Expert Guides

Transfer pricing environment in Spain: ready for the post-beps era

The preparation of a transfer pricing documentation and its content is well-known by Spanish corporate income taxpayers, who are obliged since 2009 to make available to the tax authorities a documentation describing their related-party transactions and justifying the arm’s length nature of the...

18/07/2017 Amaya Arrizubieta, Garrigues, Spain Mario Ortega Calle, Garrigues, Spain

A step further in limiting pollutant emissions in Europe: the new directive 2016/2284

1. On 17th December 2016, Directive (EU) 2016/2284 of the European Parliament and of the Council of 14th December 2016 on the reduction of national emissions of certain atmospheric pollutants, amending Directive 2003/35/EC and repealing Directive 2001/81/EC, was published in the Official Journal of...

21/03/2017 Carlos de Miguel Perales, Uría Menéndez, Spain Carlos Oviedo, Uría Menéndez, Spain

Last trends in D&O policies and bail cover in Spain

In the last years, it can be perceived in Spain an important increase of the corporate crimes, such as fraud, improper management, misappropriation, etc., which are attributed to the directors and officers of listed companies or financial entities with a huge media impact

25/08/2016 Luis Alfonso Fernández Manzano, Hogan Lovells, Spain

When the Dust Settles: Lessons From a Regulated Market

Spain is one of the most consolidated markets in Europe for the operation of online gambling activities, having become a reference for the major operators in the industry

24/06/2016 Albert Agustinoy Guilayn, Cuatrecasas, Spain

Spanish Supreme Court confirms revocation of AstraZeneca’s Seroquel Prolong® patent

In a final judgment issued on May 20, 2016 the Spanish Supreme Court dismissed AstraZeneca’s extraordinary appeals and therefore confirmed the nullity in Spain of a European patent regarding sustained release formulations of quetiapine, which protected the blockbuster anti-psychotic drug...

23/06/2016 Miguel Gil, Grau & Angulo, Spain

Spain: A year focused on hydrocarbons and renewables

2015 has been another breathless year for the energy sector in Spain from a regulatory point of view (the beginning of 2016 has continued the same path).

22/01/2016 Covadonga Del Pozo, Del Pozo & De la Cuadra, Spain

Can infringement of competition rules prevent from participating in public procurement tenders?

Both public procurement and competition rules have an intense mutual relationship, however it is not always so clear for companies operating in the market which provide works, supplies or services to public entities.

Undoubtedly, public procurement rules are settled on principles mainly aimed to...

14/10/2015 Eduardo Abril Fernández, MVA ASOCIADOS, Spain

Spain: Update On Arbitration

1. Two important developments in Spain relating to arbitration are worth notice: (i) the first-ever enforcement of an ICSID award in Spain and (ii) the new 2015 arbitration rules of the Civil and Commercial Court of Arbitration (CIMA) (hereinafter, the 2015 CIMA Arbitration Rules).

2. Following the...

30/09/2015 Gonzalo Stampa, Stampa Abogados, Spain

Air accidents and statute of limitations: still an issue in Spain

In Spain, there are several legal texts that could be applicable to resolve compensation derived from an air accident. Each one of those legal texts regulates different maximum terms to exercise the civil liability action in order to claim for the compensation derived from an air accident. Spanish...

26/04/2015 Luis Alfonso Fernández Manzano, Hogan Lovells, Spain Macarena Correa, Hogan Lovells, Spain

Main procedural changes introduced by the Spanish Patents Act Draft

The Spanish Patents Act (SPA) Draft was published on November 28 2014. It aims to modernize the Spanish patent system and to adapt it to the European and international legal frameworks given that the current Patents Act dates back to 1986. The aim is for the SPA Draft to come into force on December...

13/04/2015 Jorge Grau, Grau & Angulo, Spain Laura Morales, Grau & Angulo, Spain

Recent developments in Spanish patent law

The patent legal scene in Spain has been focused lately around two subjects: the position of Spain against participating in the Unitary Patent system and the draft of a new Patent Act which is currently being discussed.

On one hand, Spain has declined to take part in the European patent system, that...

13/04/2015 Jorge Llevat, Cuatrecasas, Spain

Leaving the storm behind

The Spanish economy grew in 2013 at its fastest pace in almost six years, raising well-grounded hopes that the country is finally on the road to recovery. Even if the insurance sector had resisted the crisis strongly, these prospects are welcomed by insurers and mediators who have lived through...

01/06/2014 Joaquín Ruiz Echauri, Hogan Lovells, Spain

The reinterpretation of the rebus sic stantibus clause

The Spanish Supreme Court has shown signs that it is thinking about making more flexible the application of the legal concept of the rebus sic stantibus clause (rebus clause) in order to adapt it to the situation of economic crisis. It is a change which will take time, like any case-law evolution,...

01/03/2014 Alfonso Iglesia, Cuatrecasas, Spain Jordi Sagrera, Cuatrecasas, Spain

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