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International Successions and Estate planning: Key Considerations for Family Businesses and Private Clients

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Introduction In a landscape increasingly defined by the international mobility of individuals, companies, and assets, effective succession planning has become essential to ensuring legal certainty and safeguarding the continuity of family wealth. Recent experience confirms that cross‑border successions require proactive strategies that allow for coordination between jurisdictions and risk mitigation. The Resolution issued by the […]

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SME Fund 2026: new European aid for SMEs and the self-employed to protect their industrial and intellectual property assets

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The European Union Intellectual Property Office (EUIPO), with the support of the European Commission, will reopen a new edition of the SME Fund on February 2, 2026 – Ideas Powered for Business, a grant program designed to facilitate access for SMEs and self-employed workers to the protection of their industrial and intellectual property rights through

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The Three Key Takeaways from the General Court Judgment of 21 January 2026: A Turning Point in the Interpretation of “Extraordinary Circumstances” under Regulation 261/2004

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1.Introduction The interpretation of the concept of “extraordinary circumstances” under Regulation (EC) No 261/2004 has been one of the main sources of controversy in litigation arising from flight delays and cancellations since the adoption of this cornerstone instrument in the field of passenger protection. The progressive judicial expansion of passengers’ rights, largely driven by the

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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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