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  • 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.
  • 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.    
  • Beyond memes: the CJEU finally defines the boundaries of the concept of pastiche as a limitation on copyright

    In its Pelham judgment, the CJEU sets out, for the first time, the concept of “pastiche” as an autonomous limitation to copyright, clarifying its essential aspects and reinforcing artistic freedom in the use of existing works.  
  • The European Union discontinues linked travel arrangements and reorganizes the legal framework governing package travel

    The new European legislation on package travel enters into force, strengthening traveler protection and simplifying the legal framework for the tourism sector. Linked travel arrangements disappear and key obligations for traders are clarified.    
  • Domicile entries and tax inspection: the keys to the most recent case law of the Supreme Court

    The Supreme Court stresses that the prior information that must be given to the taxpayer on his rights and the terms and scope of the action is not satisfied with the delivery of the informative annex that usually accompanies the communication of initiation of the inspection procedure itself.    
  • Courts emphasize the importance of providing reasons and of respecting the principle of legitimate expectations

    The CJEU has reiterated that courts must provide adequate reasons for deciding not to refer a question for a preliminary ruling, even where the parties have not requested this; and the Supreme Court has strengthened the principle of legitimate expectations, by recalling that the application of benefits to customs clearance cannot be denied where the certificates of origin supporting the importation have expired, provided that the customs authorities were able to verify them within the prescribed period.
  • Tax Newsletter - April 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.
  • Use it or lose it: Madrid Provincial Appellate Court confirms the partial revocation of the Spanish Olympic Committee’s trademarks for non-use

    The Madrid Court confirms the partial revocation of several trademarks of the Spanish Olympic Committee due to non-use. The judgment underscores that neither reputation nor sector-specific protection can replace genuine use: without actual commercial use a  trademark is lost.    
  • Garrigues named Spain Law Firm of the Year at the Chambers Europe Awards 2026

    The award recognizes the firm’s leadership in the Spanish legal market following the annual research carried out by Chambers & Partners
  • Branded residences and homeowners’ associations (‘comunidades de propietarios’): agreement with the hotel operator

    An increasing number of purchasers are showing interest in the so-called branded residences, which combine the advantages of acquiring a private home with the sophisticated design, luxury services and professional management provided by a hotel operator. A key aspect of this investment is understanding the relationship between the hotel operator and the homeowners’ association.