Spain
Spain: The price of products purchased from the group may implicitly include a royalty for the use of intangible assets, subject to a nonresident income tax withholding
The Madrid High Court based its decision on a presumption that transfers of intangible rights by non-Spanish resident taxpayers are for consideration, as well as on a presumption of economic rationality, which suggests that, under the arm’s-length principle, a fee should be paid for those transfers.Spain - New University Students’ Statute: obligations for external academic placements
As from October 23, 2026, Royal Decree 855/2026 strengthens the requirements governing external academic placements, with a direct impact on training, tutoring, social security coverage and the selection of host companies.Keys to the temporary contract that companies can enter into with artists, technicians and auxiliary staff
Since the 2021 labor reform, the Workers’ Statute has reinforced the presumption that the employment contract is concluded for an indefinite period, with the temporary contract reserved for exceptional cases. One of these, due to the specialties of the performing, audiovisual and musical arts sector, is the fixed-term artistic employment contract applicable to artists and technical and auxiliary staff. This post explains the characteristics of this contractual modality regulated in Royal Decree 607/2026.The CNMV and the ICAC update their recommendations on sustainability reports in the interim before transposition of the CSRD Directive in Spain
A third joint statement clarifies how companies should confront preparation of the non-financial information statement for 2026 until Spanish legislation is adapted to the latest changes to European sustainability reporting standards.Genuine use of trademarks in the digital age: when a review on Tripadvisor also counts
The General Court of the European Union has once again emphasized that genuine use of a trademark is not determined solely by the geographic extent of its use, but by the commercial reality of the market in which it operates. In a recent case regarding hotel and restaurant services, the court confirmed that an online presence, social media, customer reviews and booking platforms can be sufficient evidence to prove genuine use of an EU trade mark.Farewell to free termination: how the probationary period changes for employment contracts in the hotel industry
The entry into force of Royal Decree 723/2026 requires hotels to define, before the employment relationship with an employee begins, the specific experiences that will be assessed during the probationary period, as well as to document the outcome of that assessment and justify whether or not it has been passed. The change is far-reaching: free termination during the probationary period is no longer a blank cheque and becomes a decision that may be reviewed by the courts in light of the previously agreed criteria.What the new European Commission recommendation says about facilitating SME transfers
Although the recommendation is not binding, it is particularly relevant because it anticipates the direction that future national and European policies could follow in the field of family businesses, generational renewal and tax incentives for business transfers.