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A data breach is one of the main reasons for sanctions imposed by the Spanish Data Protection Agency (AEPD). According to the AEPD’s 2024 Annual Report (published in May 2025), the agency opened 30 sanctioning or warning proceedings related to data breaches last year, with total fines amounting to €13.18 million—37% of all sanctions imposed. […]

On 22 August 2024, Organic Law 2/2024 of 2 August, also known as the Parity Law, came into force. This legislation marks a turning point in gender equality in leadership roles, both in the public and private sectors. The law transposes into Spanish law Directive (EU) 2022/2381 on improving gender balance on the boards of […]

Inviolability of the home and legal requirements for inspections targeting artworks Is it possible for the Spanish Tax Agency (Agencia Tributaria), together with Customs Surveillance (Vigilancia Aduanera), to visit your home in search of information regarding artworks? It can happen—but only under certain conditions. The inviolability of the home is protected under Article 18.2 of […]

In this article, we analyse the key aspects of escrow agreements. In any company acquisition process, one of the main concerns for both buyers and sellers is ensuring that the terms agreed in the sale and purchase agreement (SPA) are properly fulfilled. To this end, mechanisms that safeguard those obligations and minimise risk for both […]

The hotel sector is one of the main economic drivers in Spain and is expected to continue growing significantly due to the expansion and strengthening of the tourism industry. However, this sector has traditionally been one of the most contentious from a labour and legal perspective, presenting major challenges for hotel companies and their HR […]

In an increasingly globalised environment, it is common for companies to structure their corporate groups to optimise tax, operational, regulatory, and commercial efficiency. Within this context, we are seeing a growing number of cases where companies relocate their tax residence or transfer significant assets to more favourable tax jurisdictions, or for purely strategic reasons. However, […]

In a climate of increased regulatory pressure and a growing number of corporate transactions, the internal labour audit has become an essential tool for middle-market companies. It’s not just about avoiding fines—it’s about safeguarding business value, improving processes, and strengthening the confidence of investors or potential buyers. What is an internal labour audit? It is […]

In our legal system, non-profit entities play a key role in various spheres such as culture, social welfare, and politics. These entities have legal personality and are classified into non-profit associations and foundations. Our partner in the Corporate Law Department, Juan Antonio Botella, previously published an article on foundations in the field of art. Accordingly, […]

In scenarios such as the termination of a service contract or administrative concession, it is not uncommon for the outgoing company to consider terminating its workforce contracts just before the transfer of activity, invoking collective redundancy on the grounds of an alleged cessation of operations. At first glance, this might appear to be an efficient […]

The emergence of artificial intelligence (AI) is transforming legal practice across numerous sectors, and the field of mergers and acquisitions (M&A) is no exception. This technology has not only introduced new tools to automate repetitive tasks and analyse vast amounts of data, but it is also reshaping the way lawyers and advisers structure, negotiate, and […]