WE ARE COMMITTED TEAM
THAT COMBINES SOUND JUDGEMENT AND INNOVATION
IN ORDER TO SOLVE YOUR LEGAL CHALLENGES

The firm we choose to
BE

WE ARE COMMITTED TEAM
THAT COMBINES SOUND JUDGEMENT AND INNOVATION
IN ORDER TO SOLVE YOUR LEGAL CHALLENGES

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PUBLICATION
Recent developments in the carbon border adjustment mechanism: simplifications and obligations as of 2026
Regulation (EU) 2025/2083 simplifies the carbon border adjustment mechanism in order to reduce burdens as of 1 January 2026. This paper explains the obligations imposed by this mechanism on the importers it applies to and the simplification measures introduced, including the de minimis exemption based on mass for small importers, excluding electricity and hydrogen.
icon 4 days ago
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PUBLICATION
Borderline products and the precedence of medicinal product legislation
The application of the rule of precedence requires, firstly, that a given product falls within the legal definition of a medicinal product, whether it is a medicinal product by function or by presentation, and secondly, that there are doubts as to whether it also falls within the legal concept of other types of products (food supplements, cosmetics, etc.).
icon 5 days ago
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PUBLICATION
2027 is nearing. Will retirement change significantly?
It has been more than fifteen years since we learned that the pension age would be raised from sixty-five to sixty-seven in 2027. During this time, a number of transitional rules have been applied regarding the pension age and amount, whilst the possibility of work and pension compatibility has also been broadened.
icon 22 Oct, 2025
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PUBLICATION
Impact on directors of company debts and penalties under a sector-specific rule
We analyse, in short, whether company payment contributions can be included in director liability (to company) claims.
icon 17 Oct, 2025
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PUBLICATION
Danish cases in Spain: Beneficial owner requirement not applicable to the non-resident income tax exemption of interest payments to EU residents
Contrary to the stance taken by the Audiencia Nacional, the Valencia High Court of Justice takes the view that the exemption of interest payments to European Union residents should be applied in accordance with the terms that the national legislature has chosen to keep, without the additional requirements of Directive 2003/49/EC. If abusive practices are found to exist, tax regularisation must be carried out by resorting to one of the general anti-abuse clauses provided for in the Taxation Act.
icon 14 Oct, 2025
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PUBLICATION
Payment service providers’ rectification of unauthorised or incorrectly executed payment transactions: user obligations
The Court of Justice of the European Union (Fourth Chamber), in its judgment of 1 August 2025, case C-665/23, IL v. Veracash SAS, concludes that a payer is deprived of the right to reimbursement of the amount of an unauthorised transaction if he or she delayed in notifying his or her payment service provider of the unauthorised payment transaction, even though he or she did so within 13 months from the debit date. This interpretation of the Payment Services Directive is applicable in Spain (Art. 43 RDL 19/2018) and appears to be retained in the future Regulation on payment services.
icon 09 Oct, 2025
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PUBLICATION
How does a right to purchase or repurchase operate in relation to an insolvent estate?
For the first time in the Supreme Court: purchase rights in insolvency proceedings.
icon 08 Oct, 2025
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PUBLICATION
Contractual termination by mutual abandonment not claimed by any party?
The risks of applying the doctrine according to which a contract is deemed withdrawn from if neither party to the same appears to want it. Not only is this solution likely to be inconsistent with the parties’ claims, but it also wrongly rules out other civil law options the parties could pursue upon dismissal of the action for declaration of termination.
icon 01 Oct, 2025
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PUBLICATION
Court of Justice rules that lower courts may disregard decisions of higher courts that violate independence and impartiality
The Court of Justice ruling of 4 September 2025 (C-225/22) has declared that national courts may set aside decisions of higher courts that do not comply with the requirements of independence and impartiality derived from Article 19(1) of the Treaty on European Union and Article 47 of the Charter of Fundamental Rights of the European Union.
icon 30 Sep, 2025
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We work with
SOUNDNESS AND EXCELLENCE

We invest all our talent and effort to be our clients’ go-to firm.

We work with
SOUNDNESS AND EXCELLENCE

We invest all our talent and effort to be our clients’ go-to firm.

We are
INNOVATORS

Innovation is a question of attitude. Taking control of change is a challenge that we accept with relish and determination.

We are
INNOVATORS

Innovation is a question of attitude. Taking control of change is a challenge that we accept with relish and determination.

We are
STANDING BY

We build long-lasting relationships that enable us to understand fully our clients’ businesses.

We are
STANDING BY

We build long-lasting relationships that enable us to understand fully our clients’ businesses.

OUR WORLD IS BEING CLOSE TO YOU

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We accompany our clients wherever they are going following the “one-stop-shop” philosophy, and when necessary, working  hand in hand with leading firms in each relevant jurisdiction.

Beyond our own offices, our advice extends globally thanks to tried and trusted relationships with leading firms in each country. This network allows us to offer our clients the most effective advice, wherever it’s required.

OUR WORLD IS BEING CLOSE TO YOU

We accompany our clients wherever they are going following the “one-stop-shop” philosophy, and when necessary, working  hand in hand with leading firms in each relevant jurisdiction.

Beyond our own offices, our advice extends globally thanks to tried and trusted relationships with leading firms in each country. This network allows us to offer our clients the most effective advice, wherever it’s required.

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THE FIRM IN FIGURES

We offer specialist advice in all branches of business law, ensuring that we adapt to the needs of our clients in a way that is agile, efficient and accessible.

Get to know us icon
20
Areas of practice
10
Sectors of activity
9
Offices
90%
Recurring customers
+500
Professionals

A LAW FIRM BUILT AROUND PEOPLE

In Gómez-Acebo & Pombo, we combine excellence in legal practice with the creed that we have built up throughout our entire history. That is an essential, distinctive part of our make-up: value is born from individuals, and for individuals – that are the inspiration and motivation to improve every day.

A LAW FIRM BUILT AROUND PEOPLE

In Gómez-Acebo & Pombo, we combine excellence in legal practice with the creed that we have built up throughout our entire history. That is an essential, distinctive part of our make-up: value is born from individuals, and for individuals – that are the inspiration and motivation to improve every day.

We are committed to incorporating sustainability and ESG criteria as fundamental pillars of our long-term strategy.

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