Procedural Law Reform in Spain: The New “Binding Offer” Introduced by Organic Law 1/2025

On 3 April 2025, Organic Law 1/2025 came into force in Spain which unleashed a comprehensive reform of the Spanish justice system and procedural law to increase their efficiency. The reform assigns a crucial role to the out-of-court settlement of legal disputes and, in this context, introduces the legal concept of the so called “confidential binding offer” (oferta vinculante confidencial) as an alternative dispute resolution mechanism.

This entry was posted on 13 May 2025 by Ricardo Cedrón in Litigation.

The New Organic Law 1/2025 on Measures to Improve the Efficiency of the Public Justice Service – Developments Regarding Court Costs

Introduction On 2 January 2025, Organic Law 1/2025 was enacted, introducing several reforms to improve the efficiency of the Public Service of Justice in Spain, and entered into force on 3 April 2025. The Organic Law covers a variety of measures, including the mandatory inclusion of alternative dispute resolution mechanisms (ADR) before bringing a claim […]

This entry was posted on 27 April 2025 by Lucas de Leon-Sotelo Fuentes in Litigation.

Reform of Spanish Procedural Law: New Rules for Fast-Track Proceedings to Improve Efficiency

The reform of the Spanish Law on Civil Procedure (Ley de Enjuiciamiento Civil, LEC), which aims to make the Spanish justice system more efficient, also includes changes regarding fast-track proceedings (juicio verbal). The main objectives of the new regulation are to optimise procedural time limits and streamline certain procedures (and procedural steps) that have sometimes delayed the resolution of disputes. Below, we outline the most important changes regarding fast-track proceedings.

This entry was posted on 12 April 2025 by Ricardo Cedrón in Litigation.

Tax Debate in Spain: Management Commissions of German Investment Funds

The Spanish branch of BNP Paribas Real Estate Investment Management Germany has become the protagonist of a sentence that promises to mark a before and after in the taxation of permanent establishments for this type of entity in Spain. In its ruling of 21 November 2024, the Spanish National Court (Audiencia Nacional) rejected the appeal lodged by the entity, confirming that the Spanish branch – due to its clear link to the activity of managing real estate funds – must pay the taxes for the commissions received for its activity in Spain, and not in Germany.

This entry was posted on 5 March 2025 by Gustavo Yanes in Tax.

Brief Commentary on the New Legal Framework for Corporate Restructuring Operations in Spain

Several months ago, a new legal framework was approved in Spain. Its subject were structural changes, which is the technical term for corporate transactions, i.e. basically mergers, spin offs, segregation of assets and liabilities and company conversions.

This entry was posted on 17 February 2025 by Alberto Suárez Tramón in Corporate and M&A.

Taxation of Company Directors in Spain: Key Changes

In the context of increasing tax complexity, the Spanish Central Tax Appeal Board (Tribunal Económico Administrativo Central, TEAC) has issued two recent decisions (on 20 March and 24 September 2024) which redefine fundamental aspects of directors’ remuneration in corporate structures.

This entry was posted on 13 January 2025 by Gustavo Yanes in Tax.