The Official State Gazette of 3 January 2025 publishes the Organic Act 1/2025 on Measures for the Efficiency of the Public Justice Service. This new organic text introduces a significant change in the Spanish judicial system, which follows in the…
In the current economic context, the recent approval of Royal Decree-Law 9/2024 of 23 December represents a new milestone in the regulation of capital companies. This legislative text introduces an extension of the accounting moratorium for the purposes of the…
The recent publication of Organic Act 5/2024 of 11 November on the Right to Defence (LODD) in the Official State Gazette has aroused great interest in the Spanish legal community. This long-awaited law introduces significant changes in the regulation of…
The Decision 905/2024 of 24th June of Tribunal Supremo comes again around the “extra partes” bond of the contracts, when the third party involved is not a “penitus extranei” (completely alien), and does it in the same manner that the…
Judgment number 626/2024 of the Spanish Supreme Court deals with a case involving a surety insurance contract and the question of the statute of limitations for actions arising therefrom. The ruling is of significant relevance in the interpretation of limitation…
The Court of Justice of the European Union (CJEU), in its ruling of April 25, 2024, addressed the preliminary questions posed by the Spanish Supreme Court regarding the start of the limitation period for the action to refund mortgage expenses…
BOE no. 11 of 12 January 2024 publishes the validation agreement of Real Decreto Ley 6/2023, which approves urgent measures for the implementation of the Recovery, Transformation and Resilience Plan for the public service of justice, civil service, local government…
BOE no. 33 of 7 February 202 published Royal Decree 142/2024, of 6 February, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of 30 March, on withholdings and payments on account, from which the following key points…
Ruling 1731/2023 of the First Chamber of the Supreme Court of 14 December, relates res judicata (222 LEC) to the preclusion of pleadings (art. 400.2 LEC), concluding that one cannot ask for the same thing twice, even on the basis…
The judgment of the Court of Justice of the European Union (Case C 288/22) of 21 December 2023 answers two questions for preliminary rulings on the interpretation of certain articles of Council Directive 2006/112/EC in relation to the common system…
Royal Decree 817/2023, dated November 8, 2023, establishes a controlled testing environment for assessing compliance with the proposed Regulation of the European Parliament and Council concerning harmonized standards in artificial intelligence. Effective from November 10, 2023, and valid for a…
BOE Nº154 of 29 June 2023 publishes Royal Decree Law 5/2023 (RDL), which deals with a series of heterogeneous matters, including structural modifications of commercial companies. The sole repealing provision of the RDL repeals Law 3/2009, and replaces the regulation…
BOE No. 159 of 5 July 2023 published Royal Decree 571/2023 of 4 July on Foreign Investments, which will enter into force on 1 September, with the aim of implementing Law 19/2003 of 4 July on the legal regime governing…
It is worth this quick note to mention the obligation that RD 249/2023 (art. 3) introduces in RD 1065/2007 (General Tax Management Regulation), adding a new Article 39 bis, which imposes the obligation on Spanish exchanges to submit (i) an…
The new legal text, published in BOE no. 66 of 18 March 2023, repeals the current Consolidated Text of the Securities Market Law (RD 4/2015), as well as the auxiliary RD 21/2017 and RD 14/2018, and will enter into force…
The BOE No 180 of 28 July 2022 publishes various amendments to the LOPJ aimed at relieving the burden on the Commercial Courts and the Sections specialising in such matters of the Provincial Courts. To this end, it is envisaged…
The Judgment of the First Chamber of the CJEU of 27 January 2022 (C-788/19), which has been widely publicised, declares that Spain violates European Union law – and specifically Article 63 of the Treaty on the Functioning of the European…
The Draft Bill on the Reform of the Consolidated Text of the Insolvency Law for the transposition of Directive (EU) 2019/1023 on preventive restructuring frameworks introduces significant reforms to insolvency law, which mainly concern the regime of exoneration of unsatisfied…
The BOE nº164 of 10 July 2021 publishes Act 10/2021 on Teleworking, as a result of Royal Decree-Law 28/2020, of 22 September, which, after being validated by the Congress of Deputies, has been passed as a draft law. Remote work,…
Act 5/2021 of 12 April amending the revised text of the Capital Companies Act, approved by Royal Legislative Decree 1/2010 of 2 July, and other financial regulations, with regard to the promotion of long-term shareholder involvement in listed companies. The…