Draft Bill of Organic Law on Public Integrity in Spain

Main Developments in Commercial and Corporate Matters

On 17 February 2026, the Spanish Council of Ministers approved the Draft Bill of the Organic Law on Public Integrity (hereinafter, the “Draft Bill”), which has now been submitted to the Spanish Parliament for decision. As an organic law, its approval requires an absolute majority vote in Congress in accordance with Article 81 of the Spanish Constitution.

False Self-Employment and Retirement Benefits in Spain: Can the Company Be Obliged to Bear the Benefits?

This question was recently analysed by the Spanish Supreme Court (Tribunal Supremo) in its ruling 273/2026 of 12 March 2026. The relevant facts of the case, in summary, were as follows:

New Housing Tax Package: Key Changes and Impact on the Real Estate Sector

The recent parliamentary approval of the so-called Housing Tax Package marks a new stage in the public strategy to address the housing access crisis in Portugal. In a context of significant price pressure, limited supply and growing social concern regarding the housing market, the legislator has opted for an intervention primarily based on tax measures and adjustments to the urban planning framework.

The End of Impunity for “Squatters”? A Reading of Law No. 67/2025 of 24 November

The approval of Law No. 67/2025 at the end of last year marks a significant moment in the legal and social debate surrounding the unlawful occupation of property in Portugal, commonly referred to as “squatting”. For many years, property owners, legal practitioners and policymakers have faced a legal framework perceived as slow and ineffective in […]

Corporate Income Tax in Spain – A Hidden Tax Inspection Risk in Intra-Group Transactions

Starting a new year is a good moment to look back. It is not uncommon for many Spanish subsidiaries to have received a call or email from their parent company in December with the following message: we are going to charge an additional management fee, as this is standard practice in our group. It may sound reasonable, but in practice, these intra-group “fees” for services, licences, financing or reorganisation can constitute a hidden risk in corporate income tax in Spain.

Employment Law in Spain: Supreme Court Clarifies the Effective Date of Dismissals

Can a text message (SMS) from Spanish Social Security anticipate the effects of a dismissal even before the employee has received the formal letter of dismissal? And can this time discrepancy lead to a dismissal being declared unfair?