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Law 10/2025, on customer care services: a challenge for the airline and tourism industry

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Introduction On 27 December, the Official State Gazette published the long-awaited Law 10/2025, of 26 December, which regulates customer care services (“LSAC”) and entry into force the following day, 28 December. We say “awaited” because its parliamentary processing advanced in the previous legislature but was interrupted by the elections held in 2023. The new law […]

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Law 9/2025 on Sustainable Mobility: main measures for air transport in Spain

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Today’s Official State Gazette publishes Law 9/2025, of 3 December, on Sustainable Mobility (BOE). It is a text of remarkable breadth and complexity: it comprises 143 pages, distributed in 110 articles, 38 additional provisions, 10 transitional provisions and 21 final provisions. Because of its length and density, the new law requires detailed and rigorous study

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The Spanish Royal Decree 214/2025, of 18 march: the new legal framework for sustainability

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The Spanish Royal Decree 214/2025, of 18 March, represents a significant regulatory change for Spanish businesses regarding sustainability and emissions management. If your company is a large enterprise, a consolidated group, or a public interest entity in Spain, this regulation applies directly to you. However, even if you are an SME, anticipating these requirements may

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New update of the list of dual-use goods in the European Union (Regulation (EU) 2021/821 and Delegated Regulation of 8 September 2025)

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On 8 September 2025, the European Commission adopted a new Delegated Regulation replacing Annex I to Regulation (EU) 2021/821 of the European Parliament and of the Council on the regime for the control of dual-use items, brokerage, technical assistance, transit and transfers of dual-use items (the common list of dual-use items in the EU). This

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Spanish Supreme Court ruling on transfer pricing in cash pooling structures. Judgment 985/2025 of 15 july 2025 (Rec. 4729/2023)

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On 15 July 2025, the Spanish Supreme Court issued Judgment 985/2025, which is highly relevant for multinational groups operating centralized treasury systems (“cash pooling”). The judgment ends a long-standing dispute with the Spanish tax authorities, confirming earlier decisions of the Spanish Central Tax Tribunal (administrative tax court of first instance, TEAC) and the Spanish National

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Royal Decree-Law 9/2025, of 29 july, extending the leave for birth and care of a child has been published

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Royal Decree-Law 9/2025, of 29 July, has been published in the Official State Gazette dated 30 July 2025, extending birth and child care leave, by amending various labour and social security regulations, as well as the Basic Statute of Public Employees, to extend birth leave,  adoption, foster care and foster care with the aim of

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Real estate assets: the Supreme Court paves the way for the application of a 95% tax reduction on inheritances and exemption from wealth tax

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The long-awaited and important ruling of the Supreme Court has just been published regarding the application of the 95% reduction for family businesses provided for in the Inheritance and Gift Tax, in cases of property rental activity. The regulations establish that, for the leasing of real estate to be considered an economic activity, it is

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The Supreme Court declares the nullity of the section of Royal Decree 517/2014 that imposed mandatory drone registration due to procedural defects

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Today’s Official State Gazette publishes the judgment of the Third Chamber of the Spanish Supreme Court of 19 June 2025 declaring the nullity of Section 3 of Chapter VI of Royal Decree 517/2014, regulating unmanned aircraft. This Section includes articles 53 to 58 of the Royal Decree and was introduced at the request of the

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