Actualités

The subsidiary liability of company directors before the tax authorities: strengthened standards and new guarantees

Taxes
The role of corporate directors is once again under scrutiny from the Spanish tax authorities and the courts. On 20 May, the Second Chamber of the Administrative Division of the Supreme Court issued Judgment No. 594/2025 in response to cassation appeal No. 3452/2023. This ruling reaffirms and builds upon the court's previous case ...
Newsletter juridique

Legal Status - SEPTEMBER 2025

Energy: Regulatory Framework for Energy Storage in Spain

Employment: The Supreme Court Confirms that Compensation for Unfair Dismissal cannot be Increased by the Courts

Tax: Diet Regime for Administrators and Members of the Board of Directors

Newsletter juridique

Legal Status - JULY 2025

Disputes: Discovery and Disclosure of Trade Secrets

Employment: The Right to Digital Disconnection: Limits on Employee Availability Outside Working Hours

Infrastructure: The Future of Toll Collection on Highways: Regulatory Risks and Investment Opportunities for PPPs

Tax: Inheritances and Gifts of Rights with an International Component

IP/Media: The Spanish National Commission for Markets and Competition Fines the SGAE 6.4 million Euros for Abuse of Dominant Position

Newsletter juridique

Legal Status - JUNE 2025

Tax: Lease-Back: A Smart Strategy to Finance your Business

Energy: Possible Claims Arising from the April 28th Blackout in Spain

Commercial: The Parliament Publishes Servicers Bill

Media: The Council of Ministers Approves the Preliminary Draft of the New Organic Law Regulating the Right of Correction

Newsletter juridique

Legal Status - MAY 2025

Commercial: The Supreme Court Establishes Doctrine on the Requirements for Issuing E-Invoices to Customers

M&A: The Importance of Defining the Object of the Sale and Incorporating Representations and Warranties in M&A Transactions

Tax: Corporate Income Tax- Progressive Reduction

Employment: Protection Against Dismissal: The End of Objective Nullity in Cases of Fraud of Law

Data Protection: The European Data Protection Board Publishes Guidelines on the Processing of Personal Data Based on Legitimate Interest

Actualités

End of the accounting moratorium

Commercial

Article 363 of the Spanish Companies Act (“SCA”) establishes as causes for the dissolution of a company, among others, "losses that reduce the net equity to an amount lower than half of the share capital..."

Newsletter juridique

Legal Status - MARCH 2025

Employment: New Judicial Criteria in Disciplinary Dismissals: Prior Hearing of the Employee

Disputes: Possible Crimes Related to Fraudulent Administration

Corporate: MAC Clauses in Company Sale and Purchase Agreements

Media: Economic Consequences of Non-Payment of Copyright Fees for Small Businesses

Newsletter juridique

Legal Status - FEBRERO 2025

Corporate: ESG Criteria as Key for Project Finance and Investments

Data Protection: The European Data Protection Board Publishes Guidelines on the Processing of Personal Data Based on Legitimate Interest

Employment: The High Court of Justice of Madrid considers that Stress caused by an Overload of Work can Violate the Right to Physical Integrity

Disputes: The Unauthorised Publication of Photographs of Public Figures can Violate the Right to One´s Own Image

Actualités

The incorporation of Bartolome & Briones into Compliance Latam:

Conformité légale
It is with great pleasure that we announce our incorporation into the Compliance Latam community, a platform dedicated to the promotion and dissemination of optimal corporate practices, organisational culture and regulation within the compliance ecosystem. In this regard, we will be collaborating with other law firms from Latin America and ...
Actualités

New negotiation requirement before filing a lawsuit

Litiges
Law 1/2025 introduces a new procedural requirement in Spain, i.e., a prerequisite needed to file a lawsuit, consisting of the negotiation or the attempt to negotiate between claimant and defendant. On the one hand, the aforementioned Law encourages the parties to initiate mediation, conciliation or arbitration processes to resolve their ...
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