Spain
The European Union’s Data Act and its impact on the tourism sector
The new European Data Framework transforms the role of hotels in the digital economy. The Data Act gives back to establishments control over the information generated by their connected systems and opens opportunities to innovate, optimize costs and strengthen their competitiveness.The public CbC: first application in Spain of the new obligation of “corporate transparency”
The obligation to publish the so-called “country-by-country report” (known as “public CbCR”) affects multinational groups and independent companies whose consolidated revenues exceed 750 million euros in each of the last two consecutive years. Spain has some relevant peculiarities in the transposition of this obligation that should be considered in its first application.The Spanish Government shortens the time period for implementing sustainable mobility to work plans which will end on December 5, 2026, and adopts provisions prohibiting dismissal
Qualifying companies will need to have their sustainable mobility to work plan by December 5, 2026, and beneficiary companies of direct support will not be able to dismiss until June 30, 2026.The Supreme Court sets criteria on the overlap of the weekly rest with a holiday
The Employment Chamber of the Supreme Court rules on how to deal with certain cases in which the weekly rest coincides with a holiday. Below, we break down the keys to the most relevant rulings in this regard and their practical implications.The Mafia no longer has a seat at the table: the OEPM follows in the EGC’s footsteps and invalidates the Spanish trademark
The Spanish Patents and Trademarks Office (OEPM) has declared the trademark “La Mafia se sienta a la mesa” invalid, deeming it contrary to public policy and accepted principles of morality based on the same criteria that led the European General Court (EGC) to invalidate the European trademark in 2018.Spain: Examination of new administrative principles on conflicts in the application of tax provisions and sham transactions
Although the Supreme Court has already concluded that the “classification,” “conflict in the application of tax provisions,” and “sham transaction” rules are not interchangeable, TEAC held recently that a sham transaction proceeding can be initiated in relation to a transaction meeting the requirements set out in the General Taxation Law (LGT) for a conflict.The new coastal regulations may put an end to the extensions of maritime-terrestrial concessions
Extensions of concessions along the Spanish coastline are under European pressure. Following several rulings inspired by the case law of the European Court of Justice and infringement proceedings brought by the European Commission, the Spanish Government is preparing to reform the coastal regulations to require prior tendering for their award and extension.