Employment

First Decision of the Supreme Court (Labour Division) on daily time recording

Employment
The Supreme Court (Labour Division) (no. 299/2022, of 5 April) has issued its first Decision on the daily recording of working hours, obliging all companies to record the daily working hours of their employees, in accordance with the provisions of Royal Decree-Law 8/2019, of 8 March, on urgent measures for social protection and the ...
Energy

News on RD 450/2022, amending the Código Técnico de la Edificación [Technical Building Code (CTE)] with new energy requirements.

Energy
The CTE was created by Law 38/1999 with the purpose of establishing the basic quality requirements for buildings and their installations. This RD introduces a new basic energy saving requirement relating to the minimum provisions for electric vehicle charging infrastructure, under the new Section HE6 “Minimum provisions for electric vehicle charging in...
IP/Media

Last call to adapt data processing assignment contracts

IP/Media
May 25, 2022 was the deadline for adapting data processing contracts signed before 25 May 2018 to the current law. Consequently, as of yesterday, all data commissioning contracts currently in force must comply with the obligations provided for in both Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the ...
Disputes

The statute of limitations for civil liability in criminal proceedings

Disputes
On 13 November 2020, the Supreme Court passed judgment no. 4056/2020, which analyses whether the statute of limitations and/or the expiry of civil liability in criminal proceedings can be applied. Specifically, the Provincial Court of Barcelona sentenced a person to pay compensation of more than 130,000 euros in damages for the commission of ...
Energy

Roadmap for the sustainable management of mineral raw materials

Energy
On 14 March, the Ministry of Ecological Transition and Demographic Challenge (MITECO) launched a public consultation on the roadmap for the sustainable management of essential and renewable raw materials. The route defined by the government has 46 lines of action to meet the sustainability targets set out. These paths involve both short ...
Energy

Order TED/1247/2021 on the variable distribution of collective self-consumption

Energy
The Ministry for Ecological Transition and Demographic Challenge approved Ministerial Order TED/1247/2021, of November 15, which amends Annex I of Royal Decree 244/2019, of April 5, which regulates the administrative, technical and economic conditions of self-consumption of electricity for the implementation of variable sharing coefficients in collective self-consumption. The aforementioned Order allows the ...
Tax

European Court of Justice against the tax form 720

Tax
The 720 tax form has been a nightmare for tax residents in Spain, typically for those foreigners living in Spain holding assets and rights abroad. Despite such tax form was only informative and no payment was due, the effects on the Personal Income Tax, the Wealth Tax and the sanctions applicable ...
Disputes

Misappropriation crime: unfair administration.

Disputes
The Supreme Court recently issued sentence nº 1006/2021 dated December 17, 2021, which analyzes the crime of unfair administration, a subtype of misappropriation. In this specific case, the condemned party took money for personal gain from assets property of a Real Betis Balompié football player and from a company whose administrator and sole sh...
Energy

Royal Decree-Law 23/2021, of October 26: Urgent measures for the protection of electricity and gas consumers

Energy
In response to the energy crisis affecting the European Union and, particularly, the Spanish State, the Spanish Government urgently approved Royal Decree-Law 23/2021, of October 26, on urgent energy measures for the protection of consumers and the introduction of transparency in the wholesale and retail electricity and natural gas markets. The following ...
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