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  • Garrigues continues to be the top-ranked law firm in the Merco Responsibility ESG ranking

    Garrigues has again been recognized as one of the 100 most responsible companies in Spain according to the 2023 Merco Responsibility ESG ranking published today.
  • Spain: The Supreme Court rules on the first appeals on the follow-on actions arising from the truck cartel

    In the fifteen rulings, the High Court clarifies some questions about the case, although we will have to be attentive to its position in relation to the following pending appeals.
  • Garrigues enters the digital trust business with the purchase of a 51% share in EAD Trust

    As a result of this alliance, new products and services related to digital trust will be launched in coming months in the context of the upcoming European regulation on digital identity, elDAS2.
  • Tax Newsletter - March 2023

  • Spain: There is no consensus among the authorities over how transfers of renewable energy projects under development are taxed

    A recent decision by the Navarra provincial tax authorities allows the exemption to be applied to the capital gain on the transfer of shares, which contrasts with the restrictive interpretation given by the Directorate General for Taxes.
  • The Supreme Court rules that Spanish tax legislation discriminates against nonresident hedge funds in Spain

    According to the Court, nonresident hedge funds should be treated like residents if they prove that they are open-ended entities, that they have the relevant authorization, and that they are managed by an authorized management company pursuant to the terms of Directive 2011/61/EU.
  • Four-day workweek: a myth or reality?

    Recently we have been seeing more and more countries launch initiatives to test the possibility of implementing a four-day week. We will take a look at Spain and Portugal and other projects underway in Europe on our Labor and Employment Law Blog.
  • Spain: Partial modification of social security contributions order for 2023

    The new order updates the lower limit for the social security contribution base in each regime in relation to the minimum wage approved for 2023.
  • Criminal compliance models as an indicator of the management of ESG factors and sustainability in companies

    Gabriel Castro and Beatriz Bustamante, partner and principal associate, respectively, of the Garrigues Litigation and Arbitration Department, and Juan Pablo Regojo, director of the Compliance Unit of the Nueva Pescanova Group, address the ‘Models of organization and management in companies for crime prevention from a practical perspective’, in a new edition of ‘The Garrigues Sustainable Dialogs’.
  • Restructuring & Insolvency Newsletter - March 2023 | Judgments