A permanent establishment in Spain determines when a foreign company becomes liable for Spanish taxation because of its economic presence. Spanish legislation and OECD tax treaty standards define this concept, central to international tax law.
The transfer of hotel real estate assets in Spain involves complex legal and strategic decisions. Choosing between acquiring the property directly or purchasing the operating company has significant contractual, operational and tax implications that must be carefully assessed.
Pre-pack insolvency has emerged as an increasingly relevant tool in corporate restructuring and insolvency scenarios. This mechanism allows the advance preparation of a business or the sale of productive units prior to the formal commencement of insolvency proceedings, with the aim of preserving enterprise value and accelerating execution.
Hotel management agreements play a central role in the Spanish hospitality industry. Their atypical nature and lack of specific statutory regulation require careful legal structuring to ensure legal certainty, allocate risks properly and protect the interests of hotel owners and operators.
Biomethane is positioning itself as a renewable energy source with significant growth potential in Spain. A clear understanding of the applicable regulatory framework and the required permits—from the Integrated Environmental Authorisation (AAI) to injection into the gas grid—is essential for the successful development of a biomethane project.
Equity imbalance in a Spanish company represents a significant legal risk that may threaten business continuity. Understanding the corporate law mechanisms available to restore an equity balance is essential to avoid mandatory dissolution, preserve shareholder control and ensure financial stability in compliance with the Spanish Companies Act.
The rise of e-commerce, digital banking and remote working has led to a sharp increase in phishing attacks in Spain. This type of digital fraud now represents one of the main legal, financial and reputational risks for companies, which must adopt effective technical and legal measures to prevent and respond to such incidents.
The Public Sector Contracts Law governs Public procurement in Spain. It aims to ensure that both the tender procedure and the awarded contract comply with principles like freedom of access, publicity, and transparency. The key documents in this procurement process are the Pliego de Cláusulas Administrativas Particulares (PCAP – Administrative Terms and Conditions) and the Pliego de Prescripciones Técnicas (PPT – Technical Specifications).
Royal Decree-Law 9/2025 significantly extends birth and childcare leave in Spain to 19 weeks, and up to 32 weeks for single-parent families. This article analyses beneficiaries, distribution, special cases and the legal impact for employers and workers.
Accreditation as a CAE verification body by ENAC is a mandatory requirement to officially validate energy savings under Spain’s Energy Savings Certificate system. This guide explains the legal and technical accreditation process, applicable regulations, and key stages.
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