Supreme court ruling on the cost/benefit multiplier not applying to cadastral values of properties makes it recommendable to review the cadastral values of sailing and yacht clubs, leisure harbors and marinas.
In October, the European Commission and a number of airlines operating in Europe have held several talks to reach specific agreements to achieve better information and timely refunds to passengers following flight cancellations. Passengers’ rights in relation to flight cancellations are regulated in Regulation (EU) No. 261/2004 on air passenger rights in the event of cancellation, denied boarding or long delay of flights, and as a result of the pandemic the Commission prepared a set of interpretative guidelines on these rights in the context of cancellations due to COVID-19.
The process for draft bill on reforming the Maritime Shipping Law (LNM) and the Revised State Ports and Merchant Shipping Law (TRLPEMM) is still in progress. A few of its new provisions are featured below: 
Royal Decree 784/2021 approving the regulations on historic ships and boats and their unique reproductions, which implements additional provision eight of the Maritime Shipping Law, has been passed to adopt protection and support measures for the preservation of historic ships and boats and their unique reproductions, through rules on their registration and their documentation, along with the putting in place of a simplified certification and inspection system.
A decision by the Directorate General for Merchant Shipping (DGMM), delivered on May 27, 2021, has re-allowed entry to Spanish ports of passenger cruise ships making international voyages and sailing within Spanish territorial waters so that they can enter ports open to international navigation, although subject to the health measures for the resumption of international cruises, determined by the Health Ministry and published on the relevant website.
Final provision one of Law 11/2021 on measures to prevent and combat tax fraud (BOE of July 10, 2021) has amended Law 19/1994 on the Canary Islands tax and economic regime to adapt the Canary Islands Special Register of Vessels and Shipping Companies (REBECA) to the 2004 Community Guidelines on State aid to maritime transport. 
In April 2021, an opinion of the Advocate General of the Court of Justice of the European Union (CJEU) was issued in a case expected to become a milestone for intra-EU investor-state arbitration. While many had hoped that there would be a place for arbitration in the EU under certain conditions, those hopes were dashed by the Court's latest ruling.
The National Appellate Court has endorsed including software in the definition of “production processes” even if it is developed in non-manufacturing sectors; and criticized denial of entitlement to the credit for software projects on the basis of technical reports from the Spanish finance authority containing legal assessments.