Spain
Protocols against adverse weather phenomena: anticipation for a better organization of work
Extreme weather events are no longer exceptional: heat waves, torrential rains and storms erupt more frequently, forcing companies to rethink their work organization. This post analyses how action protocols in the face of climatic contingencies are consolidating themselves as essential tools for managing situations that may affect work activity in an anticipated and orderly manner.Television vs. Internet: The CJEU Clarifies Jurisdiction in International Defamation Cases
The CJEU judgment in Idziski clarifies the criteria for jurisdiction in defamation cases involving dissemination across multiple Member States. The ruling distinguishes between content broadcast on television and on the internet, confirms the territorial allocation of damages pursuant to the mosaic theory, limits recourse to the victim’s centre of interests to cases involving the internet (subject to the victim’s identification), and reserves actions for general rectification to courts having jurisdiction over the entirety of the harm.The growing importance of tax residence in our jurisprudence
In recent years, the courts have issued numerous and important resolutions and judgments that we review below, which have been shaping an abundant doctrine on the concepts of center of economic interests, center of vital interests or sporadic absences, or on the value of residence certificates.The Labor Inspectorate’s access to the workplace located at the company’s registered office
Without prior consent of the company, the Labor and Social Security Inspectorate (L&SSI) needs judicial authorization to access the registered office and the workplace located therein when there is no appreciable physical separation between the two and it has not informed of its desire to access only the workplace area.The Supreme Court annuls the Single Registry for Vacation Rentals and returns control of short-term rentals to the regional authorities
The Supreme Court has partially overturned Royal Decree 1312/2024 which created the controversial Single Registry for Short-term Rentals. In its judgment of 19 May 2026, the Court held that the State lacked the competence to impose a national registry that overlapped with those already in place in the autonomous communities, as the Council of State had already warned. We analyse the European origin of the regulation, the issues it raised, what remains in force and what property owners should do next.Supreme Court: The cost of new construction is not updated for the purposes of Stamp Duty Tax, even if the deed is granted years later
According to the court, the tax regulations are clear in establishing that the taxable base of the Stamp Duty Tax is the real cost value of the new construction that is declared, without mentioning the market value and without providing for update coefficients.The company does not always have to adapt the position in the event of a permanent disability
The idea has spread that any situation of permanent disability of an employee forces the company to adapt their position, relocate them and/or make reasonable adjustments, but this is not always the case. The suspension of the employment contract with reservation of a job when the employee’s situation of disability can be reviewed for improvement that allows their reinstatement still exists.Listing Act: The new regime for the disclosure of inside information enters into force from 5 June 2026
The reform of MAR introduced by the Listing Act eliminates the obligation to disclose intermediate steps in protracted processes and establishes a more objective criterion for delaying disclosure, based on the contrast with the issuer's previous public announcements.