Energy

Roadmap for the sustainable management of mineral raw materials

Energy
On 14 March, the Ministry of Ecological Transition and Demographic Challenge (MITECO) launched a public consultation on the roadmap for the sustainable management of essential and renewable raw materials. The route defined by the government has 46 lines of action to meet the sustainability targets set out. These paths involve both short ...
Energy

Order TED/1247/2021 on the variable distribution of collective self-consumption

Energy
The Ministry for Ecological Transition and Demographic Challenge approved Ministerial Order TED/1247/2021, of November 15, which amends Annex I of Royal Decree 244/2019, of April 5, which regulates the administrative, technical and economic conditions of self-consumption of electricity for the implementation of variable sharing coefficients in collective self-consumption. The aforementioned Order allows the ...
Tax

European Court of Justice against the tax form 720

Tax
The 720 tax form has been a nightmare for tax residents in Spain, typically for those foreigners living in Spain holding assets and rights abroad. Despite such tax form was only informative and no payment was due, the effects on the Personal Income Tax, the Wealth Tax and the sanctions applicable ...
Disputes

Misappropriation crime: unfair administration.

Disputes
The Supreme Court recently issued sentence nº 1006/2021 dated December 17, 2021, which analyzes the crime of unfair administration, a subtype of misappropriation. In this specific case, the condemned party took money for personal gain from assets property of a Real Betis Balompié football player and from a company whose administrator and sole sh...
Energy

Royal Decree-Law 23/2021, of October 26: Urgent measures for the protection of electricity and gas consumers

Energy
In response to the energy crisis affecting the European Union and, particularly, the Spanish State, the Spanish Government urgently approved Royal Decree-Law 23/2021, of October 26, on urgent energy measures for the protection of consumers and the introduction of transparency in the wholesale and retail electricity and natural gas markets. The following ...
IP/Media

The Draft General Audiovisual Communication Law is a step closer to approval

IP/Media
The Draft General Audiovisual Communication Law is on its way to the lower house of parliament (Congreso de los Diputados) for approval. The law updates the current regulations in a sector in which players such as content distribution platforms have emerged. If the law is passed with its current wording, ...
IP/Media

New right of press publishers for online use of their publications

IP/Media
This week Royal Decree 24/2021 has been published, transposing Directive (EU) 2019/790 of the European Parliament and of the Council of 17 April 2019 on copyright and related rights in the digital single market and amending Directives 96/9/EC and 2001/29/EC. Among other provisions, it introduced in the Spanish law the exclusive right of publishers ...
Energy

Royal Decree-Law 19/2021 with measures to boost residential building renovation is published

Energy
On October 6, 2021, Royal Decree-Law 19/2021, of October 5, 2021, on urgent measures to boost building renovation activity in the context of the Recovery, Transformation and Resilience Plan was published in the Spanish Official State Gazette (BOE). This regulation includes urgent and necessary measures to solve important challenges in terms of renovation and improvement ...
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