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:

This entry was posted on 22 April 2026 by Monika Bertram in Labour.

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.

This entry was posted on 8 April 2026 by Fábio Seguro Joaquim in Portugal.

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 […]

This entry was posted on 8 April 2026 by Luísa Monteiro Carvalho in Portugal.

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.

This entry was posted on 12 March 2026 by Gustavo Yanes in Tax.

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?

This entry was posted on 10 March 2026 by Anna Martí Belda in Labour.

The Role of the Secretary of the Board of Directors in Spanish Companies

In Spanish companies, the central governing and management body is the board of directors (consejo de administración). Through it, the shareholders delegate the administration, strategic management and supervision of the company to a group of directors who act collectively. However, part of this body is also a less visible yet for the proper functioning of the corporate system absolutely essential figure: the company secretary or secretary of the board of directors (secretario). Their role, traditionally associated with purely formal functions, has evolved to a professional agent who ensures the integrity of the company and advises on corporate governance.

This entry was posted on 14 January 2026 by Javier Coll Sempere in Corporate and M&A.