• Buying properties in Spain (II): key technical steps for Polish investors

    Navigating the intricacies of property acquisition in Spain, especially for Polish buyers, requires a grasp of technicalities. From the pivotal signing of sales contracts to financing options, this article explores in detail the essential steps for a smooth transaction process.
  • Buying properties in Spain (I): first steps and important considerations for foreign investors before the purchase

    When it comes to purchasing a property in Spain, there are several factors to consider before, during, and after the acquisition process. In a three-part series of articles, we will delve into the steps to follow in each case, beginning with this initial overview focusing on pre-purchase procedures.
  • 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.
  • Whistleblowing channels at companies in Spain: the key aspects of the new law protecting whistleblowers from all angles

    The law protecting whistleblowers in Spain requires companies with 50 or more workers to have an internal whistleblowing system in place and sets out fines of up to €1,000,000. 
  • Tax Newsletter - March 2023

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
  • 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.