The Spanish National Court (Audiencia Nacional) has recognised in its judgment of 28 July 2025 (case no. 636/2021) the right of Non-Resident Income Tax (NRIT)
By Resolution of the Secretary of State for Energy dated 11 July 2025, the first tender for the allocation of demand access capacities in certain
The Spanish Supreme Court issued landmark rulings confirming that Spain’s withholding tax (WHT) regime for dividends paid by Spanish listed companies to non-Spanish hedge funds
1.- INTRODUCTION Royal Decree-Law 7/2025 (“RDL 7/2025“) addresses the recent blackout of the Spanish electrical system by establishing new, innovative regulations on electricity security. This
We are delighted to announce that Ángel Alonso has joined our firm as a partner for the Special Situations, Restructuring and Insolvency Department. During his
The prestigious legal directory Legal 500 has published today the results of its rankings in the Legal 500 Europe, Middle East and Africa (EMEA) 2025
The prestigious legal directory Chambers and Partners has just published the results of its rankings in the Chambers Europe 2025 guide, recognizing Araoz & Rueda
On Friday, 11 October 2024, the Circular 1/2024, of 27 September, of the National Commission for Markets and Competition (the “CNMC“) was published in the
On Friday, 11 October 2024, the Circular 1/2024, of 27 September, of the National Commission for Markets and Competition (the “CNMC“) was published in the
In today’s increasingly globalized and internationally mobile environment, it is becoming more and more important to correctly determine the tax residence of individuals. There may
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