New Memo of the Spanish Tax Authority on Company Cars

The mixed use of company cars by employees, i.e. the use for both professional and private purposes, has been a constant source of conflict between companies and the Spanish Tax Authority (the “AEAT”).

This entry was posted on 2 October 2023 by Gustavo Yanes in Tax.

International and European Digital Nomads in Spain

Remote working has established itself: this reality is as undisputed as the attractiveness of Spain for remote workers.

This entry was posted on 26 September 2023 by Monika Bertram in Labour.

Challenges of Artificial Intelligence and Intellectual Property Rights

Undeniably, Artificial Intelligence (AI) is revolutionising our world. Equally undeniably, the protection of works created thanks to this technology poses a serious legal challenge.

This entry was posted on 25 July 2023 by Rodrigo López Crespo in IP.

Leaking Tamara Falco’s Wedding Exclusive – Can ¡Hola! Hold Third Parties Liable?

Tamara Falcó’s wedding continues to be in the journalistic spotlight, touching on multitude of legal aspects. Before the wedding the news broke that the socialite had been left without a wedding dress because she had allegedly asked the designer of her dress to plagiarise the designs of other firms. Now, after the event, the magazine ¡Hola! has been leaked via WhatsApp.

This entry was posted on 15 July 2023 by Rodrigo López Crespo in IP.

Spanish Tax on Non-Reusable Plastic Packaging: Clarifications by the DGT

On 1 January 2023, the Tax on Non-Reusable Plastic Packaging came into force in Spain. It applies to all packaging containing plastic and designed to contain, protect or present goods to customers. However, packaging that forms an integral part of the goods and is necessary to contain or preserve them is not considered to be packaging for the purposes of the new tax.

This entry was posted on 7 July 2023 by Gustavo Yanes in Tax.

New Place of Supply Rules for Services Rendered to Companies outside the EU

There is no doubt that the European Union has made an unparalleled contribution to trade between its Member States. It is equally true that the VAT rules for transactions within the EU are well known and their application – in general – does not lead to difficulties of interpretation.

This entry was posted on 28 June 2023 by Gustavo Yanes in Tax.