Latest newsPublications

RCD | | Diego Artacho Íñigo de Ros Raventós
From regulation to reality: the new Independent Whistleblower Protection Authority (Autoridad Independiente de Protección del Informante, or A.A.I.) and the challenges of Spanish Law 2/2023 for companies and the public sector
Publications

On 1 September 2025, the Independent Whistleblower Protection Authority (A.A.I), established by Spanish Law 2/2023, which transposes Directive (EU) 2019/1937, began its functions. The A.A.I. will manage the external state channel, support whistleblowers, and will be able to apply penalties for non-compliance

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RCD | | Javier Olmos Marina Ramos
GOV/39/2025 Agreement of 11 February, which approves the criteria for classifying a business project as strategic in the field of biogas production by anaerobic digestion from livestock manure and organic waste in Catalonia
Publications

Our Energy and Administrative and Urban Planning Law Departments have prepared an analysis of the GOV/39/2025 Agreement of 11 February, which promotes the implementation of biogas projects, classifying them as strategic, thus reducing administrative procedures and granting them preferential and urgent consideration

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RCD | | Juan Rodríguez-Loras Constantino Padín
Spanish Law 7/2024: Entry into force of the Global Complementary Minimum Tax for large groups and other changes to Corporate Tax and Personal Income Tax
Publications

Our Tax Law Department has prepared an analysis of Spanish Law 7/2024, which brings into force the Global Complementary Minimum Tax ("GCMT" or "IMC" in Spanish) of the OECD's Pillar Two, in addition to certain amendments to other tax regulations affecting corporate income tax and personal income tax

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