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Approval of Corporate Sustainability Reporting Directive

At last we can say that the plenary of the European Parliament has approved by a large majority (525 votes in favour, 60 against and 28 abstentions) the text of the proposed Directive on sustainability reporting, and the…

Fake news, protection of the right to honour and liability of digital platforms in the civil sphere

Barely a week ago, the ruling of the 6th section of the Criminal Division of the Barcelona Provincial Court, which contained the first conviction in Spain for disseminating fake news, was made public through the media. In…

First European Data Protection Label approved

Europrivacy has been validated by the European Data Protection Board as the first European certification mechanism for compliance with the European Data Protection Regulation. On 10 October the European Data Protection Board…

The new taxation of the "Great Fortunes"

With the aim of raising revenue and harmonising taxation between the different Autonomous Communities, the Socialist and Unidas Podemos parliamentary groups have proposed the creation, by means of amendments, of a new tax…

Tax novelties foreseen in the Draft General State Budget Bill for 2023

On 13 October, the draft General State Budget Law for 2023 was presented for processing, which introduces a series of novelties in the field of taxation. In addition, other temporary measures are being considered that may…

A package of fiscal measures aimed at boosting energy efficiency

On 19 October, Royal Decree-Law 18/2022 was published, approving fiscal measures to promote energy efficiency and transposing EU regulations on inverted hybrid asymmetries Below, we briefly outline the measures aimed…

Entry into force of the Crea y Crece law

The new law introduces important new features and amendments in the corporate field On 19 October, Law 18/2022, of 28 September, on the creation and growth of companies (Crea y Crece Law) came into force, which aims,…

Extension of e-invoicing scenarios

The so-called "Crea y Crece Law" introduces the obligation of electronic invoicing between companies and the self-employed, the development of which must be approved before its implementation. On 29 September, Law 18/2022,…

The amendment to the Penal Code is approved and the catalog of crimes that can be committed by legal entities is expanded

Organic Law 10/2022, of September 6, on the comprehensive guarantee of sexual freedom, amends the Penal Code in relation to crimes against moral integrity and sexual harassment for which legal persons could be criminally…

Profound modification of the revised text of the Insolvency Law and restructuring mechanisms

Last September 6, Law 16/2022 of September 5 was published in the Official State Gazette (BOE), by which a profound reform of the Consolidated Text of the Insolvency Law was carried out, by means of which Directive 2019/1023…

The Supreme Court concludes that the exemption for income from work provided from abroad can also be applied to administrators

Finally, the Supreme Court (SC), on appeal, considers that the exemption of 7.p) of the Personal Income Tax Law, for income obtained abroad, can also be applied to the administrators and members of the board of directors…

Recognition of unemployment benefits in the Special System for Household Employees and other modifications of special relevance

Royal Decree-Law 16/2022, of September 6, for the improvement of working conditions and social security for domestic workers, has been published. On Tuesday, September 6, the Council of Ministers approved the Royal Decree-Law…

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