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Suits & Legal Compliance
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 in tax matters. The key message is clear: merely holding the position of director or board [...]
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 for termination and comply with specific procedural requirements to avoid disputes or potential legal challenges. The [...]
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 circumstances to address the economic and social consequences of the conflict in Iran. The measure, which [...]