Impuestos especiales

Act on Measures to Prevent and Combat Tax Fraud. Amendments on Special Taxes

Posted on 13 July, 2021
On Saturday, July 10, the Act on Measures to Prevent and Combat Tax Fraud, including developments affecting special taxes, was published in the Official Gazette of the Spanish State.
papeles pandora

The Pandora Papers: legal considerations on freedom of information

Posted on 5 October, 2021
As it already happened with the infamous Panama Papers, WikiLeaksand FootballLeaks, an investigation led by the International Consortium of Investigative Journalists (ICIJ or the Consortium) has revealed allegedly fraudulent tax schemes by many politicians, artists and celebrities in the show business, sports and finance worlds using offshore companies in Panama.

“Pay-for-Delay”: The CJEU confirms €146 million in fines against four pharmaceutical companies for delaying the market entry of a generic drug

Posted on 15 June, 2021
On March 25, 2021, the CJEU handed down eagerly awaited judgments dismissing the appeals of Lundbeck and four sanctioned generic drug manufacturers and confirming the €146 million in fines imposed by the European Commission in 2013 for delaying the market entry of a generic version of the antidepressant citalopram.

Poisoned dismissals: the effect of illegal evidence

Posted on 13 September, 2021
We frequently hear about companies taking disciplinary action against employees based on evidence that could only have been obtained by infringing workers’ fundamental rights. Recordings from video surveillance cameras or accessing employees’ email and digital devices used at work compromise individual rights, e.g., the right to one’s own image, privacy or personal data protection, but
Régimen fiscal

The tax regime for the Women’s Champions League final

Posted on 7 October, 2020
Two weeks ago, Royal Decree Law 28/2020, of September 22, on remote working was published in the Official Gazette of the Spanish State (BOE) and, in its additional provision six, included the tax regime for the “2020 UEFA Women’s Champions League” final, whose quarter-finals, semi-finals and final were held in San Sebastián and Bilbao in

Main requirements applicable to spanish real estate investments trusts (SOCIMI)

Posted on 28 September, 2021
All Spanish Real Estate Investment Trusts (commonly known as SOCIMI for their abbreviation in Spanish) that wish to opt for the SOCIMI special tax regime must communicate their decision to the Spanish tax authorities at least three months before the end of the tax period during which this regime will apply.