Abogada Senior — Área Legal
25 published articles
A clear explanation of the differences between criminal compliance (corporate criminal liability) and general regulatory compliance: scope, mandatory nature, consequences of non-compliance and how to integrate both into a unified system.
Practical guide for companies required to set up a whistleblowing channel under Law 2/2023: which companies are affected, technical and organisational requirements, deadlines, sanctions for non-compliance and implementation steps.
Complete guide to criminal compliance in Spain 2026: corporate criminal liability (Art. 31 bis CP), compliance programmes, whistleblowing channels, Supreme Court requirements and UNE 19601 certification.
Analysis of the labor measures in RDL 7/2026: dismissal ban for companies receiving aid, accelerated sustainable mobility plans, and exclusion of COVID losses from dissolution triggers.
Detailed analysis of all tax measures in Royal Decree-Law 7/2026: VAT at 10% on energy, electricity tax at 0.5%, personal income tax, corporate tax, and hydrocarbon tax changes. What changes, until when, and how to optimize impact.
Complete guide to RDL 8/2026: 2% limitation on annual rent updates and extraordinary mandatory extensions of up to 2 years. Analysis for landlords, tenants, and real estate investors.
RDL 7/2026 deploys EUR 5 billion in fiscal, labor, energy, and sector-specific measures to mitigate the economic impact of the Iran conflict. VAT cut to 10% on energy, dismissal ban through June, and transport subsidies.
RDL 8/2026 caps annual rent increases at 2% and allows tenants to force up to 2 years of mandatory contract extensions for leases expiring before December 2027. Impact analysis for landlords and tenants.
Regulation (EU) 2024/1689 (AI Act), Spain's draft AI governance law and the criminal compliance framework create a new standard of care for company directors. While there is no direct personal liability, failure to implement AI governance exposes the board of directors.
2026 update on Spain's corporate criminal liability case law: Supreme Court requirements for effective compliance programmes under Article 31 bis and the new AI Act compliance gap.
Royal Decree 126/2026 sets the statutory minimum wage (SMI) at €1,221/month (€40.70/day), a 3.1% increase on 2025. Retroactive effect from 1 January 2026. Implications for payroll, Social Security and collective agreements.
Consolidated summary of the tax measures in force for 2026: módulos income tax limits extended, new reduced CIT rates for SMEs, electric vehicle deductions, renewable energy free depreciation, simplified VAT extended and DANA exemptions.
Royal Decree-Law 3/2026 revalues contributory pensions by 2.7% and updates Social Security contribution bases and rates for 2026. Ratified by Congress on 26 February.
The Spanish Council of Ministers initiated the urgent processing of a Royal Decree for the extraordinary regularisation of foreign nationals already residing in Spain. Applications expected between April and June 2026.
The amendment introduced by Law 28/2022 (Startups Law) allows qualified freelancers and entrepreneurs to access the special impatriate regime (Beckham Law), taxed at a flat 24% rate on Spanish income for 6 years.
CSDDD (Directive 2024/1760) supply chain due diligence: three-phase timeline (2027 for 5,000+ employees, 2028 for 3,000+, 2029 for 1,000+), human rights and environmental impact identification, and SME indirect impact.
Data protection in the AI Act era: how GDPR and Regulation 2024/1689 intersect, dual compliance approach for high-risk AI systems, DPIAs for AI processing personal data, and Spain's AEPD enforcement position. 29-page guide.
Healthcare sector Spain 2025: GDPR Article 9 health data obligations converging with EU AI Act high-risk requirements (Annex III) for diagnosis and clinical AI systems, mandatory DPIA for systems processing 5,000+ patients.
EU AI Act (Regulation 2024/1689) high-risk system obligations: Annex III categories, conformity assessment requirements, EU database registration, and the August 2026 enforcement deadline for Spanish companies.
Where GDPR and the EU AI Act intersect: high-risk AI system requirements, personal data use for AI training, AEPD enforcement positions and joint DPO/AI compliance obligations.
NDA guide for Spain: legal basis under Civil Code and Trade Secrets Act (Law 1/2019), timing in M&A processes, injunctive relief available and post-termination duration recommendations.
Whistleblower channel one year after Law 2/2023: implementation lessons from 50+ employee companies, operational effectiveness requirements, annual review obligations, and common compliance failures identified by the AEAT. 18-page guide.
EU AI Act (Regulation 2024/1689) published August 2024: three key compliance dates (February 2025, August 2025, August 2026), four risk tiers, and what Spanish companies using AI in HR, marketing or credit scoring must do now.
Obligations under Spain's AML Law 10/2010: which companies are subject, SEPBLAC penalties up to 5 million euros, and internal procedure requirements for AML/CFT compliance.
Criminal compliance for Spanish companies under Article 31 bis of the Penal Code: what constitutes an effective compliance programme per Supreme Court standards, corporate criminal liability risks, and 2026 case law update. 30-page guide.