The “Link Theory” cannot be automatically applied in tax matters
Spain’s National Court and the Central Economic-Administrative Court (TEAC) have once again set limits on the automatic application of the so-called link theory [...]
Addwill hosts Denmark’s Constitution Day (Grundlovsdag) celebration in Barcelona
On 4 June, addwill hosted a celebration of Denmark’s Constitution Day (Grundlovsdag) at its offices in Sant Gervasi, Barcelona. The event was organised [...]
Termination of Domestic Workers’ Employment Contracts: Grounds, Requirements and Key Considerations
The employment contract of a domestic worker may be terminated for a variety of reasons. However, employers must correctly identify the legal grounds [...]
Albert Folguera and Beatriz Argilés represent addwill at the ITSG Spring European Conference in Malta
Last week, addwill took part in the ITSG Spring European Conference 2026, held on 21–22 May at the Marriott Hotel in St Julian’s, [...]
Repeal of Royal Decree-Law 8/2026 on rental housing: legal analysis and market impact
The Plenary of Spain’s Congress of Deputies has approved the repeal of Royal Decree-Law 8/2026 of 20 March, adopted under exceptional and urgent [...]
addwill advises on the establishment of the new Catalonia Data & Information Management Cluster
addwill has provided comprehensive legal counsel for the establishment of the new Catalonia Data & Information Management Cluster, commissioned by the Department of [...]
Albert Folguera discusses the evolution of e-invoicing, Veri*Factu and the tax digitalization framework
On 5 May, Albert Folguera, Tax Partner at addwill, led the session “Update on e-invoicing, Veri*Factu and VIDA”, organized by Wolters Kluwer Tax [...]
Laura Salamanca and Sergi Rovira discuss transfer pricing and current tax disputes
On 6 May 2026, the session “Transfer Pricing and Tax Disputes with the Spanish Tax Authorities” took place, organized by Wolters Kluwer Tax [...]
Contract termination and subsequent liens: the Spanish Supreme Court reaffirms the retroactive effects of termination (ex tunc)
In the ever-evolving field of contract and real estate law, the recent Supreme Court Judgment No. 47/2026, issued on 21 January by the [...]
Wealth Tax Exemption for shareholdings. Compliance with the management and direction requirement of the shareholding
Regulatory Framework Law 19/1991, of 6 June, on the Wealth Tax (LIP), provides for an exemption regime for shareholdings in companies, which is [...]