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.

Spain: Companies Must Hear the Affected Employee before a Disciplinary Dismissal

On 18 November 2024, the Spanish Supreme Court (Tribunal Supremo) handed down a landmark ruling in an extraordinary appeal procedure (recurso de casación) for the unification of case law in labour and employment law matters.

This entry was posted on 10 January 2025 by Anna Martí Belda in Labour.

Spain Introduces the “Solidarity Contribution”: Overview and Impact

On 1 January 2025, Royal Decree 322/2024 will come into force, foreseeing changes to the Spanish General Regulation on the Collection of Social Security Contributions (Reglamento General de Recaudación de la Seguridad Social).

This entry was posted on 19 December 2024 by María José López in Accounting.