Mireia Blanch
Legal Limits on Promoting Financial Products via Influencers
LEGAL LIMITS ON THE PROMOTION OF FINANCIAL PRODUCTS THROUGH INFLUENCERS he Growing Role of Influencers in Finance The financial sector has embraced the trend of influencers. In recent years, so-called “finfluencers,” who provide investment recommendations, have experienced unprecedented growth in followers and content. This is largely due to Generation Z seeking financial advice from influencers…
TEAC and Case Law Limit Administrative Tax Liability Abuse
THE TEAC AND CASE LAW SETTING LIMITS ON ADMINISTRATIVE ABUSE OF THE CONCEPT OF TAX LIABILITY TAX LAW Jerzy Merchán Ortiz Approximately two years ago, in clear favor of the principles of legal security and legitimate trust, the Supreme Court dealt a significant blow to the customary administrative practices in procedures involving the attribution of…
Company Pay Registers Should Exclude Individual Workers’ Salaries
COMPANY PAY REGISTERS SHOULD NOT REFLECT INDIVIDUAL WORKERS’ SALARIES LABOR Rafael Moreno de Guerra de Luis We close 2024 with good news, resolving one of the issues that has caused significant headaches in recent years: the inclusion of salary data in pay registers that could reveal the individual remuneration of specific employees. Workers’ legal representatives,…
Advertising of Medical Products: A Turning Point?
ADMINISTRATIVE LAW Marcos María Lozano Introduction More and more companies recognize that an effective advertising strategy on social media and in mass media can yield significant benefits. In regulated sectors, such campaigns carry even greater importance, as the media and messages used in advertisements are strictly subject to authorizations and limitations to protect the general…
Update to Telemonitoring Protocol in Gender Violence Cases
UPDATE TO THE PROTOCOL FOR TELEMONITORING IN CASES OF GENDER VIOLENCE CRIMINAL Álvaro de la Rica The Organic Law 1/2004, of December 28, on Comprehensive Protection Measures Against Gender Violence, introduced in its Article 64 the possibility of using technological instruments to verify immediate compliance with judicial prohibitions on the investigated, accused, or convicted individual approaching…
A Shareholders’ Right to Information and Challenging Corporate Resolutions
MERCANTILE LAW Marta López Sánchez The Supreme Court introduced the innovative “Relevance Test” in Ruling No. 762/2024, dated May 29, 2024, to assess the information requested by shareholders when denied. This ruling interprets the essential nature of information required to challenge corporate resolutions on grounds of infringement of a shareholder’s right to information.
Regulation of the Right of Rectification
PUBLIC LAW María Cobo Rueda The speed at which information spreads in the media, especially on digital platforms, has elevated the relevance of the right of rectification. The immediacy and vast reach of these publications often result in the dissemination of inaccurate, incorrect, or even false information, harming individuals’ reputations, privacy, and image, ultimately infringing…
Change in Criteria for Employee Requirement in the Inheritance and Donations Tax (ISD)
TAX LAW Inés de Grado On March 22, 2024, the Central Economic-Administrative Tribunal (TEAC) issued Resolution No. 7583/2022, affirming an earlier ruling that an individual performing management functions may also serve as a full-time employee. This person is therefore eligible for the 95% reduction in the Inheritance and Donations Tax (ISD) in cases of inheritance…
The New Temporary Employment Provision
INTERNATIONAL LAW La nuova somministrazione di lavoro With the final approval of the “Labor Act” recently reviewed by the Chamber and awaiting the Senate’s examination, some significant changes will affect the temporary employment provision system. Parliamentary proceedings have, so far, been quite slow, given that the law addresses multiple employment issues, sparking differing views between…
Madrid Introduces Luxury Camping Category: “Glamping”
Álvaro Suárez López The Community of Madrid has taken steps to regulate and promote glamping—a luxury camping experience that merges outdoor adventure with the amenities of high-end accommodations. This emerging global trend allows nature enthusiasts to enjoy camping without sacrificing comfort or sophistication. Current Regulation Glamping, along with other camping activities, is currently governed by…
Flexible Reincorporation for Employees on Medical Leave (IT)
LABOR AND SOCIAL SECURITY LAW Gabriela Lachiondo The Government recently announced a proposed reform of the Medical Leave (IT) system aimed at facilitating a gradual reincorporation process for employees returning from medical leave, particularly in cases of chronic illnesses or long-term treatments. This change seeks to balance the needs of both employees and companies, offering…
The Use of Private Telephone Conversations as Valid and Lawful Evidence in Criminal Proceedings
CRIMINAL LAW Álvaro de la Rica The recent judgment No. 753/2024, dated July 22, issued by the Criminal Chamber of the Supreme Court, examines a case in which the Provincial Court of Alicante ruled to nullify proceedings from the start of an investigation, finding that a violation of the fundamental right to privacy had occurred.…