Spain’s new eight-week parental leave, in force since June 2023, remains unclear—especially regarding part-time use and pay. Although the EU requires at least two paid weeks, Spanish law hasn’t implemented this yet. Courts in Barcelona, Cuenca, and Murcia have ruled the leave must be paid, setting a precedent for public and possibly private sector employees.
The Supreme Court ruled that the summer working schedule is not an acquired labor right unless it’s applied uniformly, continuously, and voluntarily over time. Since Portos de Galicia’s practice varied yearly, the Court found no acquired right, allowing the company to change or remove it without breaching labor law.
The High Court of Justice of Galicia ruled in April 2025 that sending work-related emails to an employee on medical leave violates their right to digital disconnection and moral integrity, even if no response is requested. The Court held that companies must avoid any contact during sick leave, especially for mental health cases. This ruling reinforces that digital disconnection is a legal obligation, not a courtesy, requiring clear policies, training, and technical measures to prevent communication during rest or leave periods.
The Supreme Court ruled in June 2025 that a disciplinary sanction without a specific start date is invalid. A company had suspended an employee for 60 days “when indicated by management,” but the Court held this violated Article 58.2 of the Workers’ Statute, which requires written notice stating the facts and exact date of enforcement. Leaving execution to the employer’s discretion breaches legal certainty and proportionality. Sanctions must always specify when they take effect or include clear, objective criteria.
The CJEU ruled in Case C-38/24 (Bervidi, September 2025) that workers caring for children with disabilities are protected under EU anti-discrimination law, even if they are not disabled themselves. Employers must provide reasonable adjustments—such as flexible hours or task changes—to help them balance work and caregiving, unless these measures impose a disproportionate burden. The decision extends protection to employees caring for other disabled relatives and will likely require Spain and other EU countries to tighten work–life balance rules.
The EU’s DORA Regulation (Digital Operational Resilience Act), fully applicable since January 2025, sets a common framework to strengthen cybersecurity and resilience in the financial sector. It applies to financial institutions and their ICT providers, requiring them to manage digital risks, report incidents, and test operational resilience through simulations and assessments. DORA also reinforces third-party risk control and transparency. Beyond compliance, it promotes a proactive, collaborative approach to ensure a safer and more resilient digital financial ecosystem.
The Spanish Supreme Court, in Judgment 571/2025 (April 9), ruled that banks are liable for phishing-related losses unless they can prove fraud or gross negligence by the customer. The Court held that unusual operations, failure to block transactions after the fraud alert, and lack of corrective action make the bank responsible. Being deceived does not imply negligence, and users are protected under EU and Spanish payment service laws.
Since June 7, 2025, Spain’s Order TDF/149/2025 imposes new rules on companies using calls or SMS for marketing or customer service. The regulation bans the use of mobile numbers for such purposes, requires authorized numbering (800/900 ranges), and mandates blocking of calls or messages with false, empty, or unassigned IDs. Companies must also register SMS aliases with the CNMC and use approved providers.
Royal Decree 254/2025 postpones the implementation of Spain’s Veri*factu System, giving taxpayers more time to adapt their invoicing software. The new deadlines are: January 1, 2026 for corporate taxpayers, July 1, 2026 for others, and July 29, 2025 for software vendors. The Veri*factu System requires certified invoicing software that reports invoices directly to the Tax Agency, ensuring data integrity and traceability. It does not apply to taxpayers using the SII system and is different from e-invoicing.
The Beckham Law is a Spanish tax regime for professionals relocating to Spain, allowing them to be taxed as non-residents for up to six years. It offers a flat 24% tax rate up to €600,000 (47% on the excess), taxes only Spanish income, limits wealth tax to Spanish assets, and removes the Form 720 requirement. To qualify, individuals must not have been Spanish tax residents in the last five years, move for work reasons, stay over 183 days a year, and apply within six months. It mainly benefits expatriates, executives, and remote workers, though drawbacks include no personal deductions, no severance exemptions, and possible double taxation.
The Supreme Court has clarified the tax and legal treatment of cash pooling systems within corporate groups. It ruled that these arrangements constitute intragroup loans, not deposits, and that interest rates must be symmetrical for entities providing and receiving funds. Rates should be based on the group’s overall credit rating, not individual subsidiaries.
In 2025, family businesses are leading Spain’s M&A market, driving growth despite global instability. While deal numbers have slightly fallen, average transaction values have risen, signaling more strategic and higher-value operations. Family firms accounted for 43% of M&A deals in 2023, surpassing private equity and industrial buyers — a trend expected to continue.
The Government of Catalonia will again provide school vouchers for the 2025–2026 school year, offering €60 per student enrolled in publicly funded schools (Infant I5, Primary, ESO—except 4th year—Basic Vocational Training, and Special Education).
ISO 9001 is the world’s leading quality management standard, adopted by over 1.3 million organizations globally. It helps companies improve processes, customer satisfaction, and performance.
The standard is currently being revised—its sixth edition is expected in late 2025 or early 2026. The update aims to address digital transformation, sustainability, resilience, and continued focus on quality and customer satisfaction.
Royal Decree 214/2025, effective June 12, 2025, creates Spain’s new Carbon Footprint, Offset, and CO₂ Absorption Projects Registry and makes it mandatory for certain organizations to calculate and disclose their carbon footprint and emission reduction plans.
The Spanish Government has approved a new Royal Decree creating the Carbon Footprint, Offset, and CO₂ Absorption Projects Registry, which now makes it mandatory for certain organizations to calculate and disclose their carbon footprint and develop GHG reduction plans.
Royal Decree 214/2025 establishes new obligations for calculating, registering, and publishing the carbon footprint and GHG reduction plans. The following table provides a clear and visual overview of the requirements for each type of organization — distinguishing between mandatory and voluntary actions.
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