Spain

Garrigues

ELIGE TU PAÍS / ESCOLHA O SEU PAÍS / CHOOSE YOUR COUNTRY / WYBIERZ SWÓJ KRAJ / 选择您的国家

  • 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: 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.

  • Registration of collective labor agreements and agreements and control of legality

    The Supreme Court declares that the control of legality for collective agreements falls outside the powers attributed to it by law.

  • Garrigues Sustainable Newsletter - July 2026

    In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.

  • Labor and Employment Newsletter - July 2026

    Compilation of the most relevant legal developments in the field of labor law in Spain.

  • 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.

  • Tax Newsletter - June 2026

    In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.

  • The Supreme Court will rule on the administrative silence regime applicable to requests for declarations of special municipal interest or utility, which are necessary for the application of IBI tax rebates

    The conclusion of the court could have implications for other municipal taxes, in relation to which the regulations establish similar rebates.