{"id":68524,"date":"2024-05-13T11:23:14","date_gmt":"2024-05-13T09:23:14","guid":{"rendered":"https:\/\/ga-p.com\/social\/"},"modified":"2024-08-02T09:12:06","modified_gmt":"2024-08-02T07:12:06","slug":"social","status":"publish","type":"page","link":"https:\/\/ga-p.com\/en\/sustainability\/social\/","title":{"rendered":"Social"},"content":{"rendered":"\n\n<div id=\"Volver-block_16cdfcdc25a907a93f6ba7a8f5220ab1\" class=\"d-none d-lg-block Volver\" style=\"background-color: #f2efec\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12\">\n                <div class=\"backTo d-flex align-items-center gap-2\" onclick=\"window.location.href='https:\/\/ga-p.com\/en\/sustainability\/';\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/left-arrow-orange.svg\" \/>\n                    <div class=\"text\">Go back to <strong>Sustainability<\/strong><\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<div id=\"CargadorPaginasDinamicas-block_5f29850e893d2620788aee52aecc501b\" class=\"CargadorPaginasDinamicas\">\n    <div class=\"container\">\n            <div class=\"hero-inner-blocks row\">\n<div class=\"col-12 col-lg-1 bloqueCargador\">\n    <div id=\"CargadorPaginasListado-block_2f768272c5b4905cae1ece8e935c3910\" class=\"CargadorPaginasListado\">\n        <div class=\"pageSelector\">\n                            <div class=\"pagina \" data-url=\"https:\/\/ga-p.com\/en\/sustainability\/enviroment\/\" data-numero=\"0\" data-id=\"68348\">\n                    E                <\/div>\n                            <div class=\"pagina active\" data-url=\"https:\/\/ga-p.com\/en\/sustainability\/social\/\" data-numero=\"1\" data-id=\"68524\">\n                    S                <\/div>\n                            <div class=\"pagina \" data-url=\"https:\/\/ga-p.com\/en\/sustainability\/governance\/\" data-numero=\"2\" data-id=\"68432\">\n                    G                <\/div>\n                    <\/div>\n    <\/div>\n<\/div>\n\n\n\n\n\n<div class=\"col-12 col-lg-11\">\n    <div id=\"CargadorPaginasContenido-block_432f6caeaa1df0abf2924bfa18b233f7\" class=\"CargadorPaginasContenido\">\n        <div class=\"acf-innerblocks-container\">\n\n<div id=\"ESGHeader-block_4d2161c3acb7c4412d8a34a60dafd639\" class=\"v2 ESGHeader\">\n\n        <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12\">\n                <div class=\"titulo\">\n                    <h1 class=''>SOCIAL<\/h1>\n                <\/div>\n            <\/div>\n        <\/div>\n                    <div class=\"row\">\n                <div class=\"col-12\">\n                    <img decoding=\"async\" width=\"400\" height=\"44\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/FFP.png\" class=\"imageFundation\" alt=\"Logo de la Fundaci\u00f3n\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/FFP.png 400w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/FFP-300x33.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>                <\/div>\n            <\/div>\n                <div class=\"row\">\n            <div class=\"col-12 col-lg-6\">\n                <div class=\"subTitle\"><p>The Fernando Pombo Foundation is the main pillar of our commitment to society and people. The Foundation was created in 2010, jointly by the Firm and one of its founding partners, Fernando Pombo.<\/p>\n<\/div>\n                <img fetchpriority=\"high\" decoding=\"async\" width=\"678\" height=\"452\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/48199dcf99891b0337af8aaeb41e4c37.webp\" class=\"imagen\" alt=\"\" loading=\"eager\" srcset=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/48199dcf99891b0337af8aaeb41e4c37.webp 678w, https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/48199dcf99891b0337af8aaeb41e4c37-300x200.webp 300w\" sizes=\"(max-width: 678px) 100vw, 678px\" \/>            <\/div>\n            <div class=\"col-12 col-lg-6\">\n                <div class=\"description\"><p>Through the Foundation, we undertake initiatives to strengthen the rule of law and promote human rights, mainly through the pro bono involvement of our lawyers in legal projects driven by the Foundation. All these play a crucial role in our ESG strategy, given the sector and activities of the Firm.<\/p>\n<p>The Foundation also guides our strategy in terms of diversity, equality, and social inclusion, which are part of our corporate efforts to distinguish ourselves as socially responsible.<\/p>\n<p>We have various committees tasked with defining and implementing the Firm&#8217;s strategic policies and objectives related to gender equality, respect for the LGBTI community, generational diversity, social and labor inclusion of people with disabilities, and the well-being and mental health of our employees.<\/p>\n<p>In parallel, we assist our clients in complying with applicable regulations and defining strategies in these areas.<\/p>\n<\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n\n        <style>\n        #ESGHeader-block_4d2161c3acb7c4412d8a34a60dafd639 .titulo * { background: linear-gradient(0deg, rgba(0, 0, 0, 0.3), rgba(0, 0, 0, 0.3)), url(https:\/\/ga-p.com\/wp-content\/uploads\/2024\/05\/48199dcf99891b0337af8aaeb41e4c37.webp); }\n    <\/style>\n\n<\/div>\n\n\n\n<div id=\"Estrategias-block_f8a2dd9ad436c097346b8e7550439283\" class=\"Estrategias\">\n\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12\">\n                <div class=\"estrategiasCont\">\n                                            <div class=\"estrategia \">\n                            <div class=\"imageText\">\n                                <div class=\"imagen\">\n                                                                            <img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Rectangle-2-2.png\" class=\"estrategiaImg\" alt=\"Persona andando por un acantilado\" loading=\"lazy\" \/>                                                                    <\/div>\n                                <div class=\"titulo\"><p class=''>Equality<\/p>\n<\/div>\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"description\">\n                                    <div class=\"texto\"><p>Equal treatment and opportunities between men and women are a priority for the Firm. We have an Equality Plan that includes measures impacting policies related to training, promotion, work-life balance, remuneration, and working conditions, among others. These measures are constantly implemented, monitored, and updated, with the sole aim of guaranteeing equal opportunities in the workplace. For GA_P, promoting equality is not an option, a legal requirement, or a trend; it is a commitment actively reinforced and promoted to eliminate any barriers limiting women&#8217;s professional growth.<\/p>\n<\/div>\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"estrategia \">\n                            <div class=\"imageText\">\n                                <div class=\"imagen\">\n                                                                            <img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Rectangle-2-3.png\" class=\"estrategiaImg\" alt=\"Cartel discapacitados\" loading=\"lazy\" \/>                                                                    <\/div>\n                                <div class=\"titulo\"><p class=''>Disability<\/p>\n<\/div>\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"description\">\n                                    <div class=\"texto\"><p>Our commitment to the social and labor inclusion of people with disabilities has been established for decades. We have reinforced it in recent years through the creation of the Disability Committee and pro bono legal projects we are developing in this area along with our Foundation.<\/p>\n<p>In other actions, we collaborate with [TBD], having created a paralegal technician position for people with disabilities at the Firm, and are part of the &#8220;Di Capacity&#8221; working group of the Foundation for Research on Law and Business (FIDE), promoting best practices in law firms regarding disability.<\/p>\n<\/div>\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"estrategia \">\n                            <div class=\"imageText\">\n                                <div class=\"imagen\">\n                                                                            <img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Rectangle-2-4.png\" class=\"estrategiaImg\" alt=\"Paraguas con la bandera del orgullo\" loading=\"lazy\" \/>                                                                    <\/div>\n                                <div class=\"titulo\"><p class=''>LGBTI+ Diversity and Inclusion<\/p>\n<\/div>\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"description\">\n                                    <div class=\"texto\"><p>At GA_P, we understand diversity and inclusion as key elements of our strategy and are convinced that fostering an inclusive and diverse space, in addition to responding to principles of social justice, brings significant benefits that allow us to be more innovative, better adapt to a modern and changing society, and attract the best talent.<\/p>\n<p>We adhere to the \u201cStandards of Conduct for Business \u2013 Tackling Discrimination against Lesbian, Gay, Bisexual, Trans, and Intersex People\u201d by the United Nations, and the Firm has a global LGBTI+ Diversity and Inclusion Policy with mandatory application in all our offices, as well as a Zero Tolerance Protocol against situations or cases potentially constituting harassment, violence, or discrimination against LGBTI people or due to sexual orientation or gender identity.<\/p>\n<p>We are a partner of REDI \u2013 Business Network for LGBTI Diversity and Inclusion \u2013 and organize both internal and external events to promote a diverse and inclusive culture. We periodically organize our GA_P Proud, a forum for reflection and dissemination designed to raise awareness on LGBTI issues, highlight specific realities and experiences, and impact our Firm&#8217;s culture through testimonies from personalities in various fields, such as legal, cultural, economic, or political, invited to share their experiences and views on LGBTI diversity and inclusion.<\/p>\n<p>We have an LGBTI Diversity and Inclusion Committee that proposes and coordinates diversity and inclusion initiatives, as well as our GA_P Embrace Allies Network, a safe and trusted space for our allies to inform, participate, learn, and contribute ideas to continue advancing in LGBTI diversity and inclusion<\/p>\n<\/div>\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"estrategia \">\n                            <div class=\"imageText\">\n                                <div class=\"imagen\">\n                                                                            <img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Rectangle-3-1.png\" class=\"estrategiaImg\" alt=\"Arena y pared\" loading=\"lazy\" \/>                                                                    <\/div>\n                                <div class=\"titulo\"><p class=''>Generational Diversity<\/p>\n<\/div>\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"description\">\n                                    <div class=\"texto\"><p>The Firm has a strong commitment to non-discrimination due to the multiplicity of generations and to leveraging such diversity. Therefore, it has a Generational Diversity Committee, whose objective is to analyze the intergenerational barriers existing in the Firm and find ways to make the most of the diversity of generations currently coexisting within it.<\/p>\n<p>In 2022, thirty of our professionals of different ages, positions, responsibilities, and seniority were interviewed to gather information that would help manage talent regardless of age, eliminating unconscious biases or discriminations that might occur in this context. As a result of the diagnosis from these interviews, in 2023, the committee focused on studying and designing various reconciliation options aimed at improving the care of elderly and sick relatives.<\/p>\n<p>On the other hand, our Foundation, together with other institutions, continued during 2023 with the project &#8220;Aging with Rights; age should not be a limit&#8221; in favor of the elderly<\/p>\n<\/div>\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"estrategia \">\n                            <div class=\"imageText\">\n                                <div class=\"imagen\">\n                                                                            <img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Rectangle-3-2.png\" class=\"estrategiaImg\" alt=\"Orilla del mar\" loading=\"lazy\" \/>                                                                    <\/div>\n                                <div class=\"titulo\"><p class=''>Well-being<\/p>\n<\/div>\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"description\">\n                                    <div class=\"texto\"><p>We consider it fundamental to advance the well-being and health of all the Firm&#8217;s professionals. Therefore, our commitment to health and well-being encompasses various aspects, ensuring a positive, inclusive, and enriching work environment.<\/p>\n<p>We recognize the importance of physical and mental health. Thus, we offer a well-being program that includes health insurance, specific mental health sessions, and sports activities that promote healthy habits and teamwork.<\/p>\n<p>Additionally, we have occupational risk prevention services through which all occupational risk prevention activities in our offices are coordinated.<\/p>\n<\/div>\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"estrategia \">\n                            <div class=\"imageText\">\n                                <div class=\"imagen\">\n                                                                            <img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Rectangle-3-3.png\" class=\"estrategiaImg\" alt=\"Persona escribiendo con un ordenador\" loading=\"lazy\" \/>                                                                    <\/div>\n                                <div class=\"titulo\"><p class=''>Work-life Balance<\/p>\n<\/div>\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"description\">\n                                    <div class=\"texto\"><p>We promote a healthy balance between work and personal life through a teleworking and flexible hours policy that all the Firm&#8217;s professionals can access. This policy allows our professionals to manage their time effectively and thus reconcile work and personal life.<\/p>\n<p>Moreover, we have implemented other measures to promote shared responsibility within the Firm, such as a Flexibility Plan for parents or paid leave in specific situations.<\/p>\n<\/div>\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"estrategia \">\n                            <div class=\"imageText\">\n                                <div class=\"imagen\">\n                                                                            <img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/07\/Rectangle-3-4.png\" class=\"estrategiaImg\" alt=\"Personas caminando\" loading=\"lazy\" \/>                                                                    <\/div>\n                                <div class=\"titulo\"><p class=''>Networks<\/p>\n<\/div>\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"description\">\n                                    <div class=\"texto\"><p>We collaborate with a wide range of associations, networks, groups, and professional entities, both public and private, at the national and international levels.<\/p>\n<p>Notably, in 2022, Almudena Arp\u00f3n de Mend\u00edvil, partner in the Corporate area, was appointed president of the International Bar Association (IBA). Almudena will lead this international bar association, which integrates 190 bar associations from 170 countries and more than 80,000 professionals, for at least two years.<\/p>\n<p>Additionally, some of our professionals participate in governing bodies of professional corporations in Spain and Portugal.<\/p>\n<\/div>\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n\n<\/div>\n\n<\/div>\n    <\/div>\n<\/div>\n\n<\/div>\n    <\/div>\n<\/div>\n\n\n\n\n<div id=\"NoticiasPublicacionesRecomendadas-block_63ef69f7ce5ad2eed348f66c2d9bad84\" class=\" v1 NoticiasPublicacionesRecomendadas\" style=\"background-color: \">\n\n    <div class=\"container\">\n        <div class=\"row align-items-end flex-column flex-lg-row titleRow\">\n            <div class=\"col-12 col-lg-10\">\n                <div 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decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/slider-arrow.svg\" \/><\/div>\n                   <\/div>\n               <\/div>\n           <\/div>\n       <\/div>\n    <\/div>\n    <div class=\"tab-content\" id=\"nav-tabContent\">\n                    <div class=\"tab-pane fade show active\" id=\"nav-noticias\" role=\"tabpanel\" aria-labelledby=\"nav-noticias-tab\" tabindex=\"0\">\n                <div class=\"swiper mySwiper swiperNot\">\n                    <div class=\"swiper-wrapper\">\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/ga_p-advises-a-syndicate-led-by-banco-sabadell-on-the-financing-granted-to-soaki-for-the-development-of-a-life-sciences-hub-in-san-sebastian\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                GA_P advises a syndicate led by Banco Sabadell on the financing granted to SOAKI for the development of a life sciences hub in San Sebasti\u00e1n            <\/div>\n            <div class=\"excerpt\">\n                G\u00f3mez-Acebo &#038; Pombo ha asesorado en la financiaci\u00f3n de 64,5 millones de euros concedida a SOAKI, veh\u00edculo de inversi\u00f3n impulsado por Quercus Investments y Columbus Venture Partners, para el desarrollo de su hub de life sciences en Illunbe (San Sebasti\u00e1n).            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                4 days ago            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    Antonio Rami\u0301rez, Irene Medina                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/madalena-caldeira-analisa-a-possivel-transposicao-para-a-funcao-publica-de-alteracoes-a-lei-laboral-eco-2\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                Madalena Caldeira analyses the possible transposition of labour law changes to the public sector | ECO            <\/div>\n            <div class=\"excerpt\">\n                Madalena Caldeira analyses the possible transposition of labour law changes to the public sector | ECO            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                6 days ago            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    Madalena Caldeira                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/madalena-caldeira-analisa-a-possivel-transposicao-para-a-funcao-publica-de-alteracoes-a-lei-laboral-eco\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                Madalena Caldeira analisa a poss\u00edvel transposi\u00e7\u00e3o para a fun\u00e7\u00e3o p\u00fablica de altera\u00e7\u00f5es \u00e0 lei laboral | ECO            <\/div>\n            <div class=\"excerpt\">\n                Madalena Caldeira analisa a poss\u00edvel transposi\u00e7\u00e3o para a fun\u00e7\u00e3o p\u00fablica de altera\u00e7\u00f5es \u00e0 lei laboral\n            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                6 days ago            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    Ana Lu\u00edsa Guimara\u0303es                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/ga_p-advises-on-fira-2000s-syndicated-financing-for-the-expansion-of-fira-barcelona\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                GA_P advises on Fira 2000\u2019s syndicated financing for the expansion of Fira Barcelona            <\/div>\n            <div class=\"excerpt\">\n                G\u00f3mez-Acebo &#038; Pombo ha asesorado a un sindicato de prestamistas liderado por Santander y Kutxabank en una financiaci\u00f3n sindicada por importe de 200 millones de euros otorgada a All Iron SOCIMI con el objetivo de blindar su estructura de capital e impulsar la ejecuci\u00f3n de su estrategia de crecimiento.            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                12 May, 2026            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    Ferran Foix, Daniel Mar\u00edn, Irene Ferna\u0301ndez Puyol, Alejandro Toste                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/ga_p-advises-diaphanum-on-an-mbo-with-the-entry-of-kartesia-into-its-share-capital\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                GA_P advises Diaphanum on an MBO with the entry of Kartesia into its share capital            <\/div>\n            <div class=\"excerpt\">\n                G\u00f3mez-Acebo &#038; Pombo ha asesorado a un sindicato de prestamistas liderado por Santander y Kutxabank en una financiaci\u00f3n sindicada por importe de 200 millones de euros otorgada a All Iron SOCIMI con el objetivo de blindar su estructura de capital e impulsar la ejecuci\u00f3n de su estrategia de crecimiento.            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                06 May, 2026            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    David Gonz\u00e1lez, Clara Rivero, Ana Mart\u00ednez-Pina, Javier Vinuesa, Roc\u00edo Arias, Jesu\u0301s Tallos, Diego Rizo, Carlos de la Luna, Carlota Mazzuchelli                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/ana-martinez-pina-analyses-the-concept-of-value-for-money-and-its-impact-on-retail-investors-expansion\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                Ana Mart\u00ednez\u2011Pina analyses the concept of \u201cValue for Money\u201d and its impact on retail investors | Expansi\u00f3n            <\/div>\n            <div class=\"excerpt\">\n                Ana Mart\u00ednez\u2011Pina, Partner in Banking and Finance and Coordinator of Financial Regulation, analyses in Expansi\u00f3n the concept of \u201cValue for Money\u201d, a key principle to ensure that investment products aimed at retail investors offer an appropriate balance between returns, costs and other benefits.\u00a0\u00a0            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                06 May, 2026            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    Ana Mart\u00ednez-Pina                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/ignacio-del-fraile-reflects-on-the-reduction-of-working-hours-in-leaders-league\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                Ignacio del Fraile reflects on the reduction of working hours in Leaders League            <\/div>\n            <div class=\"excerpt\">\n                Ignacio del Fraile, a partner in the Employment Practice Group at G\u00f3mez-Acebo &#038; Pombo, analyses the main legal and organisational challenges posed by the reduction of working hours in Spain in an interview published by Leaders League.            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                05 May, 2026            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    Ignacio del Fraile                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/pablo-muelas-analyzes-the-dgsfp-supervisory-note-on-credit-protection-insurance-expansion\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                Pablo Muelas analyzes the DGSFP supervisory note on credit protection insurance | Expansi\u00f3n            <\/div>\n            <div class=\"excerpt\">\n                Pablo Muelas, Partner in the Banking and Finance practice at G\u00f3mez-Acebo &#038; Pombo, has published an article in Expansi\u00f3n analyzing the recent Supervisory Note issued by the Directorate General for Insurance and Pension Funds on credit protection insurance.            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                30 Apr, 2026            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    Pablo Muelas                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <a style=\"text-decoration: none\" href=\"https:\/\/ga-p.com\/en\/news\/ga_p-advises-lenders-on-the-5-3bn-refinancing-of-grifols-group\/\">\n    <div class=\"noticiaCard\">\n        <div class=\"content\">\n            <div class=\"tag\">NEWS<\/div>\n            <div class=\"titulo\">\n                GA_P advises lenders on the $5.3bn refinancing of Grifols Group            <\/div>\n            <div class=\"excerpt\">\n                G\u00f3mez-Acebo &#038; Pombo has advised the financing entities on the Spanish law aspects of the refinancing of Grifols Group, a global leader in the production of plasma-derived medicines, for a total amount of approximately $5.3 billion.            <\/div>\n            <div class=\"fecha d-flex align-items-center gap-2\">\n                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon.svg\" \/>\n                28 Apr, 2026            <\/div>\n\n\n                            <div class=\"author d-flex align-items-center gap-2\">\n                    <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/author-icon.svg\" \/><span>\n                    \u00c1lvaro S\u00e1inz, Ferran Foix, Mariana D\u00edaz-Moro                <\/span><\/div>\n            \n        <\/div>\n        <div class=\"openCard me-0 ms-auto\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open.svg\" \/>\n        <\/div>\n    <\/div>\n<\/a>\n                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                            <div class=\"tab-pane fade \" id=\"nav-publicaciones\" role=\"tabpanel\" aria-labelledby=\"nav-publicaciones-tab\" tabindex=\"0\">\n                <div class=\"swiper mySwiper swiperPub\">\n                    <div class=\"swiper-wrapper\">\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" >\n            PUBLICATION        <\/a>\n        <div class=\"titulo\">\n            Voluntary takeover bids and squeeze-outs        <\/div>\n        <div class=\"excerpt\">\n            The Judgment of the Court of Justice of the European Union (Fifth Chamber) of 13 May 2026 (Korfin and Sempiola v Slovnaft, Case C-225\/25) clarifies the concept of a takeover bid for the purposes of Article 2 of the 2004 Takeover Bids Directive, such that an offer made to the holders of securities of a company with a view to acquiring all or some of those securities does not fall within the concept of a takeover bid where it is made by an offeror who already controls the offeree company. Consequently, based on that court\u2019s interpretation of the Directive\u2019s provisions, there is no right of squeeze-out in such voluntary takeover bids.         <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            3 days ago        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/voluntary-takeover-bids-and-squeeze-outs\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" >\n            PUBLICATION        <\/a>\n        <div class=\"titulo\">\n            An action for declaration of invalidity of an already-terminated franchise agreement is admissible        <\/div>\n        <div class=\"excerpt\">\n            An action for declaration of invalidity of an agreement can almost always be brought, even if the agreement has been performed and terminated.        <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            4 days ago        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/an-action-for-declaration-of-invalidity-of-an-already-terminated-franchise-agreement-is-admissible-supreme-court-judgment-no-546-2026-of-9-april-ecliests20261531\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" >\n            PUBLICATION        <\/a>\n        <div class=\"titulo\">\n            Severance pay is a claim against the insolvent estate &#8211; not an insolvency claim &#8211; if a pre-opening-of-insolvency-proceedings dismissal is ruled unfair post hoc        <\/div>\n        <div class=\"excerpt\">\n            Notwithstanding a dismissal occurring before the opening of insolvency proceedings, if a court finding of unfairness and an employer decision to make a severance payment occur after, the dismissed employee\u2019s claim must be deemed against the insolvent estate, even if the parties had reached a settlement, if such was reached also after.        <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            5 days ago        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/severance-pay-is-a-claim-against-the-insolvent-estate-not-an-insolvency-claim-if-a-pre-opening-of-insolvency-proceedings-dismissal-is-ruled-unfair-post-hoc\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" >\n            PUBLICATION        <\/a>\n        <div class=\"titulo\">\n            Joint interpretative instrument between Spain and Brazil on the classification of Brazilian juros        <\/div>\n        <div class=\"excerpt\">\n            In this paper we address the controversy that the taxation of Brazilian interest has sparked both during the period when the recast version of the Corporate Income Tax Act was in force and since the Corporate Income Tax Act came into effect. Its possible classification, either as dividends or as interest, has been analysed on several occasions by Spanish courts and tax authority, the latter having recently agreed with its Brazilian counterpart to treat it as \u201cinterest\u201d for the purposes of the Spain\/Brazil Double Taxation Convention.        <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            6 days ago        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/joint-interpretative-instrument-between-spain-and-brazil-on-the-classification-of-brazilian-juros\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" >\n            PUBLICATION        <\/a>\n        <div class=\"titulo\">\n            European regulation on the greenhouse gas emissions accounting of transport services: a decisive milestone in the Greening Freight Transport Package        <\/div>\n        <div class=\"excerpt\">\n            On 12 May 2026, Regulation (EU) 2026\/1030 of the European Parliament and of the Council of 29 April 2026 on the greenhouse gas emissions accounting of transport services of any type. The Regulation\u2019s purpose is to incentivise behavioural change by public bodies, enterprises and consumers to reduce greenhouse gas emissions from transport services, through the uptake and use of comparable and reliable greenhouse gas emission data of transport services.        <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            22 May, 2026        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/european-regulation-on-the-greenhouse-gas-emissions-accounting-of-transport-services-a-decisive-milestone-in-the-greening-freight-transport-package\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" href=\"https:\/\/ga-p.com\/litigacion-tributaria\/\" >\n            Tax Litigation        <\/a>\n        <div class=\"titulo\">\n            Joint audits in the context of mutual assistance: procedural aspects and taxpayers\u2019 rights and obligations        <\/div>\n        <div class=\"excerpt\">\n            Joint audits in the context of mutual assistance: procedural aspects and taxpayers\u2019 rights and obligations        <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            18 May, 2026        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/joint-audits-in-the-context-of-mutual-assistance-procedural-aspects-and-taxpayers-rights-and-obligations\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" >\n            PUBLICATION        <\/a>\n        <div class=\"titulo\">\n            Use as pastiche of another person&#8217;s work or rendition protected by copyright        <\/div>\n        <div class=\"excerpt\">\n            This paper examines the recent judgment of the Court of Justice of 14 April 2026, Pelham (C-590\/23, ECLI:EU:C:2026:290), which interprets the exception for pastiche contained in Directive 2001\/29\/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rights in the information society.        <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            18 May, 2026        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/use-of-another-persons-work-or-rendition-as-a-pastiche-protected-by-copyright\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" >\n            PUBLICATION        <\/a>\n        <div class=\"titulo\">\n            Automotive and Sustainable Mobility No. 30        <\/div>\n        <div class=\"excerpt\">\n            Summary of legislative and jurisprudential developments relating to the automotive sector.        <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            18 May, 2026        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/automotive-and-sustainable-mobility-no-30\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                                    <div class=\"swiper-slide y2026\">\n                                <div class=\"publicacionTarjeta\">\n    <div class=\"content\">\n        <a class=\"tag\" >\n            PUBLICATION        <\/a>\n        <div class=\"titulo\">\n            Supreme Court clarifies VAT treatment of intra-group transfers of shares carried out by mixed holding companies        <\/div>\n        <div class=\"excerpt\">\n            The Supreme Court has established \u2018cassational\u2019 doctrine regarding the treatment under value-added tax of intra-group transfers of shares by mixed holding companies. It is confirmed that the intra-group transfer of shares constitutes a financial activity that cannot generally be classified as a management support activity. Likewise, it is acknowledged that an intra-group transfer of shares may not be subject to said tax when it involves the indirect transfer of an independent economic unit, subjecting such exclusion to the circumstances surrounding the transaction.         <\/div>\n        <div class=\"fecha d-flex align-items-center gap-2\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/clock-icon-fum.svg\" \/>\n            14 May, 2026        <\/div>\n        \n    <\/div>\n    <a href=\"https:\/\/ga-p.com\/en\/publications\/supreme-court-clarifies-vat-treatment-of-intra-group-transfers-of-shares-carried-out-by-mixed-holding-companies\/\" class=\"align-self-end\">\n        <div class=\"openCard\">\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n            <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-open-fum.svg\" \/>\n        <\/div>\n    <\/a>\n<\/div>\n                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":293814,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-68524","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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