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    Nota jurídica

    The OECD publishes the 2025 update to the OECD Model Tax Convention

    Por: Clara Jiménez, Adolfo Martín, Enrique Sánchez de Castro Martín-Luengo, Susana Estêvão Gonçalves, Christian Kaye, Mauricio Piñeros Perdomo, Carolina Bo...
    03/12/2025

    The Legal Briefing provides a detailed analysis of these developments and their practical implications for companies...
    Nota jurídica

    Proposal for a “Digital Omnibus” Regulation

    Por: Raúl Rubio, Andy Ramos Gil de la Haza, Sara Molina Pérez-Tomé, Adolfo Mesquita Nunes...
    21/11/2025

    In these Legal Briefings, we analyse the recent proposals of the Regulation...
    Nota jurídica

    Non-resident taxpayers may also apply the tax shield under Article 31 of the Wealth Tax Law

    Por: Clara Jiménez, José Suárez, Alejandra Flores...
    17/11/2025

    In this Legal Briefing, we analyse the scope of this change in Spanish case law...
    Nota jurídica

    Analysis of the key measures contained in Royal Decree 997/2025, which approves urgent measures to strengthen the electricity system

    Por: Ana Cremades, Belén Wert, Marta Sancho Cervera, Belén López Gardey...
    13/11/2025

    This Legal Briefing seeks to analyse the key energy measures contained in RD 997/2025...
    Nota jurídica

    The VAT Groups Regime

    Por: Susana Estêvão Gonçalves, Nicolle Barbetti, Miguel Teles...
    05/11/2025

    This Legal Briefing addresses the application requirements and key elements of the new VAT Groups Regime...
    Nota jurídica

    19th EU restrictive measures package against Russia and Belarus

    Por: Juan Palomino, Jorge Walser Boserman...
    30/10/2025

    This Legal Briefing analyses the scope of the measures adopted...
    Nota jurídica

    Qui plectit?

    Por: Joaquín Ruiz Echauri...
    23/10/2025

    The powers of home and host Member States’ insurance supervisory authorities to deal with breaches of the law under Insurance Law...
    Nota jurídica

    Key aspects of the Data Act: how does this Regulation affect you?

    Por: Raúl Rubio, Alicia Maddio Medina, Luisa Galiana San Gil...
    24/09/2025

    Regulation (EU) 2023/2854 on harmonised rules on fair access to and use of data (the “Data Act”) entered into force in January 2024, but the Regulation established that the obligations would not apply until 12 September 2025. In this Legal Briefing,...
    Nota jurídica

    Entry into force of the Independent Whistleblower Protection Authority

    Por: Juan Palomino, Adriana de Buerba, Guillermo Meilán, Miriam Abajo...
    19/08/2025

    On 12 August, Order PJC/908/2025 was published in the Official State Gazette (BOE), establishing 1 September 2025 as the date on which the Independent Whistleblower Protection Authority (“AAI”) will become operational...
    Nota jurídica

    The CJEU establishes limits on the recognition of CAS awards: mandatory judicial review to ensure compatibility with European public policy

    Por: Ignacio Santabaya, Sonsoles Centeno, Javier García Urbano, Javier Sánchez Villegas...
    08/08/2025

    In its judgment of the Grand Chamber in the Royal Football Club Seraing case C-600/23 (ECLI:EU:C:2025:24), the Court of Justice of the European Union (the “CJEU”) has set an important precedent for international sports arbitration by establishing tha...
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