Enrique Ortega and John Galilea on the accounting and tax perspective of cryptocurrencies | Carta Tributaria

The declaration of the worker's incapacity does not automatically terminate the contract, unless the worker expresses his or her wish not to continue working. But permanent absolute incapacity and severe incapacity are incompatible with work. For the rest, the worker has (an extinguishment?) period of ten days to decide and the employer has (an extinguishment?) period of thirty days to decide. Companies with less than 25 employees can assess when the obligation is an excessive burden, but the rest is left to numerous factors, not always objectively measurable. The company must provide a suitable offer without knowing what this suitability depends on.

Ireland has incorporated the mandatory presence of 40% of female non-executive directors on the boards of listed companies as of 30 June 2026, by amending the Companies Act 2014. Unlike the legislation in Spain, the percentage has been limited to this class of directors.

La Sentencia del Tribunal de Justicia de 26 de junio del 2025 declara que las dos primeras decisiones de la Comisión Europea sobre la incompatibilidad con las normas sobre ayudas estatales del régimen de amortización fiscal del fondo de comercio financiero generaron confianza legítima sobre el alcance y límites de la obligación de recuperación, incluyendo dentro de su alcance las adquisiciones directas e indirectas de participaciones en empresas extranjeras. Por tanto, no cabe la recuperación retroactiva de las ayudas relacionadas con adquisiciones indirectas cubiertas por las dos primeras decisiones, por lo que debe procederse a su devolución junto con los intereses de demora.

If a collective action is brought to challenge the unilateral conduct of a company in the offsetting of salary claims through a payroll deduction, the amount of the debt and the existence of quantitative discrepancies must necessarily be questioned in order to be able to assess whether or not there is legal offsetting on the part of the employer. Only by admitting that the debt is a liquidated amount that is due and payable will the employer - or the employee, as the case may be - be able to offset the debt, but if the debt is not disputed, the way is open for the offsetting of wage claims.

In Judgment no. 519/2025 of 1 April, the Supreme Court tackles the treatment to be given within insolvency proceedings to a claim acknowledged by way of court-ordered clawback (avoidance) prior to court approval of a composition.

The newsletter covers the main developments in Pharma & Healthcare legislation and case law.

Royal Decree-law 7/2025 introduces new regulations which modify and extend the milestone system applied in the processing of renewable energy generation projects

Royal Decree-law 7/2025 introduces regulatory changes to the processing and deployment of electricity storage projects