Spain
What changes in Pillar 2 after the introduction of the new OECD Safe Harbours
The OECD proposes new permanent safe harbours with the aim of simplifying the standard calculation rules of the Global Complementary Minimum Tax (Pillar 2) and reducing the possibility of an obligation to pay tax on this tax. In addition, it proposes the extension of the existing transitional CbCR safe harbour for one year.How can the company use the medical examination to control absenteeism from work
Given the high rate of absenteeism, companies are exploring possible measures to reduce it. Article 20.4 of the Workers’ Statute gives them the possibility of verifying the state of health of employees through medical examinations. In this post we explain the scope of this tool.The EU adopts a comprehensive legal framework to strengthen the defense industry and guarantee supply in Europe
Regulation (EU) 2025/2643, approved on December 16 and published in the Official Journal on December 29, establishes a European Defence Industry Programme and measures to ensure the availability of strategic products. With a €1.5 billion funding allocation for 2025-2027, it aims to strengthen the European industrial base and support the reconstruction of Ukrainian industry.Review of the requirements for applying the reduced 15% corporate income tax rate to newly incorporated entities carrying out the same activities as their shareholders or related entities
In a recent binding ruling, the Spanish Directorate General for Taxes (Dirección General de Tributos, DGT) concluded that the mere coincidence between the activity carried out by a newly incorporated entity and that previously performed by its shareholders or other entities related to those shareholders is not, in itself, sufficient to deny the application of the reduced rate, provided that there has been no legal transfer of the activity.The main labor changes that 2026 may bring
2026 may be the year in which various regulations that have been in the making in recent years see the light, such as the Intern Statute, the possible reform of the severance pay system or the Industry Law. We could also see the reform of the Law on the Prevention of Occupational Risks and the transpositions of the European directives on transparent working conditions, pay transparency or working conditions in platform work.Spain and the EU strengthen the circular economy agenda: new PEMAR 2025-2035 and new measures on plastics
The end of 2025 has been marked by the new National Framework Plan for Waste Management, which redefines the waste management strategy in Spain, while, in parallel, the European Union keeps promoting a first pilot to accelerate the circularity of plastics as a prelude to its future Circular Economy Law.Digital Labor Collection 2025
We put the finishing touch to the year 2025 by sharing this Labor and Employment Digital Collection in which we compile our newsletters, publications (Labor and Employment, and ESG) and Labor & Employment Blog posts. It is an excellent opportunity to review the most relevant labor and employment issues of this year and those that we have highlighted as possible novelties for the coming year.The Supreme Court updates its approach to the duration of certain timeshare agreements
The Supreme court has updated its approach to timeshare agreements following the amendment introduced by Organic Law 1/2025 of January 2, 2025 on efficiency measures in the public justice system. It now allows such agreements to be for longer than an indefinite-term, or than the statutory 50-year period, when they are linked to preexisting rules. It also accepts agreements in which the subject-matter is defined through a floating system.