Spain
Spain - The taxpayer's protected digital domicile: a missing legal framework
The growing digitalisation of taxpayers' personal and professional activity raises new challenges for the protection of privacy and calls for the recognition and regulation of a genuine “protected digital domicile”, distinct from the physical domicile and from the fiscal domicile.Spain: Regularisation under the tax neutrality regime in Corporate Income Tax only allows the elimination of the abusive tax advantage, including under the TRLIS regime
In a novel judgment, the Supreme Court rejects that, under the former consolidated text of the Corporate Income Tax Act (TRLIS) preceding the current tax law, the deferral inherent in the neutrality regime could be rejected on the basis that the relevant transaction had been carried out exclusively to obtain a tax advantage.Spain - Absenteeism, artificial intelligence, mobility, and much more: seven months of current labor issues
The first half of 2026 has been marked by new challenges for companies in areas as diverse as absenteeism management, artificial intelligence, pay transparency, and sustainable mobility. We have compiled the posts published so far this year, reviewing some of the issues that have dominated the legal and labor debate in recent months.Spain: The Government approves employment measures for those affected by wildfires and introduces changes in the area of social security
Royal Decree-Law 20/2026 grants workers affected by wildfires the right to suspend their employment contracts and receive a special benefit for situations of extreme emergency. It also extends paid leave in the event of death caused by wildfires to five working days. Changes have also been made in the area of social security.ESG in the courts: risks, trends and defense strategies
ESG litigation is a reality in the international legal landscape. It exposes companies to significant economic and reputational risks, which should be anticipated through prevention and compliance, not only to reduce the likelihood of claims, but also to strengthen the defense if they ultimately cannot be avoided.The AI Digital Omnibus Regulation has been published, redefining deadlines and simplifying requirements for companies and developers
The new European regulation published in the OJEU will require many organizations to revisit their artificial intelligence (AI) compliance plans. While it introduces simplification measures and extends certain transition periods, it also modifies key aspects of the rules applicable to high-risk systems, transparency, data processing, and innovation, making it necessary to reassess the regulatory impact of ongoing AI projects.Check‑in without friction, compliance without doubt: EUDI Wallet as a competitive advantage
The European Digital Identity Wallet (EUDI Wallet) is, in simple terms, an official app that allows every European citizen to store all their pre-authenticated digital identity documents on their mobile phone, share them (for example, with a hotel before check-in) and sign digitally with speed and ease, all with full legal validity.