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Commercial and industrial packaging: new extended producer responsibility (EPR) obligations | Expansión
Opinion article by our partner Pedro Poveda and our of counsel Eduardo Orteu on the new obligations in relation to the management of packaging waste.
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Lawyer mentioned
Eduardo Orteu – Counsel
Pedro Poveda – Partner
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Sandra Cuesta
Director of Business Development, Marketing and Communications
Sandra Cuesta
Director of Business Development, Marketing and Communications
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Gómez-Acebo & Pombo
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Non-resident taxpayers may benefit from the wealth tax liability cap
All taxpayers subject to wealth tax, both residents and non-residents, are in a comparable situation and must therefore be able to apply the combined cap of Article 31(1) LIP, the existence of a real or personal obligation being irrelevant for the purposes of the comparability analysis, since the determining factor is the nature and purpose of this tax device, as well as its content.
PUBLICATION
4 days ago
"Anti-blackout" reform of the electricity system
Royal Decree 997/2025, of 5 November, approving urgent measures to strengthen the electricity system, aims to "establish urgent measures that contribute to a more resilient and decarbonised electricity system" and amends several statutory instruments that govern the electricity system. This paper details the main areas of change.
PUBLICATION
6 days ago
Current Teleworking Issues
The rediscovery of remote working and teleworking has led to the creation of a new business culture based on collective or individual agreements on the working conditions for this type of employment. This paper analyses the most significant trends in case law over the last year.
PUBLICATION
21 Nov, 2025
Compensation for loss of office ‘under market conditions’ provided for in articles of association
Judgment analyses claim filed by former CEO for non-payment of loss-of-office compensation provided for in articles of association (legal regime preceding the 2014 amendments to the Companies Act).
PUBLICATION
21 Nov, 2025
Key changes to the electricity sector introduced by RD 997/2025
“Royal Decree 997/2025, of 5 November, approving urgent measures to strengthen the electricity system, has been published in the Official Journal of Spain on 6 November 2025. It will broadly come into force on the date of its publication”.
PUBLICATION
20 Nov, 2025
Appointment of an independent expert on the fair value of shares: the registrar must only verify whether the conditions for such an appointment are met
In a case involving the appointment of an expert to determine the fair value of shares, requested by minority shareholders in order to exercise their right of exit for non-payment of dividends, the registrar cannot assess whether or not the exercise of this right is appropriate, as his role is limited to verifying whether the conditions for such an appointment are met.
PUBLICATION
14 Nov, 2025
Automotive and Sustainable Mobility No. 28
Summary of legislative and jurisprudential developments relating to the automotive sector.
PUBLICATION
07 Nov, 2025
Domain name infringement of a subsequently registered trade mark
An interesting ruling has recently been handed down in relation to a case in which a domain name holder turned to the courts after losing in the ICANN (Internet Corporation for Assigned Names and Numbers) procedure, specifically Supreme Court (Civil Division) Judgment no. 1341/2025 of 30 September (ECLI:ES:TS:2025:4206).
PUBLICATION
05 Nov, 2025
Two views on contribution between joint and several co-debtors under Article 1145 of the Civil Code
In both cases, these are contributions without the entire joint debt having been paid.