The submission period for 2017 tax returns started on April 4. This year, there are new developments, mainly related to tax management. Below, we summarize some of the main new developments and those to which you must pay particular attention to correctly carry out a self-assessment income tax return.

On April 15, 2018, Royal-Decree Law 2/2018 (the “Royal-Decree Law”) came into force, amending the Consolidated Text of the Law on Intellectual Property (the “TRLPI”), and incorporating into Spanish law Directive 2014/26/EU of the European Parliament and of the Council of February 26, 2014, on collective management of copyright and related rights and multi-territorial licensing

On April 19, 2018, the Court of Justice of the European Union (“CJEU”) issued its judgment in the framework of the request for a preliminary ruling brought by the Portuguese Competition, Regulation and Supervision Court regarding the interpretation of the concept of competitive advantage or abusive price discrimination under article 102(c) of the Treaty on

On January 18, 2018, the Labor Division of the Supreme Court (“SC”) issued a noteworthy judgment (no. 29/2018) on calculating the seniority of workers with permanent intermittent employment contracts (“PIECs”). The ruling’s doctrine was repeated later in judgment of March 1, 2018 (no. 242/2018) in a considerably similar case involving the same senior judge. The

On January 12, 2018, Royal Decree 2/2018 was approved, under which professional football entities and clubs participating in La Liga (the top professional association football division of the Spanish football league system) must meet financial obligations proportionate to the income earned from selling audiovisual rights.