Spain

Garrigues

ELIGE TU PAÍS / ESCOLHA O SEU PAÍS / CHOOSE YOUR COUNTRY / WYBIERZ SWÓJ KRAJ / 选择您的国家

  • The Supreme Court judgment on the Mezquita de Córdoba clarifies the scope of trademark ius prohibendi against prior domain names

    The recent ruling on the domain name “mezquitadecordoba.org” confirms a key idea for any business: a domain name – no matter how old – does not prevail over a registered trademark. The decision highlights the importance of having a solid strategy in place for protecting digital assets at a time when the online world carries increasing weight.  

  • Garrigues Sustainable Newsletter - January 2026

    In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.

  • What changes in Pillar 2 after the introduction of the new OECD Safe Harbours

    The OECD proposes new permanent safe harbours with the aim of simplifying the standard calculation rules of the Global Complementary Minimum Tax (Pillar 2) and reducing the possibility of an obligation to pay tax on this tax. In addition, it proposes the extension of the existing transitional CbCR safe harbour for one year.

  • Spain: MITERD clarifies the scope of the obligations to calculate the carbon footprint and to draw up and publish reduction plans

    In a recent note, it specifies its application for business groups based on the location of the ultimate parent company and its subsidiaries.

  • How can the company use the medical examination to control absenteeism from work

    Given the high rate of absenteeism, companies are exploring possible measures to reduce it. Article 20.4 of the Workers’ Statute gives them the possibility of verifying the state of health of employees through medical examinations. In this post we explain the scope of this tool.

  • The EU adopts a comprehensive legal framework to strengthen the defense industry and guarantee supply in Europe

    Regulation (EU) 2025/2643, approved on December 16 and published in the Official Journal on December 29, establishes a European Defence Industry Programme and measures to ensure the availability of strategic products. With a €1.5 billion funding allocation for 2025-2027, it aims to strengthen the European industrial base and support the reconstruction of Ukrainian industry.

  • Garrigues, top M&A firm by number of deals, according to TTR

    With a total of 184 transactions, Garrigues was the most active law firm in Spain in 2025

  • Garrigues again recognized by Merco Talento as the best law firm for attracting and retaining talent

    The firm has held the top spot in the Lawyers category continuously since 2011

  • Review of the requirements for applying the reduced 15% corporate income tax rate to newly incorporated entities carrying out the same activities as their shareholders or related entities

    In a recent binding ruling, the Spanish Directorate General for Taxes (Dirección General de Tributos, DGT) concluded that the mere coincidence between the activity carried out by a newly incorporated entity and that previously performed by its shareholders or other entities related to those shareholders is not, in itself, sufficient to deny the application of the reduced rate, provided that there has been no legal transfer of the activity.

  • The main labor changes that 2026 may bring

    2026 may be the year in which various regulations that have been in the making in recent years see the light, such as the Intern Statute, the possible reform of the severance pay system or the Industry Law. We could also see the reform of the Law on the Prevention of Occupational Risks and the transpositions of the European directives on transparent working conditions, pay transparency or working conditions in platform work.