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.

Recovering VAT in Spain: New Criteria for Proof of Bad Debt

The European Central Bank has been steadily raising interest rates to curb the galloping inflation we are suffering. Sooner rather than later this scenario will lead to a considerable shortage of liquidity and an increasing number of defaults on payment.

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

Driving the Business Transformation in Spain: Draft for a New Law on Structural Modifications of Companies

On 14 February 2023, the Spanish Council of Ministers approved the Draft for a New Law on Structural Modifications of Companies (the “Draft Bill”).

This entry was posted on 26 June 2023 by Rocío Huerta Díaz in Corporate and M&A.

Freedom of Imitation and Plagiarism in Fashion in Spain

In the past few weeks, the well-known Spanish socialite Tamara Falcó caused quite a stir with her wedding dress and made the front pages of the national press. We are not going to go into the “juicy” details of the events, nor take the side of any of the parties involved, but we do think it is interesting to comment on some of the legal aspects surrounding the matter from the perspective of Industrial Property.

This entry was posted on 9 June 2023 by Rodrigo López Crespo in IP.

New Factors Determining Temporary Incapacity in Spain

Spain’s new Organic Law 1/2023, of 28 February 2023, which amends Organic Law 2/2010, of 3 March 2010, on Sexual and Reproductive Health and the Voluntary Termination of Pregnancy, has just come into force and has amended arts. 169, 172 and 173 of the General Law on Social Security (LGSS), approved by Royal Legislative Decree 8/2015, of 30 October 2015.

This entry was posted on 1 June 2023 by Monika Bertram in Labour.