Organic Law 1/2025 of 2 January on measures to improve the efficiency of the justice system brings about a comprehensive reform of Spanish procedural law (e.g. by reforming the regulations on procedural costs and introducing the concept of the binding offer).
This entry was posted on 30 June 2025 by Marta Arroyo Vázquez in Litigation.
The government of the Autonomous Region of Madrid under the leadership of Isabel Díaz Ayuso has just approved a new tax reduction in the inheritance and gift tax (impuesto sobre sucesiones y donaciones, ISD). This measure, which will benefit approximately 14,000 citizens of Madrid, extends the circle of beneficiaries to siblings, aunts and uncles, as well as nieces and nephews, and will also apply to the all persons in the group III regarding the degree of kinship.
This entry was posted on 20 May 2025 by Elsa Ochoa in Tax.
On 3 April 2025, Organic Law 1/2025 came into force in Spain which unleashed a comprehensive reform of the Spanish justice system and procedural law to increase their efficiency. The reform assigns a crucial role to the out-of-court settlement of legal disputes and, in this context, introduces the legal concept of the so called “confidential binding offer” (oferta vinculante confidencial) as an alternative dispute resolution mechanism.
This entry was posted on 13 May 2025 by Ricardo Cedrón in Litigation.
Introduction On 2 January 2025, Organic Law 1/2025 was enacted, introducing several reforms to improve the efficiency of the Public Service of Justice in Spain, and entered into force on 3 April 2025. The Organic Law covers a variety of measures, including the mandatory inclusion of alternative dispute resolution mechanisms (ADR) before bringing a claim […]
This entry was posted on 27 April 2025 by Lucas de Leon-Sotelo Fuentes in Litigation.
The reform of the Spanish Law on Civil Procedure (Ley de Enjuiciamiento Civil, LEC), which aims to make the Spanish justice system more efficient, also includes changes regarding fast-track proceedings (juicio verbal). The main objectives of the new regulation are to optimise procedural time limits and streamline certain procedures (and procedural steps) that have sometimes delayed the resolution of disputes. Below, we outline the most important changes regarding fast-track proceedings.
This entry was posted on 12 April 2025 by Ricardo Cedrón in Litigation.
The Spanish branch of BNP Paribas Real Estate Investment Management Germany has become the protagonist of a sentence that promises to mark a before and after in the taxation of permanent establishments for this type of entity in Spain. In its ruling of 21 November 2024, the Spanish National Court (Audiencia Nacional) rejected the appeal lodged by the entity, confirming that the Spanish branch – due to its clear link to the activity of managing real estate funds – must pay the taxes for the commissions received for its activity in Spain, and not in Germany.
This entry was posted on 5 March 2025 by Gustavo Yanes in Tax.
In our blog “Business & Tax in Spain,” lawyers specialised in advising companies express their opinions regarding the latest news on matters as diverse as corporate law, taxation, labour legislation, intellectual property, fashion law, information technology and data protection. In addition, the blog includes a section dealing with the practical aspects of corporate accounting. The objective of Monereo Meyer Abogados is to use this space to offer current and practical information as well as to facilitate a platform for debate.
