The recent entry into force of Organic Law 1/2025, on measures for the efficiency of the Public Justice Service, marks a milestone in Spanish procedural law by establishing, as a general rule, the obligation to try an out-of-court means of dispute resolution (ADR) before filing a lawsuit in the civil and commercial spheres.

This regulatory change, effective from 3 April 2025, responds to the need to alleviate the burden on the courts, promote a culture of settlement and ensure more rational, rapid and sustainable access to justice.

The obligation affects all claims brought in the civil and commercial courts, except in the cases expressly excluded by law, which are detailed below. The plaintiff must prove that he or she has tried, without success, to resolve the dispute through an appropriate out-of-court mechanism.

This attempt is accredited by means of a certificate issued by the professional or entity that has managed the ADR (Appropriate Means of Dispute Resolution), without which the judicial body will not admit the claim for processing.

Appropriate Means of Dispute Resolution - ADR - recognised by law

ADR that meets this requirement includes:

• Mediation
• Conciliation
• Direct negotiation assisted by a lawyer
• Independent expert opinion
• Confidential binding offer
• Collaborative law

All these mechanisms must comply with the principles of voluntariness, confidentiality, impartiality and good faith. The choice of means is at the discretion of the plaintiff, unless previously agreed between the parties.

Legal exceptions

• Exercise of actions for the protection of fundamental rights.
• Cases of gender violence.
• Bankruptcy proceedings.
• Family matters without scope for agreement (for example, urgent measures concerning minors).
• Requests for precautionary measures.
• Claims for sums of less than 2,000 euros. These claims, generally dealt with by means of order for payment proceedings or oral proceedings, are expressly exempted from the obligation to attempt ADR, as established in Article 5 of Organic Law 1/2025.

Legal effects of non-compliance

The main consequence of non-compliance with this obligation is the inadmissibility of the claim.

Likewise:

• The other party's unjustified refusal to participate in an ADR can be assessed in costs, even if it wins the lawsuit.
• The attempt at an out-of-court settlement interrupts the statute of limitations, provided it is properly documented.
• If there is no response to the ADR proposal within 30 calendar days, the requirement is deemed to have been met and a lawsuit may be filed.

Practical implications

This reform represents a profound transformation of access to justice in Spain:

• It requires lawyers and solicitors to integrate prior negotiation into their procedural strategy.
• It encourages the creation of new professional profiles specialised in alternative dispute management.
• It reinforces the culture of collaboration as opposed to litigation.

Conclusion

The obligatory nature of going to an ADR before suing represents a firm step towards a model of justice that is more agile, efficient and focused on the real needs of the parties. Its correct application will require not only a regulatory change, but also a cultural change on the part of legal operators, citizens and companies.

Disinheriting a child in Spain is possible, but it is subject to strict conditions. It is not enough to exclude him or her from the will: specific legal requirements must be met and, in some cases, strong evidence must be provided.

Legal conditions for disinheriting a forced heir

In order for disinheritance to be valid, the following conditions must be met:

1. it must be made by will - no other document is valid - mentioning full name and relationship of the child.

2. A legal cause contemplated in the Civil Code must be alleged:

• Physical or psychological abuse.
• Unjustified refusal to provide maintenance.
• False accusations and serious criminal convictions.
• Coercion: forcing changes in a will.
• Loss of parental authority.

3. The clause should be drafted precisely, clearly stating the cause.

Who must prove the conduct?

If the child contests the disinheritance, it is the heirs who must prove in court that the alleged cause is real and serious.

Time limit for contesting

The disinherited child has up to 4 years after becoming aware of the will to file a contesting claim.

Legal effects of a valid disinheritance

• The child loses the right to the reserved portion.
• His descendants (grandchildren of the testator) can inherit in his place (right of representation).

Particularities in the autonomous regions

• Catalonia: the reserved portion is 25%, and the lack of a family relationship attributable to the child is a valid cause for disinheritance.
• Basque Country (Bizkaia): allows free disinheritance without just cause by Law 5/2015.
• Other foral territories (Galicia, Navarra...) also have their own rules that may facilitate disinheritance.

Recent changes in Jurisprudence

• In 2019, the SC declared valid the disinheritance for prolonged and culpable absence of family relationship.
• In Catalonia (2023), this ground has been explicitly incorporated in Art. 451-17 CC català.
• In the Basque Country (2015), the greater freedom of testament was consolidated, allowing disinheritance without cause.

Since 2014, case law has modernised the figure of disinheritance, including new grounds such as psychological abuse and family breakdown. These have been formally recognised in Catalonia since 2009, and since 2019, validated nationally by the Supreme Court. In addition, the Supreme Court establishes clear criteria on the need for solid evidence, reiterating that the relationship must be ‘duly broken, prolonged and exclusively attributable to the child’.

Law 12/2023, of 24 May, on the right to housing, together with the regulatory developments in 2024 and 2025, have brought about a profound change in the legal regime for renting and the management of the housing stock in Spain. It affects both landlords and tenants, especially in stressed market areas, and introduces new obligations, limits on rents, tax incentives and measures against vacant housing and squatting.

1. Limit on rent increases and contract duration

Legislation: Law 12/2023, art. 17, and sixth additional provision.

• In stressed areas, the annual rent update is decoupled from the CPI and limited to a maximum of 3% (until 2025).
• The creation of a new state reference index for future updates is foreseen.
• The minimum duration of the lease remains 5 years (natural person) or 7 years (legal person), in accordance with the LAU (Law 29/1994).

2. Declaration of stressed residential market areas

Legislation: Law 12/2023, art. 18 et seq.

• The Autonomous Regions or municipalities may declare stressed areas if:

a) The rental cost burden exceeds 30 % of the average rent.

b) The rental price has risen 3% above the CPI in the last 5 years.

• In these areas it is allowed to:
  • Capping the rental price.
  • Apply tax incentives for affordable rents.
  • Requiring additional measures for large landlords.

3. Large landlords: additional obligations

Legislation: Law 12/2023, art. 3 and 19.

• A large tenant is defined as someone who owns more than 10 dwellings (or more than 5, if the autonomous community so decides).
• In stressed areas, the large holder must:
  • Communicate evictions to the court and social services.
  • Submit to prior mediation.
  • Not apply abusive increases.
• They may face IBI surcharges (up to 150%) for empty homes.

4. Register of contracts and digital platforms

Legislation: Law 12/2023, art. 21; regulatory development RD 151/2024.

• A State Register of Rental Contracts is created, mandatory as of 2 January 2025.
• Tourist rental platforms (such as Airbnb) must verify the registration number and collaborate with the tax authorities and local councils.
• Landlords are obliged to register contracts and provide tax data.

5. Evictions: new regulation and streamlining

Legislation: Law 12/2023, art. 37; Ley de Enjuiciamiento Civil reformed by LECrim 1/2024.

• Notification requirements to social services are reinforced to guarantee protection for vulnerable persons.
• For cases of illegal occupation without title (usurpation or trespassing), urgent verbal procedure (speedy trial) is enabled.
• The possibility of paralysation due to lack of alternatives is limited when there is no recognised vulnerability.

6. Subsidised housing and incentivised affordable housing

Legislation: Law 12/2023, art. 24 and 25.

• Establishes the obligation to reserve at least 30% of land for subsidised housing in new developments.
• The figure of incentivised affordable housing is promoted: private renting with income limits in exchange for tax or urban planning advantages.

7. Taxation: new deductions and allowances

Legislation: Personal Income Tax Law (amended by Law 12/2023), 15th additional provision.

• Up to 90% rebate on personal income tax for landlords renting at prices below the reference prices.
• Decreasing allowances: 70 %, 60 % or 50 %, depending on tenant profile and rental conditions.

8. Tourist flats and neighbourhood limitations

Legislation: Horizontal Property Law (as amended by Law 12/2023), art. 17.12.

• In order to rent a property as a tourist flat, the consent of 60% of the community of owners is required.
• Communities may limit or prohibit this use in their statutes.

9. End of Golden Visas for real estate investment

Legislation: RD-Law 2/2024 of 30 April.

• The automatic granting of residency for buying property in Spain is eliminated.
• The measure aims to limit foreign real estate speculation in stressed areas.

Finally, the new Housing Law and its complementary regulations have profoundly reformulated the right to rent and the policy of access to housing. Both landlords and tenants must review their contracts, strategies and rights to adapt to the new legal framework.

Directive (EU) 2020/1828 of the European Parliament and of the Council of 25 November 2020 on representative actions for the protection of the collective interests of consumers is a regulatory milestone in the configuration of European procedural law. Its main objective is to harmonise and strengthen the mechanisms for collective protection against infringements of EU law that harm consumers.

1. Introduction

Good accounting is a cornerstone of any business, regardless of size or sector. Accurate and timely accounting information allows entrepreneurs to know the true financial situation of their business, make informed decisions, comply with legal and tax obligations, and plan strategically for the future.

The self-employed are not obliged to keep business accounts, with some exceptions, but they do have to comply with tax obligations depending on their personal income tax regime: direct (normal or simplified) or objective (modules).

In Spain, the keeping and legalisation of accounting books is a legal obligation for commercial companies, regulated by the Commercial Code, the Capital Companies Act and other accounting and tax regulations.

Advertising plays a key role in the modern economy: it informs, persuades and positions products or services in the consumer's mind. However, when this tool is used for misleading purposes, trust between businesses and citizens is broken. Misleading advertising not only distorts competition, it also violates fundamental consumer rights. In the face of these practices, there are legal and administrative mechanisms that allow consumers to defend themselves and make effective complaints.

1. Tax Residence in Spain

Tax residence is mainly determined according to the Personal Income Tax Law (Law 35/2006):

• Staying more than 183 days during the calendar year in Spanish territory.
• Having in Spain the main nucleus or the base of your activities or economic interests.
• Your spouse and minor children habitually reside in Spain (unless there is proof to the contrary).

More and more frequently we receive telephone calls for advertising purposes without having given our prior consent. How is it possible that these companies have our personal data? What can we do to avoid this?

Every day, more and more people in Spain report a practice that can become a real torment: constant calls from collection agencies, often without identifying the caller or leaving them on hold after picking up the phone. These practices, although disguised as legal, can violate fundamental rights if they are not carried out in accordance with the law.

Since April 2025, homeowners' associations in a large part of Spain can now prohibit or limit tourist flats in their buildings. This measure comes with the reform of the Horizontal Property Law, promoted by the central government, and aims to curb the saturation of the rental market and improve neighbourhood coexistence.

Squatting has become one of the main concerns of landlords in Spain. In response to this situation, the legal system has recently evolved, reinforcing the civil and criminal tools to speed up the eviction of the so-called ‘squatters’.

As of 3 April 2025, a reform of the Horizontal Property Law (LPH) will come into force that gives Spanish homeowners' associations a more active role in the regulation of tourist accommodation within their buildings. This amendment establishes that any owner who wishes to use his or her property for tourist rental must first obtain the express approval of the residents' association. This requires the favourable vote of three-fifths of the total number of owners, also representing three-fifths of the participation quotas. This measure seeks to balance the interests of the owners with the coexistence and well-being of the community.

In an increasingly digitalised environment, many companies are opting to automate their customer service channels. However, in essential service sectors, the law requires that consumers must be able to access personalised customer service, not just an email or an automated system (bot).

We often find that the will is not given the necessary importance, being one of the most transcendental acts of our lives that will mark the destiny of our assets.

Meeting supplier payment deadlines is one of the key issues in the business and commercial sphere. In Spain, legislation establishes specific regulations to ensure that commercial transactions are carried out in a fair and equitable manner, avoiding situations of late payment that may affect the financial stability of suppliers.

On 14 January 2025, the Spanish Council of Ministers approved the preliminary draft of the Cybersecurity Coordination and Governance Law. This initiative aims to strengthen the protection of networks and information systems against the growing cyber threats that can affect both the economy and national security.

In Spain, the incorporation of a commercial company offers a series of tax advantages that can be very beneficial for businessmen, entrepreneurs and investors. Depending on the type of company and its structure, taxes can be optimised and the profitability of the business can be improved.

Below, we analyse the main tax advantages of operating under a company in Spain and how they can be applied to maximise tax savings.

In recent years, the fight against money laundering and terrorist financing has become a priority for the European Union. With the increasing sophistication of criminal networks, authorities have relied on the implementation of advanced technologies to detect fraudulent operations and prevent illicit money from entering the financial system.

The role of technology in the fight against money laundering

The Spanish Government has approved new legislation regulating telework and employment contracts in the context of the digital transformation and the advancement of new forms of employment. The law, which will come into force on 1 July 2025, introduces important changes in the relationship between employers and workers, with the aim of ensuring a fairer working environment adapted to the digital era.

The Spanish Congress of Deputies has recently approved a reform of the Penal Code that toughens penalties for environmental crimes, especially in the improper management of hazardous waste, water and soil pollution, and illegal dumping.

In today's business environment, the criminal liability of legal persons remains a crucial issue. With evolving regulations and stiffer penalties, companies need to strengthen their legal compliance strategies to avoid risks. In this article, we explore the main preventive measures that companies should implement in 2025 to mitigate their criminal liability.

Organic Law 14/2022 of 22 December introduced significant amendments to the Spanish Criminal Code, especially with regard to economic crimes such as tax fraud, corruption and money laundering.

As of 1 June 2025, the Digital Services Law (DSL), approved by the European Union in 2022, will be fully implemented, imposing greater responsibilities on online platforms to ensure security and transparency in the digital environment. This regulation aims to protect users from illegal content and to improve the supervision of the recommendation algorithms used by large technology companies.

What is a digital will?

A digital will is a legal document that allows a person to determine what will happen to their digital assets after their death. In the digital age, it is increasingly common for citizens to own online assets, such as digital bank accounts, social media, cryptocurrencies and other virtual assets, creating a need to regulate their post-mortem management.

The Government approved in January 2025 a new reform of the Penal Code that toughens penalties for the crimes of tax fraud, money laundering and corruption in the public and private spheres. The measure, which will enter into force next month, aims to strengthen the fight against tax evasion and improve transparency in resource management.

Why is the EU regulating Artificial Intelligence?

The rise of Artificial Intelligence (AI) has brought enormous benefits, but also significant risks in fundamental rights, privacy and employment. To address these challenges, the European Union has proposed the Artificial Intelligence Act (AI Act), with the aim of regulating its use and ensuring that it is safe and ethical.

What are stressed housing market areas?

Stressed residential market areas are those areas where there is particular difficulty in accessing housing in affordable conditions. Law 12/2023, of 24 May, on the right to housing, establishes the criteria for their declaration and regulates the measures that can be applied in them to limit the impact of real estate speculation and guarantee access to housing.

An electronic invoice is a digital document that meets the same legal requirements as a paper invoice, but is issued and received in electronic format. To be considered valid, it must guarantee the authenticity of its origin and the integrity of its content, which is achieved through the use of advanced electronic signatures or electronic data interchange (EDI) systems.

The invoice is traditionally defined as an official document that serves as a record of commercial transactions, whether they are the sale or purchase of products or the provision of services.

From the entry into force of the new Foreigners' Regulation on 20 May 2025, the modifications to the social roots will come into force, including the socio-occupational roots (article 127B9 which would be the old social root with contract and with which now (from its entry into force) it will only be sufficient to prove two years of stay in the country, instead of three years, as until now) and one or more contracts with a working day of 20 hours, instead of the 30 or 40 hours required at present, can be provided. The salary must be the minimum interprofessional wage or according to the corresponding agreement and, very importantly, it will not be necessary to present the Integration Report, as was compulsory until now.

When the new Foreigners' Regulations come into force on 20 May 2025, students will be able to obtain a long-term residence permit for these studies:

Without prejudice to the above, it should be noted that, in addition to the general cases of residence permits (i.e. temporary non-profit residence, residence for family reunification, residence for nationals of a Member State of the European Union, ...), the Entrepreneurs Act itself provides for other types of permits of a similar nature. Thus, there are currently the following options:

Last January 3, Organic Law 1/2025, of January 2, on Measures for the efficiency of the Public Justice Service was published, which, in its 21st Final Provision, introduces the amendment of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization, by which investor visas (known as Golden Visa) are eliminated. This measure will come into force after 3 months, that is to say, next April 3, 2025, and on that date, all investor visas will be eliminated.

The new regulation that will come into force in May 2025 contemplates five types of arraigo: