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    Legal Journal

    Pérez-Llorca Legal Journal – December 2025

    10/12/2025

    We would like to present the fourteenth edition of the Pérez-Llorca Legal Journal. In this new edition, our authors address current legal issues, providing diverse perspectives and rigorous analyses that contribute to enriching both the theoretical debate and the practice of law. This first global edition of the Journal includes reflections from all of the firm’s jurisdictions: Spain, Portugal, Mexico and Colombia.

    Imagen
    Legal briefing

    Generative AI Policies: A Practical Guide for Corporate Implementation

    Written by: Andy Ramos Gil de la Haza, Raúl Rubio, Luisa Galiana San Gil...
    17/12/2025

    This Legal Briefing addresses the growing need to implement Generative AI Policies in the corporate world...
    Legal briefing

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

    Written by: 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...
    Legal briefing

    Proposal for a “Digital Omnibus” Regulation

    Written by: 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...
    Article

    When Insurance Becomes Law: Benefits and Risks

    Published by: Expansión
    Written by: Joaquín Ruiz Echauri, Jacinto Ávalos Capín...
    19/11/2025

    Joaquín Ruiz Echauri and Jacinto Ávalos share their views in Expansión on the societal role, advantages and structural challenges of making automobile liability insurance mandatory by law...
    Legal briefing

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

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

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

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

    Written by: 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...
    Legal briefing

    The VAT Groups Regime

    Written by: 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...
    Legal briefing

    19th EU restrictive measures package against Russia and Belarus

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

    This Legal Briefing analyses the scope of the measures adopted...
    Legal briefing

    Qui plectit?

    Written by: 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...
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