come into effect Royal Decree-Law 6/2023 of 19 December (RDL 6/2023), which amends the Law Regulating Social Jurisdiction (LRJS) and the Civil Procedure Law (LEC) to allow companies to adopt measures for better control of notifications and compliance with procedural obligations.
  • Tax Newsletter - January 2024

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
  • Spain: The labor measures of Law 4/2023 and their enforceability

    There is considerable uncertainty about the obligation to have protocols under Law 4/2023. It is not possible to conclude from the law whether this obligation will be effective as of 2 March 2024 or whether it is pending regulatory development.