Legal Insights

Thought leaders from around the world contribute their perspectives on landmark cases, new legislation, and legal perspectives on new technologies, business practices, and civil procedure.

Featured Articles

What a Time to be in Capital Markets

Best Lawyers

Fernando Vives and Gonzalo García-Fuertes discuss the future of capital markets in the face of a pandemic.

Garrigues "Law Firm of the Year" Interview

How Spain's Garrigues Trains a Millenial Workforce

Best Lawyers

In an interview with Best Lawyers, Adriano Gómez of "Law Firm of the Year" Garrigues in Spain offers a look at his career success, labor and employment law, and embracing a millennial workforce.

The “Messi Doctrine”: Tax Advisors Could Be Prosecuted for Their Tax Advice and Meet the Same Fate Than Their Clients

Mariano Roca López

Could lawyers be held responsible for their client's fraudulent activity?

ECIJA Information Technology Law Interview

ECIJA on Revolutions in Spanish Information Technology Law

Best Lawyers

Alejandro Touriño looks at the policy changes impacting information technology law in Spain in this "Law Firm of the Year" interview with Phillip Greer.

How Preventative Counsel Is Changing Criminal Defense

Best Lawyers

Ayala Gómez discusses Oliva-Ayala's 2019 "Law Firm of the Year" award for criminal defense law in Spain.

Why Law Firms are Embracing Sustainable Development Goals

Best Lawyers

Uria Menendez Abogados is committing itself to Spain's progressive environmental policies.

Spanish Inheritance and Gift Tax Changes

Good News for the Spanish Inheritance and Gift Tax

Mariano Roca López

Changes made by the Spanish Supreme Court could mean enhanced tax benefits to citizens.

Sun Tax Out, Self-Sufficiency In

Mariano Roca López

How Spain is paving the way for self-sufficient homes.

New Tax Incentives In Spanish Film Industry

How New Spanish Tax Incentives Are Building a Film Industry

Mariano Roca López

New tax incentives show the Spanish government investing in audiovisual production in the Canary Islands and beyond.

What Spain’s Proposed ‘Google Tax’ Means for its New Economy

Mariano Roca López

How the Spanish Stability Program is tapping new sources of tax revenue.

Bitcoins: Tax Treatment in Spain of a Foreign Currency

Mariano Roca López

It is an extremely volatile asset whose downward trend has been going on for a month now, having decreased its value more than 40 percent.

The Spanish Government Insists on Raising Taxes

Mariano Roca López

With a new government in Spain, big changes are coming to taxpayers.

New Criteria Determines Spanish Individuals’

New Criteria to Determine Spanish Individuals’ Tax Residence

Mariano Roca López

Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.

Q&A with Albors, Galiano Portales

Best Lawyers

An interview with Albors, Galiano Portales, a 2018 "Law Firm of the Year" in Spain.

Taxation in Spain for the Purchase of Used Goods on C2C Platforms

Mariano Roca López

Trends that have had an impact in the tax sphere in Spain.

Trends in Medium- and Long-Term Incentive Plans for Senior Executives in Spain

Salvador Espinosa de los Monteros Garde

Both in Spain and internationally, this attention has led in recent years to the publication of (i) good practice recommendations; (ii) good governance codes; and (iii) legislative rules on compensation.

Corporate Criminal Compliance in Spain

Victor Jimenez Carbayo

Four issues must be fulfilled: a legal person can be punished for the crime, the individual who has committed the crime is a member of the organization, the corporation directly or indirectly benefits, and the corporation has not implemented any measures to prevent the commission of the crime.