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Employment News | June 2026

Andersen's Labour Law team analyses the most interesting regulations and rulings from June

I. LEGISLATION

Law 1/2026 of April 8 on the Comprehensive Promotion of the Social Economy

Law 1/2026 of April 8 introduces significant changes to the legal framework governing cooperative companies, with particular emphasis on gender equality and the modernization of their internal operations.

With regard to equality, the law requires cooperatives and their associations to ensure balanced representation of women and men across all governing bodies. In addition, they must adopt equality measures specifically designed to promote shared responsibility in balancing family, personal, and working life. The law further reinforces equality plans within the cooperative sector and allows cooperatives to establish an Equality Committee where provided for in their bylaws.

Resolution of March 31, 2026, of the Directorate-General of the State Public Employment Service, updating the economic modules used to calculate eligible training costs under alternating work-study contracts

The Directorate-General of the State Public Employment Service has updated the economic modules used to calculate eligible training costs under alternating work-study contracts.

Until now, eligible costs were calculated at 8 euros per hour per participant for in-person training and 5 euros for distance learning or online training. Following the update, those amounts are now 10.1 euros per hour per participant for in-person training and 6.3 euros for distance learning or online training.

Regulation (EU) 2026/1139 of the European Parliament and of the Council of May 20, 2026, amending Regulation (EU) 2021/691 as regards support for workers facing imminent dismissal at companies undergoing restructuring

The European Union has broadened the scope of the European Globalization Adjustment Fund for Displaced Workers (EGF), allowing its resources to reach workers before dismissal takes place, and not only afterward.

Until now, the EGF funded support measures, such as training, career guidance, and outplacement assistance, only after workers had already been dismissed. Under the new regulation, those same measures may now be introduced at the pre-dismissal stage, where a company undergoing restructuring is planning a collective dismissal, even before employment contracts are terminated. The aim is to help affected workers acquire the skills they need to move into a different role with their current employer or find another job, making the transition smoother and reducing the time they spend unemployed. The regulation entered into force on May 21, 2026, the day after its publication in the Official Journal of the European Union, in accordance with Article 2 thereof.

Royal Decree 416/2026 of May 27 regulating flexible retirement and other common aspects of the arrangements for combining contributory retirement pensions with work, and amending the rules on delayed retirement

Royal Decree 416/2026 amends the flexible retirement system with the aim of encouraging greater use of this option and making it easier to combine retirement benefits with work.

Under the new rules, individuals may combine their retirement pension with part-time employment, provided that their working hours represent between 33% and 80% of those of a comparable full-time employee. The pension may also be combined with self-employment. In such cases, the pensioner must not have been registered as self-employed during the three years preceding the event giving rise to the pension entitlement.

The pension is reduced in proportion to the hours worked. However, the royal decree introduces incentives for individuals who enter flexible retirement at least six months after retiring. In these cases, the pension payable while working may be increased by 15% or 25%, depending on the percentage of working hours performed.

Where the pension is combined with self-employment, the pensioner will receive 25% of the pension amount.

The royal decree also establishes reporting obligations to the Social Security authorities, regulates incompatibilities, and sets out common provisions for the various arrangements that allow retirement benefits and work to be combined.

Lastly, the royal decree amends the financial supplement available under the delayed retirement system by modifying the rules governing the so-called “mixed option” for receiving that supplement.

II. COURT DECISIONS OF INTEREST

National Court (Labor Chamber) Judgment No. 62/2026 of April 6, 2026 (Appeal No. 2/2026) Clause allowing proportional recovery of working hours in phased retirement with a compressed work schedule held lawful

The National Court examined the validity of a clause used in the contracts of employees who enter phased retirement and concentrate their entire annual working time into specific months of the year. The clause provided that, where a period of temporary disability leave or the use of authorized leave occurred during the period of active work, the hours not worked would have to be made up later on a proportional basis.

The claim, brought by the UGT trade union and supported by CC.OO., argued that the measure could be discriminatory because it linked employment-related consequences to situations involving illness or the exercise of paid leave rights.

The National Court rejected that argument and upheld the clause. The judgment notes that the applicable regulations allow working time in phased retirement arrangements to be concentrated through individual or collective agreements, including by limiting the actual provision of services to certain months of the year.

The Court also found that the proportional recovery of working hours does not constitute less favorable treatment of employees who are on medical leave or taking authorized leave. Rather, it considered that the measure is intended to preserve the balance between the time actually worked, the salary received, and the corresponding Social Security contributions. It prevents situations in which a period of leave coincides with the compressed work schedule from giving rise to a disproportionate advantage compared with employees who perform work throughout the entire scheduled working period.

Supreme Court (Labor Chamber) Judgment No. 372/2026 of April 15, 2026 (Appeal No. 674/2025) The absence of time records does not automatically prove all claimed overtime hours

The Supreme Court examined the impact of the absence of complete working time records where an employee claims payment for overtime hours. The case concerned an employee at a butcher shop who alleged that he had worked beyond his regular schedule and sought financial compensation for those additional hours. The company did not keep complete time records, although it acknowledged a limited amount of overtime and agreed to pay 1,000 euros in compensation.

The key issue was whether the absence of adequate time records, by itself, means that all overtime hours claimed by the employee must be deemed proven.

The Supreme Court concluded that there is no automatic shift in the burden of proof. The judgment distinguishes between two situations: on the one hand, positions involving variable or difficult-to-predict schedules and, on the other, positions with fixed schedules known to both parties.

For irregular schedules, the absence of time records is particularly significant because such records are the primary means of proving the hours actually worked. However, where a schedule has been established in advance, the employee must provide evidence or indications showing that the schedule was not followed and that overtime was in fact worked.

In this case, the employee failed to provide sufficient evidence or indications to support his claims. Accordingly, the Supreme Court upheld the dismissal of his claim.

Supreme Court (Labor Chamber) Judgment No. 435/2026 of April 22, 2026 (Appeal No. 5194/2024). Pregnancy and protection against retaliation may be invoked in the court claim even if they were not included in the conciliation petition

The Supreme Court examined whether an employee may introduce new grounds for declaring a dismissal null and void in her court claim where those grounds had not previously been included in the conciliation petition. In the case at hand, the employee argued in her court claim that the dismissal was null and void on the grounds of pregnancy and breach of the so-called “protection against retaliation,” arising from a sexual harassment complaint filed with the Labor and Social Security Inspectorate (Inspección de Trabajo y Seguridad Social, ITSS).

The Supreme Court examined whether an employee may include new grounds in her court claim for seeking a declaration that her dismissal is null and void when those grounds were not set out in the conciliation petition.

In the case analyzed, the employee had requested in her conciliation petition that the dismissal be declared null and void in general terms. However, when she subsequently filed her court claim, she introduced two specific grounds for the first time: that the dismissal was null and void because she was pregnant at the time of termination, and that it violated the principle of protection against retaliation, which safeguards employees from adverse action taken in response to the exercise of their rights—in this case, the filing of a sexual harassment complaint with the ITSS.

The Supreme Court concluded that introducing these new arguments in the court claim did not constitute a substantial departure from the issues raised during the prior conciliation proceedings and, therefore, did not prevent the court from considering those claims. In this regard, the Court reasoned that the employer had sufficient advance knowledge of the facts and legal grounds relied upon and had an adequate opportunity to prepare its defense. Accordingly, no prejudice to the employer’s right of defense could be found.

As a result, the Supreme Court overturned the judgment of the High Court of Justice of Madrid, which had dismissed the employee’s claim in its entirety on the grounds of an inconsistency between the conciliation petition and the court claim. The Supreme Court remanded the case to that court so that it may issue a new judgment and, having rejected the alleged inconsistency, rule on the merits of the appeal filed by the employer.

Supreme Court (Labor Chamber) Judgment No. 443/2026 of April 22, 2026 (Appeal No. 126/2025) The five-day leave for caring for a hospitalized family member does not end upon hospital discharge if home rest is still required, even where the collective bargaining agreement links the leave to the duration of the triggering event

The judgment examines whether the five-day paid leave for the hospitalization of a family member ends upon hospital discharge or whether, instead, it may continue until the full five days have been used where home rest has been prescribed.

The employer argued that the leave should remain available only for as long as the hospitalization lasted, based on a strict interpretation of the applicable collective bargaining agreement. By contrast, the collective dispute claim argued that the leave should continue if the family member still required rest and care at home.

The Supreme Court reiterated its settled case law: hospital discharge does not automatically result in the termination or end of the leave if it is not accompanied by the corresponding medical discharge. Hospital discharge means only that the patient no longer needs to remain admitted to the hospital; it does not rule out the need for care at home and outpatient treatment.

The key issue, therefore, is not whether the family member has been discharged from the hospital, but whether, once that discharge has taken place, medical discharge has also occurred and home rest has been prescribed because the patient still needs care and has not yet recovered. This distinction, which may seem subtle but has significant practical consequences, reflects a very common situation: hospital discharge is not normally accompanied by medical discharge, since healthcare continues at the patient’s home.

Accordingly, the Supreme Court dismissed the appeal filed by the employer and upheld the judgment declaring the employees’ right to use the full five days of leave where, following hospital discharge, those days have not yet been exhausted and home rest has been prescribed for the family member or person living in the same household.

Supreme Court (Labor Chamber) Judgment No. 444/2026 of April 23, 2026 (Appeal No. 2505/2024). Heart attack suffered by teleworking employee held to be a work-related accident where the company failed to prove that it occurred outside working time

The Supreme Court has classified as a work-related accident the death of an employee who suffered a fatal heart attack at home during a telework day. The ruling clarifies how the presumption of work-relatedness applies in remote work arrangements and what each party must prove.

Under employment law, any injury suffered by an employee during working time and at the workplace is presumed to be work-related. In a telework arrangement, the employee’s home is considered the workplace. The key issue was therefore whether the heart attack occurred during working time.

Here, the employee died at around 3:00 p.m. She had a flexible schedule, and her lunch break had not been set in advance, so it could not be determined with certainty whether she was working or on a break at that time. The company did not produce the time records that would have clarified the issue.

The Court was clear: the company and, where applicable, its occupational accident insurer must prove that the accident occurred outside working time. If they fail to do so, the presumption of work-relatedness applies in favor of the employee. Time records are therefore not merely a formal requirement. They are the evidence a company needs to support its position in cases like this.

Because the company failed to prove that the heart attack occurred outside working time, and because there were sufficient indications that the employee was still working, the Supreme Court concluded that the death had to be treated as a work-related accident.

III. MONTHLY COMMENTARY

The overlap between public holidays and weekly rest days following the national court’s may 19, 2026 judgment: extension of the “Zara Case” doctrine and outstanding issues

The recent National Court Judgment No. 88/2026 of May 19, 2026, has reopened the debate regarding the treatment of public holidays that coincide with weekly rest days.

The dispute arose in connection with the national collective bargaining agreement for the contact center sector. The contested practice primarily affected employees who work from Monday to Friday and whose regular rest days are Saturday and Sunday. Where a public holiday fell on a Saturday, employers had generally considered that the holiday had already been taken and therefore did not grant any additional time off.

The trade unions challenged this interpretation, arguing that weekly rest days and public holidays are distinct legal concepts.

The National Court largely accepted this position and concluded that public holidays that coincide with weekly rest days must be regarded as not having been taken and must therefore be compensated, since weekly rest days and public holidays cannot overlap.

Until now, the Supreme Court had already recognized the right to compensation where public holidays overlap with weekly rest days, but only in very specific circumstances. Of particular note is its judgment of April 30, 2025, known as the “Zara case.”

In that judgment, the Supreme Court dealt with employees working Monday through Sunday on schedules with rotating rest days, leaving open the question of whether the same rule applied to the more common situation of employees who work Monday through Friday and have fixed rest days on Saturday and Sunday.

The National Court’s judgment resolves that question and holds that the same doctrine applies to employees whose regular weekly rest day falls on Saturday.

The National Court relied mainly on the doctrine established by the Supreme Court, according to which weekly rest periods (Article 37.1 of the Workers’ Statute) and public holidays (Article 37.2 of that law) serve different purposes: the former protect occupational health, while the latter commemorate dates of civic or religious significance. It also relied on the principle of equal treatment, meaning that the two cannot cancel each other out.

Against this background, and pursuant to the provisions of the collective bargaining agreement for the contact center sector, the National Court’s judgment declares that all employees in the sector affected by the dispute are entitled to have public holidays not be neutralized by weekly rest periods. It therefore recognizes the employer’s obligation to grant an additional day of actual rest when such an overlap occurs. It also establishes that such compensatory time off must be taken within no more than 14 days and requires companies in the sector to compensate for public holidays, with retroactive effect for the non-time-barred period.

The judgment is not final, so it will be necessary to wait for the Supreme Court’s final resolution of the dispute. Nevertheless, it clearly extends the Supreme Court’s doctrine from cases involving shift work and rotating rest days to employees with fixed rest days on Saturday and Sunday.

However, the decision leaves important interpretive questions open, including the following: Should its application be extended to other sectors?

Although the judgment was issued in the context of a collective dispute limited to the contact center sector, it is reasonable to understand that its doctrine—regarding the impossibility of allowing weekly rest periods and public holidays to overlap without compensation—could apply to other sectors, insofar as its legal reasoning is based primarily on the interpretation of the Workers’ Statute and Supreme Court case law that would be generally applicable.

However, there can be no automatic or generalized application. The specific circumstances of each case must be analyzed, including the specific rules in the collective bargaining agreement, the system for calculating annual working time, and the way in which the company has structured its work schedule.

Must the compensatory day off be granted within 14 days?

One of the most striking aspects of the judgment is its statement that compensation for the public holiday must be taken within a period of no more than 14 days. The judgment accepts the position advanced in the claim brought by the CC.OO. trade union, while expressly acknowledging that there is no legal provision requiring such a deadline. The court justifies this time limit on the grounds that, since public holidays are known from the beginning of each year, it would make little sense for employers to be able to postpone compensation indefinitely at their own discretion and for an unspecified period.

Nevertheless, it is difficult to argue that the obligation to provide compensation within that specific timeframe should necessarily apply across all sectors or under all collective bargaining agreements.

Should compensation take the form of time off or pay?

The judgment appears to favor compensation in the form of additional time off rather than financial compensation. However, this aspect of the ruling cannot automatically be extended to all sectors either, and the particular circumstances of each case will need to be considered.

What are the implications for negotiated work schedules and annual working time?

This is probably the most complex issue raised by the judgment. Its practical implementation within companies gives rise to numerous unanswered questions, as the court does not address how this doctrine should interact with negotiated work schedules or with annual working time arrangements.

This National Court judgment undoubtedly represents an important step forward in protecting the effective enjoyment of public holidays and reinforces a line of case law that clearly distinguishes between weekly rest periods and public holidays. At the same time, however, it leaves open a number of key issues that are likely to give rise to significant future litigation.

Silvia Vázquez Inchausti, Partner at Andersen

You can download the full document here.

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Note regarding the new Decree Law of the Generalitat that regulates apartments for tourist use 10/11/2023 Real Estate, Corporate and M&A, Urban planning The new legal regime will be applied in numerous municipalities, including Barcelona, its metropolitan area and important tourist areas in Catalonia. READ MORE >>

European Employment Insights | October 2023 18/10/2023 Employment Andersen's European Employment Insights second edition READ MORE >>

European Guide to Tax Regime for Holding Companies 11/10/2023 Tax A document prepared by the EU International Taxation Service Line to explore the changing tax environment for holding companies in various jurisdictions READ MORE >>

Transfer Pricing | Documentation requirements in Europe 11/10/2023 Transfer Pricing, Tax The EU Transfer Pricing SL guide on TP documentation requirements in various jurisdictions READ MORE >>

Artificial Intelligence Act: what’s new? 10/10/2023 Technology and Telecommunications An insight prepared by the EU Technology Industry Group in collaboration with the IP, IT, Data Protection EU Service Line of Andersen, on AI Act READ MORE >>

September 2023 | Latam Corporate Insights 18/09/2023 Cuban Desk, Corporate and M&A, Energy & Natural Resources An opportunity guide about: The Corporate M&A legal and tax framework focused on the Energy industry across LatAm READ MORE >>

European Corporate Insights – EU Supply Chain Act | July 2023 Edition 27/07/2023 Corporate and M&A This edition focuses on key topics like human rights compliance, environmental standards, and responsible corporate governance practices to drive a fairer and more sustainable global economy READ MORE >>

European Guide to Support Employers | Employment of Managing Directors 19/07/2023 Employment This comprehensive guide provides a detailed overview of regulations and conditions surrounding the employment and appointment of managing directors within limited liability companies (LLCs) in over 30 European countries READ MORE >>

M&A and PE Market Trends Semester 1 Europe 18/07/2023 Corporate and M&A Target M&A hit a 10-year low, dropping by 49% compared to 2022 levels READ MORE >>

China Desk Newsletter | July 2023 11/07/2023 Corporate and M&A, China Desk Andersen's China Desk team analyzes the most relevant judgments in tax, real estate, corporate and M&A matters READ MORE >>

VAT Treatment of tokens 06/07/2023 Tax Andersen’s VAT & Customs practice in Europe conducted a comprehensive analysis of the VAT treatment of various types of tokens READ MORE >>

ECJ allows proportional VAT fines 05/07/2023 Tax The EU VAT & Customs Service Line has prepared an alert about the recent ruling by the European Court of Justice (ECJ) that has shed light on the issue of proportional fines for underpaid VAT in Belgium READ MORE >>

The new Carbon Border Adjustment Mechanism (“CBAM”) | Analysis, implications and impact 22/06/2023 Tax, Public and Regulatory, Energy & Natural Resources, Customs and Excise Andersen's Public & Tax team analyses the impact and implications of CBAM READ MORE >>

Newsletter Private Client Services | May 2023 25/05/2023 Tax The May edition of the PCS newsletter, written by the Private Client Services group, includes the main developments in tax matters in recent months. READ MORE >>

Transfer Pricing and Sustainability 11/05/2023 Tax The European Transfer Pricing Team at Andersen has developed a news article on ethical tax practices for multinational businesses (MNEs) READ MORE >>

Beyond the Hype: Real-World Applications of AI 10/05/2023 Technology and Telecommunications The Andersen European Technology Industry Group, led by Francesco Marconi, has recently issued a document discussing the rapid growth of Artificial Intelligence (AI) and its impact on our daily lives. READ MORE >>

M&A and PE Market Trends Q1 Europe 08/05/2023 Corporate and M&A Andersen's European M&A team analyses trends in the European mergers and acquisitions market READ MORE >>

M&A Full Year Review: Trends in Mergers and Acquisitions 05/04/2023 Corporate and M&A Andersen's M&A team in Europe analyses trends in mergers and acquisitions READ MORE >>

Litigation & Arbitration | Post M&A Disputes and Current Challenges 16/03/2023 Litigation and Arbitration Andersen's Arbitration and Litigation team analyses issues related to disputes in post-M&A transactions, what the causes of disputes may be, what the jurisdiction of the ordinary courts is, and whether arbitration is better in such situations. READ MORE >>

Andersen Employment Brief | March 2023 07/03/2023 Employment Andersen's Employment team analyses the most relevant legilation and judgemnts in the March brief READ MORE >>

China Desk Newsletter | March 2023 02/03/2023 Corporate and M&A, China Desk Andersen's China Desk team analyzes the most relevant judgments of February in employment, tax, real estate, corporate and M&A matters READ MORE >>

Transfer pricing year-end adjustments 16/02/2023 Tax Our European Transfer Pricing team has prepared a short summary on the topic "Transfer pricing year-end adjustments" READ MORE >>

European Guide to Support Employers – Remote Work in Europe 14/02/2023 Employment Remote work is a rapidly growing trend in the European job market. Much has changed in the last two years, not only in the job market but also in the legislation of individual countries. READ MORE >>

Andersen Employment Brief | February 2023 08/02/2023 Real Estate, Real Estate, Construction and Urban Planning Andersen's Employment team analyzes the most interesting regulations and rulings of February. Victoria Caldevilla delves into the comment of the month on "New offences of the corporate entities" READ MORE >>

European Corporate Insights | January 2023 30/01/2023 Corporate and M&A, Energy & Natural Resources The new edition of European Corporate Insights provides a comprehensive analysis of regulatory trends and measures in the energy sector in 15 European countries READ MORE >>

Hot spots in Employment Law | January 2023 09/01/2023 Employment Our team analyses the main novelties you need to know about employment issues in January READ MORE >>

First court sentence conviction by a US court related to Title III of the Helms-Burton Act 04/01/2023 Cuban Desk First court sentence conviction by a US court related to Title III of the Helms-Burton Act READ MORE >>

R&D Incentives Reference Guide 19/12/2022 Tax Guide on R&D incentives for the European service line Business Incentives and Tax Credits READ MORE >>

The M&A market in Europe: 2022 and expectations 01/12/2022 Corporate and M&A Our M&A experts analyze key insights and factors that influenced the M&A market: 2022 and expectations READ MORE >>

Andersen Employment Brief | November 2022 07/11/2022 Employment Andersen's Employment team analyses the most relevant legilation and judgemnts in October's brief. In it, Marta Navarro, delves into the comment of the month on "The shocking volatility of permanent seasonal employment contract" READ MORE >>

Litigation & Arbitration Service Line Newsletter: Rebus sic stantibus and force majeure clause 20/10/2022 Litigation and Arbitration Andersen´s European Litigation & Arbitration Newsletter is dedicated to an extraordinary change in economic relations READ MORE >>

Andersen Employment Brief | October 2022 13/10/2022 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 04/10/2022 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 26/09/2022 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 22/08/2022 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 28/07/2022 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 14/07/2022 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? 05/07/2022 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 04/07/2022 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 04/07/2022 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 19/05/2022 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 18/05/2022 LegalTech and 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 18/05/2022 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 17/05/2022 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 17/05/2022 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 05/05/2022 LegalTech and 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 27/04/2022 Litigation and Arbitration, LegalTech and NewLaw 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 31/03/2022 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 21/03/2022 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 09/03/2022 Banking and Finance, Corporate and M&A 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 07/03/2022 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 25/01/2022 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 24/01/2022 Tax Regarding the Supreme Court's ruling of November 30, 2021 READ MORE >>

Main novelties of the Startups Act 21/01/2022 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 20/12/2021 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 13/12/2021 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 13/12/2021 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 02/12/2021 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 15/11/2021 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 12/11/2021 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 14/10/2021 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 07/10/2021 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 30/09/2021 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 29/09/2021 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 31/08/2021 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 09/08/2021 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 27/07/2021 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 23/07/2021 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 07/07/2021 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 23/06/2021 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 11/06/2021 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 01/06/2021 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. 17/05/2021 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 07/05/2021 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 30/04/2021 Technology and Telecommunications, AI, Data Protection 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 29/04/2021 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 12/04/2021 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 05/04/2021 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 22/03/2021 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 09/03/2021 Cuban Desk Against a Singapore company READ MORE >>

The United States-Cuba Trade Act Of 2021 22/02/2021 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 22/02/2021 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 07/01/2021 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 05/01/2021 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 04/01/2021 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 30/12/2020 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 21/12/2020 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 14/12/2020 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 12/11/2020 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 27/10/2020 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 01/10/2020 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 18/09/2020 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 26/08/2020 Employment Regarding the Judgment of the High Court of Justice of Galicia dated June 9th 2020 READ MORE >>

European Corporate Legal Insights | July 2020 04/08/2020 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 29/07/2020 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 27/07/2020 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 22/07/2020 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 13/07/2020 Employment Regarding the High Court's Ruling of 11th June 2020 READ MORE >>

Change affecting stamps for distilled beverages 10/07/2020 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 06/07/2020 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 04/06/2020 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 28/05/2020 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 20/05/2020 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 19/05/2020 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 21/04/2020 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 15/04/2020 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 20/03/2020 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 17/03/2020 Litigation and Arbitration, Employment, Public and Regulatory 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 17/03/2020 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 16/03/2020 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 16/03/2020 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 11/03/2020 Employment Regarding Royal Decree-Law 6/2020 of 10th March READ MORE >>

Strengthening the family business: possibilities, strategies and solutions 02/03/2020 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 21/02/2020 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 05/02/2020 Tax Regarding Royal Decree 3/2020 of 4 February READ MORE >>

Proposed reform of the Code of Good Governance for listed companies 29/01/2020 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 07/01/2020 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 02/01/2020 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 23/10/2019 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 10/10/2019 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 07/10/2019 Tax Initial analysis of a possible Hard Brexit READ MORE >>

Is your company prepared for the GDPR? 17/05/2017 Technology and Telecommunications

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

New developments in corporate tax filing 16/05/2017 Tax

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

Conference by Íñigo Rodriguez-Sastre in the Club Español del Arbitraje 24/04/2017 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.

Sentence of the ECJ in relation to the VAT exemption in intracommunity operations 30/03/2017 Tax

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

New developments in the SII (Immediate Supply of Information on VAT) 16/03/2017 Tax

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

The Spanish Supreme Court allows the use of video surveillance 09/03/2017 Employment

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

Court decision of the Constitutional Court in relation to the IIVTNU (Tax on the Increase in Value of Urban Land) 02/03/2017 Tax

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