Spain

Garrigues

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  • Spanish Government extends ban on layoffs until December 2026 and requires the repayment of support if companies do not have mobility plans

    Until December 31, 2026, companies receiving direct support payments under Royal Decree-Law 25/2026* cannot lay off employees for reasons related to the crisis in the Middle East, and any companies required to have a mobility plan must repay their support payments if they fail to have a plan in place within the stipulated time limit.

  • China repeals the historical tax exemption on dividends paid to foreign individuals: key implications for Spanish investors

    China has ended a long-standing tax exemption on dividends for foreign individual investors and will now impose a 20% withholding tax. Spanish tax residents should rely on the Spain-China tax treaty to mitigate the tax impact and reduce the risk of double taxation.

  • The tax authorities cannot adjust a taxpayer’s position through alternative exclusionary arguments

    According to the Supreme Court, it is not valid for tax auditors to deal with a finding of fraud upon the law potentially being set aside by providing other adjustment alternatives in the assessment. 

  • Garrigues, 9th in the Actualidad Económica ranking of the best companies to work for

    The firm was noted for “giving young people the opportunity to develop in a challenging, learning-oriented and international environment”

  • Cognitive accessibility in employment: changes that companies must implement before January 2027

    The regulations that will come into force on January 2, 2027 develop the basic conditions of cognitive accessibility by establishing specific minimum obligations. In this post, we explain those related to access to employment.    

  • New genomic techniques (NGT): the new European framework for plant innovation

    A new regulatory framework has commenced for new genomic techniques and is set to transform plant innovation in Europe. Beyond the opportunities to develop more competitive and sustainable varieties, the sector must prepare for significant implications regarding intellectual property, licensing, and market access. 

  • Spain launches its new capacity market to strengthen the security of electricity supply

    Order TED/966/2026 creates the capacity market for the Spanish peninsular electricity system, a new mechanism aimed at guaranteeing the coverage of demand and strengthening security of supply through competitive auctions in which generation, storage and demand facilities may participate.

  • How AI will shape future contractual disputes

    The widespread adoption of AI will not bring about a revolution in Spanish contract law. What will change is the reality that judges or arbitrators will have to adjudicate: facts influenced by AI, new forms of evidence, and standards of diligence yet to be defined.

  • Garrigues wins seven awards at ITR Europe Tax Awards 2026

    The firm was named CJEU Firm of the Year and received industry honors in Spain and Portugal

  • Change of hotel operator: key employment points of the transfer of employees

    A change of hotel operator can trigger a transfer of undertakings with direct implications on the hotel’s employees. Along with receiving a business as a going concern,  in most cases the new operator must take on the workers already providing services at the hotel, with all their rights and obligations.