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Employment news | January 2026

Andersen's Labour Law team analyses the most interesting regulations and rulings from January
Employment news | January 2026
REGULATIONS

December 3rd Law 9/2025, on Sustainable Mobility. Mobility to work becomes a structural element of the labor organization.

  • Law 9/2025 establishes that companies with more than 200 employees, or 100 per shift, must elaborate Sustainable Mobility to Work Plans (“PMST”), based on a previous diagnosis and subject to collective bargaining. These plans must include measures for sustainable transportation, active mobility, remote working, road safety and carbon footprint compensation, applicable to employees, suppliers and visitors. In addition, the Law creates the Integrated Mobility Data Space (“EDIM”) to guarantee traceability and information management, reinforces monitoring through biannual reports and establishes a specific sanctioning regime, making labor mobility an area that can be audited by the labor authority.

December 23 Royal Decree-Law 16/2025, Revaluation of pensions for 2026 and complementary measures regarding Social Security.

  • The Council of Ministers approved the Royal DecreeLaw, which updates the pensions of the Social Security system, Passive Classes and other public benefits for the year 2026. Among the modifications, it is worth mentioning several technical adjustments in contribution matters, including the updating of minimum bases and contribution groups according to the SMI, the fixing of the maximum contribution base at 5,101.20 euros, as well as the contribution corresponding to the Intergenerational Equity Mechanism at 0.90%. The additional solidarity contribution is also updated, and the net income brackets applicable to selfemployed workers are extended to 2026. Finally, the premium rates for professional contingencies are revised to adapt them to the new CNAE activity codes. This new regulation has not been finally validated by the Spanish Congress and it is expected that new regulations will be issued to confirm the changes on public pensions and Social Security matters.

November 24, 2025 Resolution, from the Directorate General of Employment, which registers and publishes the Agreement for the modification of the VII General Collective Bargaining Agreement of the Construction Sector.

  • This Agreement establishes new increases in the salary tables, adapting them to the economic evolution and guaranteeing the retributive update of the different professional levels. It also introduces technical adjustments to the sector’s Simplified Employment Pension Plan, with the aim of improving its operability and bringing it into line with current legislation. The amendment also establishes a minimum gross annual remuneration by professional levels, reinforcing salary homogeneity and legal certainty in the remuneration structure. In addition, an additional provision is revised to study the possibility of bringing forward the retirement age in particularly arduous, toxic, dangerous or unhealthy activities, considering the particularities of the sector and the need to reinforce occupational health protection.

Approval of the draft bill regulating the profession of equality agent and extension of the Strategic Plan for Effective Equality between Women and Men.

  • The Council of Ministers has approved the draft bill which regulates for the first time the professional practice of equality agents. The regulation establishes that access will be by means of a professional qualification (degree or official master’s degree in gender studies, feminism or equality policies) and defines their essential functions: diagnosis, design, implementation and evaluation of policies and programs aimed at guaranteeing effective equality and eliminating gender discrimination. A transitional period of 10 years is provided for the accreditation of the experience of professionals already in practice. In addition, the Strategic Plan for Effective Equality between Women and Men 2022-2025 has been extended, ensuring the continuity of its measures and objectives while a new plan adapted to the current social reality is being prepared.

Public consultation prior to the preparation of a draft bill to amend November 8, 1995 Law 31/1995, regarding Occupational Risk Prevention and the Prevention Services Regulations, approved by January 17, 1997, Royal Decree 39/1997.

  • The future reform of the Occupational Risk Prevention Law will update the regulatory framework to adapt to new occupational risks, facilitate compliance in small and medium companies (so-called Pymes) and reinforce the protection of employees, including gender perspective, psychosocial risks and self-employed workers. The aim is to provide companies with practical tools for safer and healthier work environments, within the framework of a social dialogue with specialized interlocutors.
RULINGS OF INTEREST

December 2, 2025 Ruling of the Supreme Court (Social Chamber) No. 1165/2025, Rec. 115/2024. 115/2024. The Supreme Court clarifies the appropriate procedural path in disputes regarding the application of collective bargaining agreements.

  • The Supreme Court has clarified that disputes in which the validity of a collective bargaining agreement is not in dispute, but rather which one should be applied in a company or group, should be processed through the collective dispute procedure. The case under analysis involved the application of a regional collective bargaining agreement versus a state agreement. The union’s claim was not to annul either of them, but to determine which should be considered the sectoral agreement of reference. The Court emphasizes that the lawsuit was filed before the company modified its contractual framework and that the dispute focused exclusively on the correct application of the system of priorities between agreements. The Supreme Court upheld the appeal, annulled the judgment of the High Court of Justice of Galicia and ordered that the merits of the case be resolved by the High Court of Justice, establishing the doctrine that this type of disputes shall be solved through the collective procedure.

December 2, 2025, Judgment of the High Court of Justice of the Basque Country (Social Chamber) No. 2571/2025, Rec. 2042/2025. 2042/2025. Recognition of time credit to a prevention delegate who does not belong to the works council.

  • The High Court of Justice has confirmed that, although a company’s collective bargaining agreement does not contemplate the appointment of prevention delegates who do not belong to the works council, the Law on Occupational Risk Prevention allows it. In the case analyzed, an employee was designated by the works council as a prevention delegate and the company accepted the designation. The Court emphasizes that this condition automatically implies legal rights and guarantees, including the necessary time credit to carry out his preventive functions, without the employee having to perform them outside his working day. To deny these guarantees would be inconsistent and would harm the defense of collective interests. In addition, the Court establishes a 1,500€ compensation for moral damages, reinforcing the protection of prevention delegates against possible damages derived from their work.

December 9, 2025, Judgment of the Supreme Court (Social Chamber) nº1209/2025, Rec. 5538/2024. 5538/2024. The indemnity agreed in a collective dismissal that exceeds the legal minimum is computed as income for unemployment subsidy.

  • The Supreme Court has specified that, i n collective dismissals for economic, technical, organizational or productive reasons, only the mandatory minimum amount, set at 20 days’ salary per year of service, is considered as legal severance pay. The amounts that exceed this minimum and that are agreed during the consultation period are of an improved nature, but do not alter the nature of the dismissal and cannot be considered as legal compensation for the purpose of calculating income for access to unemployment subsidy. Consequently, the Court concludes that, to determine whether the required income threshold is exceeded, only the severance payment legally established for the collective dismissal must be considered exempt from being computed as income, while the agreed excess must be computed.

December 16, 2025, Judgment of the Supreme Court (Social Chamber) no. 1261/2025, Rec. 5058/2023. 5058/2023. The revocation of the staff representative by a show of hands voting is null and void.

  • The Supreme Court has reiterated that the revocation of the mandate of a staff representative must be carried out by personal, free, direct and secret ballot, and that voting by show of hands is not valid. In the case under analysis, the revocation agreed at a meeting was declared null and void because these guarantees were not respected, even though most of the employees voted in favor. The High Court emphasizes that the secret nature of the vote is an imperative requirement that guarantees the objectivity and regularity of the procedure. The judgment reinforces the need for strict compliance with the formal rules in the processes of legal representation of employees.

December 17, 2025, Judgment of the Supreme Court (Social Chamber) No. 1280/2025, Rec. 408/2025. 408/2025. Null and void dismissal due to violation of fundamental rights: compensation without quantifying the damage.

  • The Supreme Court decides whether compensation for non-pecuniary damages is applicable in null and void dismissals, even though the party has not provided the basis for its quantification. The Court distinguishes between damages, which must be accredited, and moral damages for violation of a fundamental right. In the latter, the employee is exempted from specifying the amount when it is difficult to estimate, and the judge must determine it prudentially. As a guiding criterion, the Court uses the penalties provided for in the Law on Social Order Infringements and Penalties, weighing the specific circumstances: seniority, persistence of the violation, intensity, personal consequences, recidivism and the attitude of the company. The Court concluded that compensation for nonpecuniary damage should be recognized, although no detailed quantification bases had been provided, and upheld the sentence of 7,501 euros for violation of the fundamental right.

November 27, 2025, Judgment of the Supreme Court (Social Chamber) No. 1152/2025, Rec. 3356/2024. 3356/2024. Dismissal due to supervening unfitness: nullity for lack of reasonable accommodation.

  • The Supreme Court has confirmed that the dismissal for objective causes of a employee declared unfit after a period of disability, but with functional limitations comparable to a disability, must be considered null and void if the company has not explored reasonable accommodation measures or tried to relocate him to a compatible position. The Court emphasizes that a “not suitable” report is not sufficient to justify the termination, and that the lack of adjustments makes the dismissal discriminatory. The reinstatement of the employee is confirmed, with payment of processing wages since the dismissal date until the effective reinstatement and 12,000 euros compensation for nonpecuniary damage.

December 11, 2025, Judgment of the Supreme Court (Social Chamber) No. 1244/2025, Rec. 261/2024. 261/2024. Legality of the unification of the collective bargaining agreement applicable by means of a substantial collective modification when there are organizational and productive causes and it is negotiated in good faith.

  • The Supreme Court confirms that, in a procedure of substantial modification of working conditions of a collective nature, a company may unify the agreement applicable to its workforce under the agreement corresponding to its main activity, provided that there are justified organizational and productive causes, a consultation period is carried out in good faith and there is no reduction of wages or essential conditions. In the case analyzed, the IT services company replaced the provincial metal agreements with the state agreement for consulting companies, negotiating with proposals and counterproposals, respecting previous agreements and guaranteeing the preservation of working conditions. The Court rejected the unions’ allegations of bad faith and the inapplicability of the state agreement, confirming that the procedure followed was the most appropriate and safe one for this type of collective changes.

Contact Andersen’s labour team:

Victoria Caldevilla, Partner at Andersen
Germán Martínez, Partner at Andersen

COMMENT OF THE MONTH

Change of collective agreement -applicable-: the Supreme Court confirms the possibility of resorting to the collective bargaining procedure for substantial modification of working conditions (MSCT) under Article 41 of the Workers’ Statute.

The very recent December 11, 2025, Supreme Court (Labor Chamber) Ruling No. 1244/2025, sets out the rules on an issue that had not been a peaceful issue in the case law and that had not been generally accepted by the courts: the possibility of resorting to the procedure of substantial modification of working conditions of a collective nature of article 41 of the LA to modify the applicable collective bargaining agreement.

Traditionally, the change of agreement had been linked to the opt-out regime of article 82.3 of the LA or to the negotiation of a new agreement, given the limitations derived from article 41.6 of the LA. The judgment clarifies this debate and admits this route, although it does so with important nuances or conditioning factors.

The case is based on a historical plurality of agreements: the company applied for the most part of the workforce the 18th State Collective Bargaining Agreement for consulting companies, while a minority of the workforce (115 workers in 13 centers) was still regulated by provincial agreements of the metal industry and commerce, despite the fact that the entire organization carried out a homogeneous activity. The substantial modification of working conditions’ collective procedure was aimed at unifying this conventional coverage and homogenizing the conditions of the employees, by applying a single agreement (that of consulting companies) to the entire workforce.

The Supreme Court considers the recourse to Article 41 of the Labor Act to be legitimate, as the main and essential premise, because the consulting agreement that is extended to the entire workforce as a result of the susbstantial modificatio collective process is not just any agreement, but the one that is objectively applicable due to the principle of universality and the criterion of the predominant activity, thus discarding any logic of free business choice -given that the determination of the applicable collective agreement is neither available nor waivable for the parties-.

It should also be added that the pronouncements of the National Consultative Commission of Collective Bargaining Agreements cited in the judgment are consistently in favor of the application of the state consulting agreement to companies with the activity and CNAE’s activity code of the defendant, without there being a contradictory opinion of said body, the only divergent position being that held by the Joint Commission of the Metal Sector.

It is not, therefore, a selective non-application of conventional conditions, but rather a complete subsumption in the correct agreement, which allows differentiating this case from the uncoupling of Article 82.3 of the LA.

In addition to the above, a decisive element of the reasoning is that the measure does not entail a reduction in wages for the workers affected. The guarantee of salary maintenance, articulated by means of compensable and absorbable supplements, reinforces the proportionality of the decision and prevents artocle 41 of the LA from being used as an indirect means of degrading economic conditions.

In short, the ruling does not legitimize a free change of collective bargaining agreement, but it does shed light on the possibility of using article 41 of the LA to homogenize the conventional coverage, provided that the objectively appropriate agreement is applied, there is good faith negotiation, and the economic core of the working conditions is preserved.

It also represents an important step forward for an issue that is not so strange in practice. There are many cases in which a change such as the one analyzed is necessary, often due to a mistake in the choice of the agreement, many others because there is no collective standard that fully adjusts to the activity of the company, on other occasions because the activity of the company has changed over time, and we had been years with a kind of loophole in the procedure to be followed for correction.

Rocío Vivo, Partner at Andersen

You can download the full document here.

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Andersen Employment Brief | October 2022 Employment Andersen's Employment team analyses the most relevant legilation and judgemnts in October's brief. In it, Raquel de la Viña, delves into the comment of the month on "The shocking volatility of permanent seasonal employment contract" READ MORE >>
Hot spots in Employment Law | October 2022 Employment Our team analyses the main novelties you need to know about employment issues in October READ MORE >>
New US court decision rejects alleged “trafficking” under Title III of the Helms Burton Act Cuban Desk New US court decision rejects alleged "trafficking" under Title III of the Helms Burton Act READ MORE >>
Cuba opens foreign investment to the retail and wholesale sector-Andersen Cuban Desk With this new step, foreign investors will be able to manage the direct marketing of their products in retail and wholesale markets READ MORE >>
European Corporate Insights | July 2022 Corporate and M&A In this publication we address “Doing Business in uncertain times” as one of the topics that have special interest for companies with multinational activities, and especially those doing business in Europe READ MORE >>
The impact of sanctions adopted for the war against Ukraine and the expected increase in arbitrations Litigation and Arbitration Overview of the sanctions in place to date, potential impact on the business of companies and some guidance in relation to the management and resolution of disputes arising from the imposition of such sanctions READ MORE >>
Volatility: a plug for M&A transactions? Corporate and M&A Andersen´s M&A practice in Europe analyzed the Volatility in the market and the key factors to mitigate risks in M&A transactions READ MORE >>
Transfer pricing and financial transactions Tax Andersen's EU Transfer Pricing department has prepared a document with the most relevant and common TFs identified in the OECD guidance READ MORE >>
Measures carried out by the Algerian State and their impact on diplomatic relations with Spain Litigation and Arbitration On June 8th, the Algerian government announced the immediate suspension of the Treaty of friendship, good neighborliness and cooperation between the Kingdom of Spain and the Democratic Republic of Algeria. The following is an analysis of how this decision affects companies that have commercial relations with Algeria and Spanish companies with investments in the Algerian state READ MORE >>
Input tax refund – formally insufficient invoices do not necessarily lead to the exclusion of the input tax deduction Tax In the recent past, there have been a large number of ECJ rulings which have been aimed at ensuring that formally defective (or even missing) invoices do not necessarily lead to the exclusion of the input tax deduction READ MORE >>
Declaration for the Future of the Internet LegalTech y NewLaw The United States and 60 other global partners present the 'Declaration for the Future of the Internet' READ MORE >>
Another positive ruling of the ECJ concerning fixed establishment Tax On 7 April 2022, the European Court of Justice issued a verdict in the Romanian case Berlin Chemie (C-333/20) READ MORE >>
The Supreme Court Addresses Inheritance Tax to Beneficiaries Resident For Tax Purposes In Third Countries Tax Regarding the recent judgment of the Supreme Court ("TS") of 6th April 2022 READ MORE >>
The European Court of Justice has ruled on warranty repairs Tax Repair under warranty completed by the customer may be considered as a supply of services towards the vendor, with repair costs might qualifying as consideration READ MORE >>
The new national security scheme: application to private sector companies LegalTech y NewLaw On Royal Decree 311/2022 regulating the National Security Scheme (ENS) READ MORE >>
Digital security aspects included in the European Union’s Strategic Compass LegalTech y NewLaw, Litigation and Arbitration A Strategic Compass to strengthen the EU's security and defence by 2030 READ MORE >>
New decision by the Southern District Court of Florida recognises the Helms Burton Act’s definition of “trafficking” as constitutional Cuban Desk On March 23, 2022, a judge of the Southern District Court of Florida issued a new ruling recognising that the definition of "traffic" included in the Helms Burton Act (HBL) is constitutional READ MORE >>
The Whistleblower Directive in Europe | March 2022 Employment Andersen´s European Employment practice has prepared a new edition of the European Employment Newsletter focused on the Whistleblower Directive READ MORE >>
European Corporate Insights | March 2022 Corporate and M&A, Banking and Finance The fifth edition of the European Corporate Insights magazine is focused on the Banking and Finance Industry with the principal topic ‘SANDBOX in Europe’ READ MORE >>
Judgment of the Court of justice of the European Union Case C-788/19 Implications for the holding of assets abroad and their regularisation Tax Regarding the ruling of the Court of Justice of the European Union (“CJEU”) on 27th January READ MORE >>
The M&A market in Europe has reached an all time record in 2021 Corporate and M&A Andersen´s M&A practice in Europe analyzed the growth of M&A during 2021 READ MORE >>
The Spanish Supreme Court Confirms the National Court Criterium Stating that Offset Of Nols is a Right, not a Tax Option with a Submission Deadline Tax Regarding the Supreme Court's ruling of November 30, 2021 READ MORE >>
Main novelties of the Startups Act Tax, Corporate and M&A On 27-12-2021, the Official Gazette of the Spanish Parliament published the Draft Law on the promotion of start-ups, known as the “Start-ups Law” READ MORE >>
The Whistleblowing Channel: Enhanced whistleblower protection begins Employment The deadline for Spain, as an EU Member State, to transpose Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting breaches of Union law has expired READ MORE >>
Impact of ESG on M&A activity and investment decisions Corporate and M&A Andersen´s M&A practice in Europe analyzed the importance of ESG criteria in M&A READ MORE >>
The Resilience and Recovery Guide Tax Andersen´s Business Incentives and Tax Credits practice developed The Resilience and Recovery Guide READ MORE >>
New Portfolio of Opportunities for foreign investment in Cuba Cuban Desk The Cuban authorities update the Portfolio of Opportunities for Foreign Investment in Cuba in order to inform foreign investors about new projects of interest READ MORE >>
Agri-food Insights | November 2021 Agrifood Latest developments impacting on the agri-food sector, specifically the new Common Agricultural Policy (CAP), new amendments to the Food Chain Act, new trends in investment and profitability, among others. READ MORE >>
European Corporate Insights | November 2021 Corporate and M&A The new edition of our #EuropeanCorporateInsights magazine provides an overview of the latest #ESG developments specific to different European jurisdictions READ MORE >>
Global Transfer Pricing Insights | October 2021 Tax, Transfer Pricing In this publication, Andersen Global's Tax team provides a guide to understanding the transfer pricing rules, regulations, policies and practices of the jurisdictions covered READ MORE >>
The Possibility of foreign investment in MSMEs in Cuba Cuban Desk New regulations associated with the establishment of MSMEs in Cuba, which open up the possibility for Cubans to create their own businesses and contribute to the island's economic development READ MORE >>
Limited Liability Companies in Europe Corporate and M&A New Andersen Guide with an overview on Limited Liability Companies in Europe, its formation and incorporation procedures with a dedicated section for each of the European countries covered in this Guide READ MORE >>
Updates on the extension of ERTEs, riders’ employment rights and the interprofessional minimum wage Employment Andersen's labor team summarizes the main novelties that each of these regulations include in labor and social security matters READ MORE >>
New measures in Cuba on the exercise of private activity Cuban Desk On August 19, 2021, the regulations governing the exercise of private activity, including (i) self-employed workers, (ii) MSMEs and (iii) non-agricultural cooperatives, were published in the Official Gazette of Cuba No. 94 Ordinary READ MORE >>
Helms Burton Act: new lawsuit under Title III and appeal in favour of American Airlines Cuban Desk The Court argues that if the property giving rise to the claim was seized prior to March 12, 1996, a U.S. national cannot bring an action under the HBA unless he acquired title to his right to the claim prior to March 12, 1996 READ MORE >>
Relevant information for employers regarding the vaccination certificate Employment Andersen´s European Employment Practice, has prepared this edition of the Newsletter providing an overview of 21 countries with the most common questions employers have regarding the vaccination certificate READ MORE >>
European Corporate Insights | July 2021 Corporate and M&A In this publication Andersen´s European Corporate and M&A practice address “How to Finance M&A transactions in Europe" READ MORE >>
The figure of the Investor in the Draft Bill for the promotion of the startup ecosystem Tax, Corporate and M&A The Government approves the Draft Bill on Startups, which aims to boost investment in the entrepreneurial ecosystem in Spain through tax benefits, investment support instruments and attracting talent. Javier Bustillo and Borja De Gabriel analyse the measures adopted and what they imply for this type of companies and their investors READ MORE >>
The case against Pernod Ricard, S.A. is dismissed under Title III of the Helms-Burton Act Cuban Desk In this lawsuit, the defendant was accused of engaging in "trafficking" with respect to assets confiscated from the plaintiffs' family by the Cuban government after 1st January 1959 READ MORE >>
Cuba updates the system of foreign company commercial representation Cuban Desk On June 7th 2021, a batch of standards was published in the Ordinary Official Gazette of the Republic of Cuba No. 63, updating the legal regime of branches and representations of foreign companies READ MORE >>
Helms Burton Title III plaintiffs reach settlement with defendant LafargeHolcim Cuban Desk The lawsuit, filed by the Clafin family, was based on the use of property confiscated by the Cuban government READ MORE >>
New lawsuit under Title III of Helms-Burton between sugar mills. Francisco Industries, Inc. v. ASR Group International, Inc. Cuban Desk The lawsuit alleges that ASR has engaged in "trafficking" because it knowingly and intentionally profited from the assets once confiscated from the defendant through its business activity READ MORE >>
Proceedings against Meliá regarding the management of hotels on Cuban soil are closed for lack of jurisdiction of Spanish courts Cuban Desk Although the Spanish courts have been the connoisseurs of the matter and the legal arguments used are in accordance with Spanish regulations, this lawsuit has been contextualized with the activation by the government of Donald Trump of Title III of the Helms Burton Law in 2019 READ MORE >>
The EU Proposal for a new Artificial Intelligence regulation establishes a new legal framework for innovation Technology and Telecommunications, AI and Regulatory Compliance The European Commission frames the AI standard within the European digital strategy called "Shaping Europe's Digital Future" READ MORE >>
Latest court decision in Exxon v. CIMEX and CUPET lawsuit under Title III of the Helms-Burton Act Cuban Desk The Court analyses the exemption of foreign states from immunity from prosecution and calls for evidence to clarify the application of the commercial activity exception READ MORE >>
Requirements and obligations of employers in relation to COVID-19 vaccines Employment Andersen's European Employment Group has prepared this 20-country summary that addresses frequently asked questions employers have regarding the COVID-19 vaccine READ MORE >>
Helms Burton lawsuit against Tripadvisor, Booking, Expedia & Visa, Mastercard dismissed at first instance Cuban Desk The main reason for the Court's decision to dismiss the claim is that the LHB requires the Claimant to have acquired title to the claim to the confiscated property prior to 12th March 1996 READ MORE >>
Guide to provide an overview of termination procedures for employees in 21 European countries Employment The European Employment Group of Andersen has developed a practice guide with an overview of the most relevant aspects of dismissals regulations in 21 European countries. READ MORE >>
New lawsuit under Title III of the Helms-Burton Act Cuban Desk Against a Singapore company READ MORE >>
The United States-Cuba Trade Act Of 2021 Cuban Desk The bill aims to reestablish normal trade relations between Cuba and the U.S. READ MORE >>
The EU requires that 70% of non-reimbursable financial aid from European funds be committed by 2022 Public and Regulatory The Regulation creates the Recovery and Resilience Mechanism with the objective of providing financial assistance to Member States to achieve the reforms and investments set out in the national recovery and resilience plans READ MORE >>
VAT Refund procedure to businesses or entrepreneurs established in the territories of the United Kingdom of Great Britain and Northern Ireland Tax Resolution of the Directorate General for Taxation of the 4th January 2021 READ MORE >>
New regulation on access and connection to the energy transmission and distribution networks Energy & Natural Resources In the light of Royal Decree 1183/2020 of 29th December on access and connection to the electricity transmission and distribution networks, with the intention of adapting to EU requirements and facing up to the new reality of the sector READ MORE >>
Tax measures incorporated in the State Budget Law for 2021 Tax Law 11/2020 of 30th December on the General State Budget for 2021 (hereinafter, "LPGE") was published in the Official State Gazette of 31st December 2020. The purpose of this Informative Note is to set out the main tax measures established by the LPGE, which have generally come into force as from 1st January 2021 and […] READ MORE >>
Impact on international transfers of the EU-UK Trade and Cooperation Agreement Technology and Telecommunications The Trade and Cooperation Agreement between the United Kingdom and the European Union was published on 23rd December to regulate relations from 1st January 2021.  Regarding transfers of personal data from the European Union to the United Kingdom, the Agreement provides, in summary, for the following: (i) They will not be considered as international transfers […] READ MORE >>
NI GA 33/2020 of 11 December on returnable packaging Tax On 11th November 2020, the AEAT Customs and Excise Department published Information Note NI GA 33/2020 of 11th December on returnable packaging in relation to packaging that may be exported and subsequently re-imported into the customs territory of the Union, clarifying the formalities required for operators to benefit from the import duty exemption applicable on […] READ MORE >>
The Supreme Court recognises the power of the administration to impose emission limit values in an IEA even though they are not covered by a previous standard Energy & Natural Resources Regarding the High Court's judgment of 3rd November 2020 READ MORE >>
Time limit for applying for registration and/or exercising certain options for VAT purposes Tax The purpose of this note is to recall that, during November 2020, certain benefits and obligations may be claimed for VAT purposes, with effect from 1st January 2021. Regarding the refund scheme for input and non-deducted VAT, as a rule, taxable persons may request a refund of input and non-deducted VAT in the statement-settlement for […] READ MORE >>
European Corporate Legal Insights | Applicable Law to Distribution Agreements in different European countries Corporate and M&A The second edition of European Corporate Legal Insights, the magazine published by Andersen's Corporate Legal Service Line in Europe, analyzes all of these issues to be taken into account in distribution agreements in different European countries READ MORE >>
The United Kingdom agrees to provide 100% support for customs improvement and automation Tax To facilitate change in the internal processes of UK-based companies, the UK government has approved a £50 million direct aid scheme with retroactive effect from 12th June 2020 READ MORE >>
The deadline for waiving applications and permits for access and connection ends Energy & Natural Resources Regarding Royal Decree-Law 23/2020 of 23rd June, which approves measures in the field of energy and other areas for economic recovery and establishes that 25th September will be the deadline for renouncing applications and permits for access and connection, without the seizure of guarantees READ MORE >>
Nullity of dismissal due to situation of Temporary Incapacity Employment Regarding the Judgment of the High Court of Justice of Galicia dated June 9th 2020 READ MORE >>
European Corporate Legal Insights | July 2020 Corporate and M&A Analysis of the restrictions on foreign investment from the COVID-19 crisis adopted by European countries. READ MORE >>
The Council of the European Union postpones the implementation date of the VAT package for e-commerce Tax On 22nd July, the Council of the European Union published a Decision amending Directives EU 2017/2455 and 2019/1995 regarding the deadline for implementation of the two Directives by the Member States. Both Directives substantially changed the distance selling regime and introduced simplification measures mainly affecting cross-border e-commerce either between other Member States or with third countries. Both […] READ MORE >>
When is it necessary to appoint a Data Protection Officer? In the wake of the first sanction by the Spanish Data Protection Agency Technology and Telecommunications The appointment of a DPO is not mandatory for all companies, although it is advisable to have a DPO in any organization that handles a significant amount of personal data READ MORE >>
Financial securites and transfer pricing Tax, Transfer Pricing Securities are instruments designed to ensure greater safety and coverage for the fulfilment of the obligations covered. For example, securities ensure the creditor institutions that the lender will comply with certain financial obligations in case the borrower is not able to bear the costs. In this case, additionally, the debtor of the main operation subject […] READ MORE >>
Collective bargaining agreement applicable to multi-service companies without their own company agreement Employment Regarding the High Court's Ruling of 11th June 2020 READ MORE >>
Change affecting stamps for distilled beverages Tax Order HAC/626/2020, of 6 July, amending Order HAC/1271/2019, of 9 December, approving the rules for the implementation of Article 26 of the Regulation on Excise Duties READ MORE >>
Leaving your post to commit a criminal act Employment Regarding the Judgment of the High Court of Justice of Extremadura of 11th February 2020 READ MORE >>
Preliminary draft Law on Waste and Contaminated Soils Tax On Tuesday, June 2, 2020, the Council of Ministers approved the draft of Law on Waste and Contaminated Soils, implementing the modifications introduced by Directive (EU) 2018/851 of the European Parliament and of the Council of 30 May 2018, which amended Directive 2008/98 / EC on waste as well as the so-called Directive on single-use […] READ MORE >>
Calculation of pro rata for Value Added Tax of Holding Companies in subsidiary share transactions Tax In May, the Supreme Court published two rulings -18th May SCR 428/2020 and 19th May SCR 483/2020- aimed at clarifying how the pro rata for value added tax of holding companies in certain transactions with their subsidiaries should be calculated READ MORE >>
Amendment of the European Commission’s Temporary Framework for State aid and recapitalisation or nationalisation plans Competition and EU law On 20th March 2020, in view of the exceptional nature of the situation caused by the COVID-19 pandemic, a communication from the European Commission was published in the Official Journal of the European Union setting out the so-called Temporary Framework for State aid measures to support the economy in the context of the current COVID-19 […] READ MORE >>
Amendments to the Financial Transactions Tax Bill published Tax On 13th May, the amendments to the Financial Transactions Tax ("FTT") Bill were published in the Official Gazette of the Spanish Parliament and will be the subject of a new plenary session for debate and voting in order to continue their processing. The VOX, Ciudadanos and Popular parliamentary groups have submitted refund amendments to the […] READ MORE >>
Possible impact on the agri-food sector of the imprint of non-traditional brands Agrifood Arising from the transposition of the Community Trademark Directive 2015/EU/2436, the Spanish Trademark Law 17/2001, hereinafter Law 17/2001, had to modify some of its articles. Among them, the article referring to the opening of the concept of trademarks, to include non-traditional trademarks, which have been imposed on the market, mainly due to the advance of […] READ MORE >>
Lack of respect and consideration for co-workers Employment Regarding the December 5th 2019 Ruling of the High Court of Justice of Aragon READ MORE >>
Compensation following the requisition of property or rights of individuals due to the state of alert Public and Regulatory Analysis of the compensation following the requisition of property or rights of individuals due to the state of alert READ MORE >>
Companies against Covid-19 II Employment, Public and Regulatory, Litigation and Arbitration On March 6th, we were preparing to analyse the legal contingencies that companies should consider in relation to Covid-19. Now, a few days later and amid a health emergency, we are preparing to analyse the measures adopted by the Government this past weekend READ MORE >>
Main measures in the area of taxation and customs and indirect taxation in relation to COVID-19 Tax Regarding Royal Decree 463/2020 declaring the state of alert for health crisis management and Royal Decree-Law 7/2020 adopting a series of measures to respond to the economic impact of COVID-19 READ MORE >>
Royal Decree 463/2020, of 14 March, declaring the state of alert for the management of the health crisis caused by COVID-19 Employment Regarding Royal Decree 463/2020 of 14 March, declaring the state of alert for the management of the health crisis situation caused by COVID-19 READ MORE >>
Urgent fiscal measures adopted in relation to COVID-19 Tax Urgent fiscal measures adopted by the government to respond to the economic impact of COVID-19 READ MORE >>
Coronavirus | Royal Decree-Law 6/2020 of 10th March adopting certain urgent measures in the economic sphere and for the protection of public health Employment Regarding Royal Decree-Law 6/2020 of 10th March READ MORE >>
Strengthening the family business: possibilities, strategies and solutions Litigation and Arbitration  1.- The challenges of the family business It is estimated that more than 85% of all companies in Spain are family businesses, understood as those in which ownership or decision-making power corresponds, totally or partially, to persons with family ties; that is, those in which ownership/management/control is dominated or reserved for the family sphere. In […] READ MORE >>
Application of the adaptation and distribution of the working day ex art. 34.8 Statute of Worker’s Rights to the care of children over 12 years Employment Regarding the main changes introduced by RDL 6/2019 of 1 March READ MORE >>
Transposition of the “Quick fixes” into the Spanish legal system: Amendments to the VAT Law and Regulations Tax Regarding Royal Decree 3/2020 of 4 February READ MORE >>
Proposed reform of the Code of Good Governance for listed companies Corporate and M&A The National Securities Market Commission (CNMV) submitted the proposal to amend certain recommendations of the Good Governance Code for listed companies in force since 2015 to public consultation on the 15th. Among the objectives of the reform are the following: – update some contents of the current Code to adapt them to legal changes that […] READ MORE >>
Taxation of compensation paid under the post-contractual non-competition pact: binding consultation V2736-19 of 8 October 2019 Employment On the subject of the binding consultation V2736-19 of 8 October 2019 READ MORE >>
Main developments in the field of social security introduced by Royal Decree-Law 18/2019 of 27 December Employment With regard to Royal Decree-Law 18/2019 adopting certain measures in the field of taxation, cadastre and social security READ MORE >>
Simplification and harmonisation of VAT on intra-Community goods transactions Tax The date of entry into force of this set of measures is 1 January 2020 and witch modifies the harmonisation and simplification of certain rules for value added tax arrangements in respect of the taxation of trade between Member States READ MORE >>
Special Manufacturing Taxes Tax Order HAC/998/2019, of 23 September, regulating compliance with the obligation to keep accounts of the products covered by the manufacture IIEE READ MORE >>
Guide for EU companies to a possible Hard Brexit Tax Initial analysis of a possible Hard Brexit READ MORE >>
Is your company prepared for the GDPR? Technology and Telecommunications

The new GDPR comes into force on the 25th of May 2018

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New developments in corporate tax filing Tax

On May 5, by Order HFP/399/2017, the revised Corporate Income Tax forms were approved for the 2016 fiscal year

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Conference by Íñigo Rodriguez-Sastre in the Club Español del Arbitraje Litigation and Arbitration

Presentation on the admission of evidence obtained in an allegedly unlawful manner in the framework of a conference organised by the Club Español del Arbitraje.

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Sentence of the ECJ in relation to the VAT exemption in intracommunity operations Tax

The exemption cannot be subject to registration in the Registry of Intracommunity Operators (RIO) or in the VIES

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New developments in the SII (Immediate Supply of Information on VAT) Tax

Exemption for taxable persons registered with the REDEME from the requirement to file invoicing registers for the first half of 2017

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The Spanish Supreme Court allows the use of video surveillance Employment

Regarding Video Surveillance Measures for Monitoring Employee Compliance with Work Duties and Norms

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Court decision of the Constitutional Court in relation to the IIVTNU (Tax on the Increase in Value of Urban Land) Tax

The Constitutional Court declares certain provisions of the “Provincial Law of Guipúzcoa” which regulates the IIVTNU, to be void and unconstitutional

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