Spain
The EU promotes the elimination of the VAT exemption on short-term rentals
Directive (EU) 2025/516 introduces a significant reform in the VAT scheme applicable to short-term rentals, which is set to take effect on July 1, 2028. The reform will mean that rentals of accommodation to the same person for a maximum of thirty nights will be subject to VAT, on the basis that this type of rental has a similar function to the hotel sector. In addition, the role of digital platforms in collecting VAT is strengthened. It will be necessary to closely monitor the adaptation of this Directive to Spanish law in order to determine its final scope.E-commerce in light of recent changes to customs regulation
In order to strengthen control and revenue collection, and to encourage more efficient and sustainable logistics models, the EUR 150 customs duty exemption is set to be abolished from mid-2028, with a transitional EUR 3 customs duty to be introduced in the interim. Additionally, a handling fee per package is expected to be introduced and the use of IOSS (Import One Stop Shop) is to be encouraged to simplify customs clearance.Spain: The Supreme Court upholds that competition authorities set the duration and scope of the debarment from contracting with the public sector
In a recent ruling, the Supreme Court recognizes that competition authorities are entitled to set up, in their sanctioning decisions, the duration and scope of the debarment from contracting with the public sector, thereby confirming the recent practice followed by both the CNMC and the regional competition authorities.Spain: Labor measures from the repealed Royal Decree‑Law 16/2025 are reinstated in connection with contributions, the rate for occupational accidents and illnesses and restrictions on dismissal
Following the repeal of Royal Decree-Law 16/2025 by the Lower House of the Spanish Parliament, the Government again approves the social security contribution measures, the rate for occupational accidents and illnesses linked to the CNAE-2025 and restrictions on dismissal at companies that receive public aid.The Supreme Court judgment on the Mezquita de Córdoba clarifies the scope of trademark ius prohibendi against prior domain names
The recent ruling on the domain name “mezquitadecordoba.org” confirms a key idea for any business: a domain name – no matter how old – does not prevail over a registered trademark. The decision highlights the importance of having a solid strategy in place for protecting digital assets at a time when the online world carries increasing weight.Data Economy, Privacy and Cybersecurity Newsletter - February 2026
In this newsletter, we offer the latest updates on everything related to the data economy, privacy, and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this field.EU pushes for a profound reshaping of the digital economy in 2026 with proposed changes to legislation governing AI, data and platforms
2026 brings a raft of reforms that will redefine AI, privacy and digital markets in the EU. The regulatory agenda is shifting towards greater transparency, greater oversight and new obligations for platforms, technology providers and companies that process data or rely on digital services. It will be a pivotal year in terms of anticipating risks, adapting processes and strengthening corporate digital strategies.Repeal of Royal Decree-Law 16/2025 which adopted measures such as the extension of the national minimum wage and the update of contribution bases
The Plenary of the Lower House of the Spanish Parliament has repealed Royal Decree-Law 16/2025, which adopted urgent measures in economic, tax and social security matters, and extended certain measures to address situations of social vulnerability.