Publications

Andersen's European Labour Law Practice presents the April edition of the monthly newsletter

Our latest Litigation and Arbitration Newsletter is now available

Andersen's European Labour Law Practice presents the March edition of the monthly newsletter

Andersen's Private Client Services group analyses tax developments for 2025

This comprehensive guide provides valuable insights into dismissal procedures across Europe

The February edition of our Andersen European Employment Insights newsletter

Are you a tax resident in Spain? Do you receive income from work (such as wages or pensions), interest or other income that would have to be declared on the Individual Income Tax Return (IRPF)?

What requirements must be met for a posting of workers to Spain?

Foreign general contractors and subcontractors in the construction sector who, in the context of the cross-border provision of services, decide to post workers to Spain must comply with two measures of labour-law nature to the Spanish authorities before starting business activities

Since 2012, residents in Spain are obliged to file form 720. This is an informative declaration of assets and rights located abroad. It is filed between 1 January and 31 March of the year following the year to which the information provided refers.

The newest edition highlights Q4 2024 M&A and PE trends in Europe, offering key insights into the current landscape

Andersen's European Employment Law practice presents the december edition of its monthly newsletter, which covers the latest and most important developments in employment law

The "Mbappé Law": deduction for investments by new taxpayers from abroad in the Personal Income Tax

Are you thinking about setting up a company in Spain? We will be glad to help you find the company form that best suits your project and put your ideas into practice.

The digitalisation of the working environment is advancing. More and more employees and self-employed persons have the opportunity to work from home or almost anywhere else.

The "Estatuto de los Trabajadores" (ET), the most important regulation in the field of labour law in Spain, basically distinguishes between two types of employment relationship: general and specific. One of these special employment relationships is that of the so-called executive employees.

In Spain, the sale and purchase of ships and yachts is regulated by Law 14/2014 of 24 July on Maritime Navigation. This regulation is of a dispositive nature.

Individuals resident in Spain, with respect to their worldwide assets, as well as non-residents with assets located or rights exercisable in Spanish territory may be obliged to file a Wealth Tax return and pay the corresponding tax. The official tax return form is 714.

En el día a día de la vida laboral, es habitual que los empleados adelanten gastos de viaje para su empresa. El reembolso correcto de estas partidas causa a muchas empresas grandes problemas y el modo de proceder correcto es muy complejo en detalle.

In everyday working life, it is a regular and frequent occurrence that employees have to advance expenses for their employer. The correct reimbursement of these items causes many companies great problems and is very complex in detail.

We provide, without claiming to be complete, an initial overview of the basic principles of labour law relevant to your business activities in Spain. The focus is on the topics that have proven to be particularly relevant in practice.

Buying a property in Spain is really a standard process, but at the same time complex when buyers come from a different legal culture.

Those who want to transmit their property in Spain e.g. to their children as part of succession planning, can fall back on various legal options.

Andersen's European Employment Law practice presents the november edition of its monthly newsletter, which covers the latest and most important developments in employment law

The Spanish National Social Security Institute (Instituto Nacional de la Seguridad Social, hereinafter 'INSS') provides various social benefits in the event of the death of a spouse, partner, parent or close relative.

The newest edition highlights Q3 2024 M&A and PE trends in Europe, offering key insights into the current landscape

This edition highlights the benefits of mediation as a collaborative alternative to traditional litigation

Andersen's European Employment Law practice presents the October edition of its monthly newsletter, which covers the latest and most important developments in employment law

Andersen's Employment Department analyses Royal Decree 1026/2024 of 8 October 2024, which entered into force on 10 October 2024

This edition covers significant new laws and regulations introduced in 2024, landmark rulings in IP and ICT, and the legal challenges posed by Artificial Intelligence

The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the third quarter of 2024

Andersen's European Employment Law practice presents the September edition of its monthly newsletter, which covers the latest and most important developments in employment law

Andersen's European Employment Law practice presents the August edition of its monthly newsletter, which covers the latest and most important developments in employment law

This magazine is key to staying up to date on the current status and forecast of the M&A and Private Equity market in Europe

Andersen's European Employment Law practice presents the July edition of its monthly newsletter, which covers the latest and most important developments in employment law

Andersen's IP, IT, and Data Protection Service Line is excited to announce the release of their new publication, EU Artificial Intelligence Act: Key Considerations for Data Protection Officers

Andersen's Employment and Labor Law Service line is thrilled to present their new edition of their European Guide to Support Employers, focused on Remote work in Europe

Andersen's European Employment Law practice presents the June edition of its monthly newsletter, which covers the latest and most important developments in employment law

Andersen's Employment team analyses the most interesting regulations and rulings in June

Andersen's China Desk team analyzes the most relevant judgments of May in financial regulation, data protection, tax, labour and real estate

Andersen's European Employment Law practice presents the May edition of its monthly newsletter, which covers the latest and most important developments in employment law

Andersen's Employment team analyses the most interesting regulations and rulings in May

The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the first quarter of 2024

Andersen's European Employment Law practice presents the April edition of its monthly newsletter, which covers the latest and most important developments in employment law

The Andersen EU Technology team prepared an insight on the revolution of the World Wide Web

Andersen's Litigation and Arbitration Service Line presents their most recent newsletter: Digitization of proceedings conducted before EU Courts

Andersen's European Employment Law practice presents the March edition of its monthly newsletter, which covers the latest and most important developments in employment law

First edition of Andersen Iberia's Pharma & Life Sciences Newsletter with the main news on legislation, compliance, labour, tax and industrial and intellectual property in the sector

Andersen's European Employment Law practice presents the February edition of its monthly newsletter, which covers the latest and most important developments in employment law

Tax and Tax Procedure Team analyses the taxation of cryptocurrencies under the Beckham Act

Andersen's China Desk team analyzes the most relevant judgments in Artificial Intelligence, Tax and Corporate matters

December edition of the Andersen Employment and Labor Law Service Line monthly newsletter

On 27 November 2023, the AEPD published a guide on the processing of time and attendance control using biometric systems, which puts the use of these technological tools at risk

The new edition of the PCS Newsletter covers the main tax pronouncements of the last few months.

November edition of the Andersen Employment and Labor Law Service Line monthly newsletter

A comprehensive overview of policy frameworks and incentives relevant to enhancing investments in energy efficiency and renewable energy production, prepared by the Business Incentives & Tax Credits EU Service Line

The new legal regime will be applied in numerous municipalities, including Barcelona, its metropolitan area and important tourist areas in Catalonia.

Andersen's European Employment Insights second edition

A document prepared by the EU International Taxation Service Line to explore the changing tax environment for holding companies in various jurisdictions

The EU Transfer Pricing SL guide on TP documentation requirements in various jurisdictions

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

Andersen Employment and Labor Law Service Line's monthly newsletter

An opportunity guide about: The Corporate M&A legal and tax framework focused on the Energy industry across LatAm

For the third time, South Florida District Judge Robert N. Scola, dismissed the lawsuit against Expedia, Hotels, Orbitz and Booking

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

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

Target M&A hit a 10-year low, dropping by 49% compared to 2022 levels

A guide to enforcing foreign court judgments across various Jurisdictions

On Tuesday 11th July, the Government approved in the Council of Ministers the Royal Decree creating the Central Registry of Real Estate Ownership and approving its regulations, whose main purpose focuses on the development and implementation of the third and fourth additional provisions of Law 10/2010 on the prevention of money laundering and terrorist financing

Andersen's China Desk team analyzes the most relevant judgments in tax, real estate, corporate and M&A matters

The Government has approved the new Royal Decree on Foreign Investments in Spain, which will enter into force on September 1, 2023

Andersen’s VAT & Customs practice in Europe conducted a comprehensive analysis of the VAT treatment of various types of tokens

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

Andersen's Public & Tax team analyses the impact and implications of CBAM

The CBAM will enter into force on 1 October 2023 in its transitional phase. The definitive Regulation (EU) 2023/956 of the European Parliament and of the Council has been published last 16 May

The May edition of the PCS newsletter, written by the Private Client Services group, includes the main developments in tax matters in recent months.

There are two main purposes of this tax: collection and (ii) harmonisation, since it aims to reduce the differences in taxation of the wealth of individuals resident in the different Autonomous Communities

The European Transfer Pricing Team at Andersen has developed a news article on ethical tax practices for multinational businesses (MNEs)

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.

Andersen's European M&A team analyses trends in the European mergers and acquisitions market

Andersen's M&A team in Europe analyses trends in mergers and acquisitions

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.

Andersen's Employment team analyses the most relevant legilation and judgemnts in the March brief

Andersen's China Desk team analyzes the most relevant judgments of February in employment, tax, real estate, corporate and M&A matters

Our European Transfer Pricing team has prepared a short summary on the topic "Transfer pricing year-end adjustments"

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.

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"

The new edition of European Corporate Insights provides a comprehensive analysis of regulatory trends and measures in the energy sector in 15 European countries

Our team analyses the main novelties you need to know about employment issues in January

First court sentence conviction by a US court related to Title III of the Helms-Burton Act

Guide on R&D incentives for the European service line Business Incentives and Tax Credits

Our M&A experts analyze key insights and factors that influenced the M&A market: 2022 and expectations

Law for the promotion of start-ups, known as the "Startups Act " and approved by the Spanish Congress on 1 December 2022.

In his decision, the judge states that he considers that the text of the section of the Act that is the subject of interpretation was improperly drafted and, therefore, urges Congress to correct the text of the LHB.

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"

Andersen´s European Litigation & Arbitration Newsletter is dedicated to an extraordinary change in economic relations

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"

Our team analyses the main novelties you need to know about employment issues in October

New US court decision rejects alleged "trafficking" under Title III of the Helms Burton Act

With this new step, foreign investors will be able to manage the direct marketing of their products in retail and wholesale markets

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

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

Andersen´s M&A practice in Europe analyzed the Volatility in the market and the key factors to mitigate risks in M&A transactions

Andersen's EU Transfer Pricing department has prepared a document with the most relevant and common TFs identified in the OECD guidance

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

The United States and 60 other global partners present the 'Declaration for the Future of the Internet'

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

On 7 April 2022, the European Court of Justice issued a verdict in the Romanian case Berlin Chemie (C-333/20)

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

Regarding the recent judgment of the Supreme Court ("TS") of 6th April 2022

On Royal Decree 311/2022 regulating the National Security Scheme (ENS)

The fifth edition of the European Corporate Insights magazine is focused on the Banking and Finance Industry with the principal topic ‘SANDBOX in Europe’

Andersen´s European Employment practice has prepared a new edition of the European Employment Newsletter focused on the Whistleblower Directive

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

A Strategic Compass to strengthen the EU's security and defence by 2030

The decision of Judge Beth Bloom of the Southern District Court of Florida corresponds to a summary proceeding that is part of the appeals filed by all parties involved in the proceedings

Regarding the ruling of the Court of Justice of the European Union (“CJEU”) on 27th January

Andersen´s M&A practice in Europe analyzed the growth of M&A during 2021

Regarding the Supreme Court's ruling of November 30, 2021

Andersen´s Transfer Pricing practice in Europe analyzed the Taxpayer-initiated Transfer Pricing Adjustments

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”

Andersen's employment team summarizes the main legal developments in the labor field following the publication of the reform that has been under negotiation in recent months

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

Andersen´s M&A practice in Europe analyzed the importance of ESG criteria in M&A

Andersen´s Business Incentives and Tax Credits practice developed The Resilience and Recovery Guide

The Cuban authorities update the Portfolio of Opportunities for Foreign Investment in Cuba in order to inform foreign investors about new projects of interest

Keys to the legal framework in Spain on Waste and Contaminated Land in the face of social demand to reduce the growing generation of waste and its polluting effects on the environment

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.

The new edition of our #EuropeanCorporateInsights magazine provides an overview of the latest #ESG developments specific to different European jurisdictions

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

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

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

Andersen's labor team summarizes the main novelties that each of these regulations include in labor and social security matters

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

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

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

In this publication Andersen´s European Corporate and M&A practice address “How to Finance M&A transactions in Europe"

Regarding the proposal for a new Regulation published by the European Commission that aims to address distortions caused by foreign subsidies in the single market granted by third countries to businesses

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

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

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

The lawsuit, filed by the Clafin family, was based on the use of property confiscated by the Cuban government

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

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

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

The European Commission frames the AI standard within the European digital strategy called "Shaping Europe's Digital Future"

Andersen's European Employment Group has prepared this 20-country summary that addresses frequently asked questions employers have regarding the COVID-19 vaccine

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

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.

Publication of Royal Decree-Law 4/2021, of 9th March, amending Law 27/2014, of 27th November, on Corporate Income Tax, and the revised text of the Law on Non-Resident Income Tax, approved by Royal Legislative Decree 5/2004, of 5th March, in relation to hybrid disparities

Against a Singapore company

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

The bill aims to reestablish normal trade relations between Cuba and the U.S.

The judgment of the General Court admits an appeal on points of law before the Court of Justice

An initiative of the Spanish Data Protection Agency (AEPD) that aims to promote a firm commitment to privacy in the sustainability policies and business models of organisations

Employment developments 2021

With reference to Royal Decree 43/2021, of 26th January, implementing Royal Decree-Law 12/2018, of 7th September, on the security of information networks and systems

The Circular aims to streamline permitting, ensure equality and non-discrimination of operators and optimise the use of transmission and distribution networks

Regarding Royal Decree-Law 38/2020, of 29 December 2020, adopting measures to reflect the United Kingdom’s new status as a third Country

On 31 December 2020, Law 11/2020 of 30th December on the 2021 General State Budget (LGPE) was published in the BOE (Official State Gazette)

Resolution of the Directorate General for Taxation of the 4th January 2021

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

Royal Decree-Law 36/2020, of 30th December, approving urgent measures for the modernisation of the public administration and for the implementation of the Recovery, Transformation and Resilience Plan (BOE No. 341, of 31st December), is the first legislative measure to define the implementation model for the new EU Next Generation Recovery Instrument

In this Information Note, we analyse the urgent measures adopted in the field of housing in Catalonia, with their most relevant specificities

Analysis of the most relevant issues in the field of housing and their impact on eviction procedures due to non-payment or expiry of the contractual period and due to precariousness

Regarding the High Court's judgment of 3rd November 2020

On 3rd December, the Congress of Deputies approved the General State Budget for 2021, incorporating important fiscal modifications. Thus, in the next few days the Budgets will be transferred to the Senate for their final approval.

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

The new text takes the changes made to the organisation of access and connection by RDL 23/2020 into account

Regarding the Supreme Court's Ruling No. 1160/2020

Analysis of the measures adopted around income containment in housing leases, as well as the sanctions system and control measures for the implementation of the same

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

Analysis of the change in the criterion for income in kind

Regarding Decree Law 14/2020 of 7th August, published in the Diario Oficial de la Generalitat Valenciana (Valencian Government Official Gazette)

Order CUD/807/2020, of 27th August, has extended the period established for considering the commercial release of a film by certain audio-visual media services or programme catalogues

Regarding the Judgment of the High Court of Justice of Galicia dated June 9th 2020

Analysis of the restrictions on foreign investment from the COVID-19 crisis adopted by European countries.

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

Regarding the High Court's Ruling of 11th June 2020

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

Regarding the Judgment of the High Court of Justice of Extremadura of 11th February 2020

Regarding the Supreme Court's Ruling of 3rd March 2020

Regarding the STS of 21st February 2020

Regarding the Order of the Court of Justice of the European Union dated 22th April 2020

Regarding RDL 6/2019 of 1st March on urgent measures to guarantee equal treatment and opportunities for women and men in employment and the workplace

Regarding the 19th February 2020 Supreme Court decision

On 30th April 2020, the Catalan Budget for 2020 was published in the DOGC, as well as the Law on fiscal, financial, administrative, and public sector measures, known as the Accompanying Law, which brings important tax modifications

Regarding the 29th April 2019 Madrid High Court ruling

Concerning the Judgement issued by the No. 3 Albacete Labour Court, dated 28th October 2019

Regarding the December 5th 2019 Ruling of the High Court of Justice of Aragon

Analysis of the compensation following the requisition of property or rights of individuals due to the state of alert

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

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

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

Urgent fiscal measures adopted by the government to respond to the economic impact of COVID-19

European Data Protection Committee Declaration in the context of the COVID-19 emergency

Regarding the current emergency caused by COVID-19, on 12 March 2020

Regarding Royal Decree-Law 6/2020 of 10th March

Analysis of the measures adopted by the Community of Madrid regarding the evolution of the Covid-19 from an employment point of view

Given the crisis of Covid-19, also known as Coronavirus, companies must be aware of the legal contingencies that this crisis may cause. We refer to employment relations, possible litigation or commercial considerations, among others

Regarding the Royal Decree-Law 5/2020 of 25 February

Regulatory change to model 349: the possibility of submitting the recapitulative declaration of intra-Community transactions on an annual basis is eliminated

Possible actions and recommendations to be carried out by employers from an employment and preventive point of view

Regarding the 19 December 2019 judgment of the European Court of Justice

Regarding the STSJ La Rioja of September 4, 2019

Regarding the main changes introduced by RDL 6/2019 of 1 March

Regarding the 10th February 2020 judgment of the National Court Labour Chamber

Regarding Royal Decree 3/2020 of 4 February

About the Supreme Court Ruling of 6 November 2019

Regarding Order ECE/1263/2019 of 26th December

Regarding the Royal Decree 736/2019 of 20th December

Regarding the Judgment of the Supreme Court of Andalusia (Granada Court) of 19th September 2019

With regard to the appeal (No 5041/2019) against the order of the Administrative Chamber of 4 April

On the subject of the binding consultation V2736-19 of 8 October 2019

With regard to Royal Decree-Law 18/2019 adopting certain measures in the field of taxation, cadastre and social security

Regarding the Supreme Court Ruling of 19 November 2019

Concerning the Directive of the European Parliament and of the Council on the protection of persons reporting infringements of Union law of 26th November 2019

In relation to the Resolution of the conflict of access to the electricity network of Spain, S.A., motivated by the refusal given to a request for access (Expte. CFT/DE/056)

In connection with the judgement of the Supreme Court (Administrative çlitigation Chamber) of 5 November 2019

Concerning TACRC Resolutions 25 July 2019, rec. no. 70/2019 and 28 October 2019, rec. no. 904/2019

A Pan-European comparative analysis including infringements and sanctions in the past year and a half

Regarding the Supreme Court's Judgment of October 22, 2019

Regarding of the Supreme Court's decision of 29 October 2019

Regarding the Judgment of the Labour Court of October 30, 2019

Regarding the Judgment of the Administrative Chamber of the National High Court of 3 July 2019

On the Judgment of the European Court of Human Rights

The following is a brief summary of some of the most relevant arbitration decisions handed down by the Spanish Courts during the last six months

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

Order HAC/998/2019, of 23 September, regulating compliance with the obligation to keep accounts of the products covered by the manufacture IIEE

About the STSJ Canarias (Las Palmas) of 29 August 2019

Initial analysis of a possible Hard Brexit

Regarding ECJ 18 of September 2019 (interpretation art. 34.8 WS before its modification by RDL 6/2019)

The purpose of this Agreement is to establish a suitable procedure for the exchange of data by FOGASA and ITSS in order to check that the social and labour regulations are correctly complied with

About the High Court Judgement of June 24th, 2019

Regarding the STS of December 4th 2018

Regarding the Judgment of the National High Court of July 4, 2019

About Judgment of the Cantabrian High Court of Justice dated 30 January 2019

Regarding the ruling of the Spanish High Court dated June 20, 2019

Regarding the High Court Sentence dated 24th May 2019

Regarding the Judgment of the Supreme Court, Administrative Chamber, dated June 3, 2019

Regarding the Hight Court of Cantabria Judgement dated 26 April 2019

Regarding the Supreme Court's Judgment on March 14th 2019

On 17 July 2019 a new Double Taxation Treaty (DTT) was signed by the Spain-US Chamber of Commerce, replacing the existing Spain–US treaty (which entered into force in 1990)

A Pan-European comparative analysis including infringements and sanctions

Approved a Decree-Law on Non-Productive Assets of Legal Entities in Catalonia

Decree-Law 1/2019, materializing the promise of the current Andalusian Government to eliminate Inheritance Tax for acquisitions by spouses and direct relatives

After almost two and a half years since the ECJ shocked the Spanish labour market by equating the compensation derived from the termination of temporary interim contracts to that of permanent employees, the Spanish SC has finally settled the ruling that temporary interim contracts do not generate any type of compensation once their term has expired

The 25 March 2019 Ruling sets out the instructions determining the procedure in the event of the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union without the agreement provided for in Article 50 of the Treaty on European Union having been reached

The Social Chamber of the Supreme Court issued on January 30, 2019, by virtue of which it is concluded that the settlement only releases the undersigned and for the concepts it includes. This does not preclude the company from claiming lawfulness and later wrongly overpaid to its employees and that, therefore, only obliges the employee

Analysis of the legislative developments in Marcha 2019

Royal Decree-Law 8/2019, of 8th March, on urgent measures for social protection and the fight against job insecurity in the workplace

Royal Decree-Law of 1st March on urgent measures to guarantee equal treatment and opportunities between women and men in employment and occupation

Royal Decree-Law 5/2019 of 1st March adopting contingency measures in the event of the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union without the agreement provided for in Article 50 of the Treaty on European Union having been reached

On 1st March 2019, the Council of Ministers approved the new Royal Decree-Law on Urgent Measures to address the social emergency in housing (hereinafter the "Decree-Law")

Analysis of the legislative developments in February 2019

DGOSS (Directorate-General for Social Security Organisation) criterion of 25 February 2019 on the requirements set out in Royal Decree-Law 20/2018, of 7th December, to continue to apply partial retirement in its regulation prior to the entry into force of Law 27/2011, of 1st August, to pensions caused before 1st January 2023

Order PCI/120/2019, of 31 January, announcing the award of the "Equality in the Company" logo for 2018, and establishing its regulatory bases

Order TMS/83/2019 of 31 January developing the legal rules for social security contributions, unemployment, cessation of activity protection, Wage Guarantee Fund and vocational training for the financial year 2019

Analysis of the legislative developments in January 2018

Regarding the Supreme Court Judgment of October 26th, 2018

Regarding the Ruling of the Plenary Session of the Constitutional Court of 16 October 2019

Analysis of the legislative developments in December 2018

Regarding the Decision of the National High Court, November 15, 2018

On 30 December 2018, Law 11/2018 came into force, amending, among others, Articles 348bis and 276 of the Law on Capital Companies (hereinafter "LSC").

Main labour and social security updates introduced by Royal Decree-Law 28/2018, of 28 December, for the revaluation of public pensions and other urgent social, labour and employment measures.

Royal Decree of Friday 28 December 2018

The Spanish government in order to addressing the tension created in Spanish society around housing and respond to certain proposals put forward by some parliamentary groups, has decided to regulate urgent measures, through the instrument of Royal Decree-Law.

The new Organic Law on the Protection of Personal Data and Guarantees of Digital Rights has been published, which definitively repeals the old Organic Law on Data Protection (until now only partially repealed by the Community Regulation)

About the ruling of the Madrid High Court of Justice dated May 11, 2018

Regarding the Supreme Court Judgement of 27 September 2018

RDL 15/2018, published in the Official State Gazette (BOE) on 6 October, introduced a series of fiscal measures

This new measure aims to ensure equal treatment between traditional and electronic publications.

Royal Decree-Law 11/2018 of 31 August

About the High Court Judgement of July 19, 2018

On 1 January 2013, Law 15/2012 of 27 December on fiscal measures for energy sustainability came into force

Alfredo Aspra and José Antonio Sanfulgencio analyse the main practical application measures contained in the Master Plan for Decent Work (2018, 2019 and 2020) including mention of the four proposed legislation initiatives presented

Analysis of the legislative developments in August 2018

On the Judgments of the Social Chamber of the Supreme Court of 5 and 7 June 2018

In relation to STS 22nd March 2018

The Constitutional Court dismisses the question of unconstitutionality raised by the Supreme Court in relation to the Tax on the Value of the Production of Electrical Energy (IVPEE)

Regarding the Judgments of March 22 and June 1, 2018

Alfredo Aspra and José Antonio Sanfulgencio analyze the two judgments of the Grand Chamber of the Court of Justice dated 5th June 2018

Toni Prat and Carla Cerdeira analyze the SC that determines that it is not mandatory to file an appeal for reversal at the local level if the only ground for challenge is the unconstitutionality of the rule

On 29 May 2018, the Governing Council of the Community of Madrid approved the draft law on tax measures for the Community of Madrid for 2018

About the High Court of Justice of Madrid sentence dated February 7, 2018 (Mutua Cualtis Case)

Analysis of the February 8th 2018 Supreme Court ruling

Regarding the high court sentence of 14 December 2017

Brief analysis of the ten new employment and social security measures included in the 2018 General State Budget Project

Alfredo Aspra and José Antonio Sanfulgencio analyze the approval of the Strategic Plan of the ITSS 2018 - 2010 and Royal Decree 192/2018, of 6 April, approving the statutes of the Autonomous Body of the ITSS State Agency

The Spanish Supreme Court, on February 19^th 2018, has issued a sentence confirming that Spanish Inheritance and Gifts Tax Law is against the free movement of capital stated by the European Union Treaty

On 10 February 2018, Royal Decree 62/2018, of 9 February, was published in the Official State Gazette of RD 62/2018, amending the Regulation on the implementation of companies' pension commitments to employees and beneficiaries

Regarding the High Court decision of 5 December 2017

Analysis of Order ESS/55/2018, of 26 January, which introduces the legal contribution rules for 2018

This Law, of an administrative scope and whose entry into force is scheduled for March 9th of this year, introduces important new social and employment issues

Review of the latest pronouncements of the judicial doctrine of the Employment Chamber of the Madrid Supreme Court of Justice regarding bonuses

Brief analysis of the labour provisions published in the State Gazette on December 30, 2017

Raquel Enciso analyses the judgement of the Court of Justice of 7 December 2017 (Case C-329/16), which clarifies when a computer program is a medical device

Regarding the Supreme Court's decision on 28th November 2017

Regarding the Supreme Court decision of 5^th October 2017

As regards the JSC Madrid of 27 March 2017

In relation to the Supreme Court judgement of 25 October 2017

Act 6/2017, of 24 October, on Urgent Self-Employment Reforms

The JSC Madrid of 19 July 2017

Law 6/2017, of 24 October, on urgent reforms to self-employment, introduces a series of amendments to the law on personal income tax that will enter into force on 1 January 2018

Disciplinary dismissal null and void due to disability and/or long-term temporary disability: The judgment of the SCJ Madrid of 8 March 2017

Analysis of the Royal Decree-Law 15/2017, of 6 October, on urgent measures concerning the mobility of economic operators within the territory of Spain

Analysis of the two CJEU judgments of 21 September 2017 and modifications of employment conditions: More modifications of interpretation or no modification?

Judgment handed down by the Grand Chamber of the European Court of Human Rights on 5 September 2017 in Barbulescu vs. Romania (app. 61496/08)

In May the European Commission issued an opinion in which it announced that it was simplifying the rules for state aid in the outermost regions

Re the Decision of the Supreme Court of 19 July 2017

On August 25 the Resolution of 24 August 2017, which contains the new 3.2.2 version of the Facturae e-invoice format, was published in the Official State Gazette (BOE)

Re the Decision of the Supreme Court of 29 June 2017

The importance of Procedures for the identification, analysis and Management of Corporate Risks

The Order HFP/816/2017, which was issued by the Ministry of Finance and Public Administrations and approved form 232 for the reporting of related party dealings and tax haven transactions, was published in the Spanish Official State Gazette on 28 August

The Labour Chamber of the Supreme Court recently passed a judgement for doctrine unification resolving a termination of employment contract due to objective reasons (economic) with a favourable outcome for the complainant employee. 

Concerning the Castile La Mancha Supreme Court Ruling of 22 March 2017

By means of Binding Consultation V1434/2017, the queries have been dissipated in relation to the late presentation of Model 720 without prior notice from the Administration

Concerning the two judgements passed by the Supreme Court on 3 May 2017.

Development in Labour and Social Security Matter Law 3/2017, of 27 June, of the General State Budgets for 2017

Reflecting the judgment of the Employment Division of the Supreme Court of 22 April 2014, which declared this type of compensation compulsory

Analysis of the judgment of the High Court of Justice of Galicia of 7 April 2017 in relation to the need to pay particular attention to the wording of all types of document capable of giving rise to disputes when applied in practice

Sentence by the High Court of 29 March 2017, regarding a company that had profits in the two years prior to the initiation of the collective dismissal required to make economic contributions to the Public Treasury

The calculation unit: the establishment and the undertaking. Regarding the Supreme Court Judgement issued in unification of case-law on 6 April 2017

On 24 May 2017, the People’s Party and Ciudadanos (Citizens) agreed an amendment to the National Budget for 2017

Analysis of the judgment of the Supreme Court of 23 February 2017 on the annulling of the collective agreement of Adaptalia

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

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

Today, the Official State Gazette published Order HFP/417/2017, dated 12 May 2017, which regulates the normative and technical specifications that govern the Immediate Information System

Employer's obligation to provide a canteen (or alternative) if employees do not have two hours off.

The Supreme Court has given leave to proceed for an appeal for annulment aimed at determining whether the body called to decide on an application for suspension of enforcement of a contested decision filed

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.

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

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

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

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