2021 Current Legislation Rosana Hallett - Gómez-Acebo & Pombo
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Current
Legislation
Rosana Hallett
Of counsel at Gómez-Acebo & Pombo
2021
No . 36Contents
Environment ................................................... 3 Audio-visual.................................................... 13
Agri-food......................................................... 3 Telecommunications ...................................... 14
Company law.................................................. 4 Energy............................................................. 15
Taxes ............................................................... 6 Hydrocarbons.................................................. 19
Accounting...................................................... 8 Railway............................................................ 19
Real Estate ..................................................... 9 General Statute
of Spanish Lawyers.......................................... 20
Employment ................................................... 10
Foreign
Crypto-asset advertising ................................ 12 investment...................................................... 21
Although the numerous rules and regulations published in response to the situation caused by the coronavirus (COVID-19) are not examined,
as this would entail an unusual length for this digest, all our comments on such legislation can be accessed on our website at the following link:
www.ga-p.com.
2 Current Legislation No . 36 | 2021Environment
In this area, we consider the following to be of 3. Royal Decree 265/2021, of 13 April, on end-
interest: of-life vehicles and amending the General
Vehicle Regulation, approved by Royal De-
1. Regulation (EU) 2021/783 of the European cree 2822/1998 of 23 December3. On the
Parliament and of the Council of 29 April one hand, this regulation clarifies the scope
2021 establishing a Programme for the Envi- of application of the extended producer lia-
ronment and Climate Action (LIFE), and re- bility scheme for end-of-life vehicles, as well
pealing Regulation (EU) No 1293/2013. This as the management of end-of-life vehicle
regulation lays down the objectives - contribut- components. On the other hand, in relation
ing to the shift towards a sustainable, circular, to the General Vehicle Regulation, it modifies
energy-efficient, renewable energy-based, the procedure for processing the transfer of
climate-neutral and -resilient economy - the vehicles involving persons involved in the
budget, the forms of funding and the rules sale and purchase of vehicles and between
for funding the new LIFE Programme, the persons not involved in the sale and purchase
duration of which is aligned with that of the of vehicles, and describes the cases in which
multiannual financial framework 2021-2027 registered vehicles will be permanently or
adopted by the European Commission. temporarily deregistered from the Spanish
Vehicle Register.
2. The Climate Change and Energy Transition Ignacio Álvarez Serrano
Act 7/2021 of 20 May1,2. and Paloma Tuñón Matienzo
Agri-food
We refer on this occasion to Royal Decree official control and authorisation of tests with
285/2021, of 20 April, laying down the condi- phytosanitary products, and amending Royal
tions for storage, marketing, import or export, Decree 1311/2012, of 14 September, laying down
1
Ley 7/2021, de 20 de mayo, de cambio climático y transición energética.
2
An analysis of this piece of legislation can be found at the following links: https://www.ga-p.com/wp-content/
uploads/2021/05/Ley-7_2021_cambio_climatico_-transicion_energetica-I.pdf and https://www.ga-p.com/wp-
content/uploads/2021/05/Ley-7_2021_cambio_climatico_-transicion_energetica-II.pdf.
3
Real Decreto 265/2021, de 13 de abril, sobre los vehículos al final de su vida útil y por el que se modifica el
Reglamento General de Vehículos, aprobado por el Real Decreto 2822/1998, de 23 de diciembre.
Current Legislation No . 36 | 2021 3the framework for action to achieve a sustaina- carried out by producers and distributors of
ble use of phytosanitary products 4. plant protection products will be registered; b)
the clarification of the transactions and opera-
The aim of the secondary executive legislation tions carried out with phytosanitary products (in
is to update the current rules on phytosanitary Spain, with other Member States or with third
products by means of provisions that “improve countries); c) the establishment of new obliga-
market transparency, guarantee the traceabil- tions regarding the control of phytosanitary prod-
ity of phytosanitary products and ensure their ucts; and d) the updating of the tests required
correct use”. for the registration of phytosanitary products.
Some of the main changes introduced by this
royal decree are the following: a) the creation José Luis Palma Fernández
of an electronic register in which the operations and Yago Fernández Darna
Company law
In the field of company law, Act 5/2021 of 12 — The possibility of providing in the articles
April amending the Recast Version of the Com- of association for participation in the
panies Act, approved by Royal Legislative De- general meeting by telematic means is ex-
cree 1/2010 of 2 July, and other financial regula- tended to all companies limited by shares
tions, with regard to the promotion of long-term and, with a provision in the articles of
shareholder involvement in listed companies5, association, the possibility of convening
should be highlighted. The following changes to and holding entirely virtual (exclusively
the Companies Act (LSC) are noteworthy: telematic) general meetings, i.e. without a
physical venue, is envisaged.
• In relation to private limited companies
and unlisted public limited companies: — The list of “persons related to directors”
is extended to include “organisations”
— Article 225 of the Companies Act is (not only companies) in which the director
amended in relation to the gener- holds directorships or senior manage-
al duty of care of directors, who must ment positions or exercises significant
“subordinate, in all cases, their pri- influence as a shareholder, which is pre-
vate interests to the interests of the sumed to be the case if the director holds
company”. more than 10% of the capital or voting
4
Real Decreto 285/2021, de 20 de abril, por el que se establecen las condiciones de almacenamiento, comercialización,
importación o exportación, control oficial y autorización de ensayos con productos fitosanitarios, y se modifica el
Real Decreto 1311/2012, de 14 de septiembre, por el que se establece el marco de actuación para conseguir un uso
sostenible de los productos fitosanitarios.
5
Ley 5/2021, de 12 de abril, por la que se modifica el Texto Refundido de la Ley de Sociedades de Capital, aprobado
por el Real Decreto Legislativo 1/2010, de 2 de julio, y otras normas financieras, en lo que respecta al fomento de
la implicación a largo plazo de los accionistas en las sociedades cotizadas.
4 Current Legislation No . 36 | 2021rights. A shareholder who has proposed increase has been executed and prior
the appointment of a director to represent to registration.
him on the governing body shall also be
deemed to be a related person. — Articles 520 bis and 520 ter of the Com-
panies Act provide, respectively, for the
— With regard to intra-group transactions, transmission of information from the
directors appointed at the request of company to shareholders and benefi-
the parent company in a subsidiary are cial owners and the transmission to the
exempted from their duty to abstain from company, by intermediary organisations
approving transactions with the parent entitled as shareholders by virtue of book
company or other group companies. keeping, of information relating to the
Transactions with subsidiaries are not exercise of rights they have received di-
subject to a conflict of interest, unless rectly from beneficial owners or other
there are significant shareholders in such intermediary organisations. In addition,
subsidiaries that could be classified as intermediary organisations must facili-
persons related to the subsidiary. tate the exercise of shareholder rights,
including the right to attend and vote at
• In relation to listed companies: the general meeting, by the beneficial
owners.
— The right of the company to identify its
shareholders and the right of the list- — In the event of an exclusively telematic
ed company to know the identity of the meeting, shareholders may delegate or
beneficial owner (“real shareholder”) exercise their vote in advance by means
are incorporated. of remote means of participation,
and a notarial record of the meeting
— The minimum period for exercising must be drawn up.
pre-emption rights is reduced from 15
to 14 days. No independent expert’s re- — Additional loyalty voting rights are rec-
port is required (although there are ex- ognised for the first time under Spanish
ceptions) for the exclusion of this right law.
when the capital increase or the issue
of convertible bonds is for an amount of — The appointment of corporate direc-
less than 20% of the share capital. The tors is prohibited, with the exception
delegation to the directors of the power of nominee (non-executive proprietary)
to exclude pre-emption rights may not directors representing public sector
relate to more than 20% of the company’s organisations.
capital at the time of authorisation.
— The functions of the audit commit-
— Registration in the Registry of Companies tee are extended to include reporting
of the resolution on the capital increase on the directors’ report, as well as on
is permitted prior to its execution, unless related-party transactions.
the possibility of incomplete subscrip-
tion has been excluded. The new shares — In relation to the directors’ remuneration
may be delivered and transferred af- system, proposals for new remuneration
ter the deed of execution of the capital policies must be laid before the share-
Current Legislation No . 36 | 2021 5holders in general meeting prior to the shareholders in general meeting must
end of the last year of application of approve related-party transactions whose
the previous policy, and the sharehold- amount or value is equal to or exceeds
ers may determine that the new policy 10% of total assets, and the approval
shall apply from the date of approval of the rest of the related-party transac-
and for the following three years. At the tions is the responsibility of the board
general meeting, the new remuneration of directors, which may not delegate it
policy may be rejected and “tempo- (Arts. 529 duovicies and 529 ter. 1h LSC),
rary exceptions” to the approved policy except in certain cases.
may be established.
— The content of the annual corporate gov-
— With regard to the new rules for relat- ernance report and the annual report on
ed-party transactions, the rules on dis- directors’ remuneration is extended.
closure and approval of related-party
transactions is regulated separately. The Reyes Palá Laguna
Taxes
The following rules and regulations are of approved by Royal Decree 1065/2007, of
particular importance in the field of taxation: 27 July, transposing Council Directive (EU)
2018/822 of 25 May 2018 amending Direc-
1. Convention between the Kingdom of Spain tive 2011/16/EU as regards mandatory auto-
and the People’s Republic of China for the matic exchange of information in the field of
elimination of double taxation in relation taxation in relation to reportable cross-bor-
to income taxes and the prevention of tax der arrangements7. Its main purpose is to
avoidance and evasion and its Protocol, obtain the information necessary to curb tax
done in Madrid on 28 November 20186, avoidance and evasion and to achieve a de-
which entered into force on 2 May 2021. terrent effect in respect of those arrangements
that qualify as aggressive tax planning.
2. Royal Decree 243/2021, of 6 April, amending
the General Regulations on tax manage- 3. Royal Decree-law 7/2021, of 27 April, on the
ment and compliance check actions and transposition of European Union directives
procedures and on the development of com- in the areas of competition, prevention
mon rules for tax application procedures, of money laundering, credit institutions,
6
Convenio entre el Reino de España y la República Popular China para eliminar la doble imposición en relación
con los impuestos sobre la renta y prevenir la elusión y evasión fiscales y su Protocolo, hecho en Madrid el 28 de
noviembre del 2018.
7
Real Decreto 243/2021, de 6 de abril, por el que se modifica el Reglamento General de las actuaciones y los
procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de
aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio, en transposición de la Directiva
(UE) 2018/822 del Consejo, de 25 de mayo del 2018, que modifica la Directiva 2011/16/UE, por lo que se refiere al
intercambio automático y obligatorio de información en el ámbito de la fiscalidad en relación con los mecanismos
transfronterizos sujetos a comunicación de información.
6 Current Legislation No . 36 | 2021telecommunications, tax measures, pre- d) “Persons with public responsibility” in-
vention and repair of environmental dam- cludes senior management positions in
age, posting of workers in the provision of political parties with regional and local
transnational services and consumer protec- representation and those who perform
tion8. The following is set out in this primary important public functions in interna-
executive legislation: tional organisations accredited in Spain.
a) With regard to value added tax, meas- e) The definition of cash is extended to
ures are incorporated to simplify e-com- include prepaid cards and commodities
merce, establishing a generalised sys- used as highly liquid deposits (e.g. gold),
tem of taxation at destination for this and the need to declare means of pay-
type of transaction and the incorpora- ment forming part of consignments (post-
tion of new rules for distance sales of al, courier, etc.) in excess of EUR 10,000.
goods which are sent from third coun-
tries or territories and which have to be 4. Royal Decree 399/2021, of 8 June, amending
imported into Community territory. the Regulation on amicable procedures for
direct taxation, approved by Royal Decree
b) With regard to the prevention of money 1794/2008 of 3 November 2008, and other
laundering and the financing of terror- tax rules9. This royal decree extends the type
ism, obligors include, among others, per- of cases in which the advisory committee for
sons providing services for the exchange the resolution of tax disputes between Mem-
of virtual currency for legal tender, as ber States may be called upon.
well as providers of electronic purse cus-
tody services. Similarly, providers are 5. In the Historical Territory of Gipuzkoa, Foral10
required to register in a register set up (Provincial) Act 3/2021, of 15 April, ap-
for this purpose by the Bank of Spain, proving certain tax amendments for the
the competent supervisory body. year 202111, has been published; By virtue of
this piece of legislation, different changes
c) A reform is carried out with regard to ben- are introduced, among which the reduction
eficial owners, for which a single national of the reduced levy surcharge from 15% to
register is created under the Ministry of 5% and the modification of the obligation
Justice. to report on property and property rights
8
Real Decreto Ley 7/2021, de 27 de abril, de transposición de directivas de la Unión Europea en las materias de
competencia, prevención del blanqueo de capitales, entidades de crédito, telecomunicaciones, medidas tributarias,
prevención y reparación de daños medioambientales, desplazamiento de trabajadores en la prestación de servicios
transnacionales y defensa de los consumidores.
9
Real Decreto 399/2021, de 8 de junio, por el que se modifican el Reglamento de procedimientos amistosos en
materia de imposición directa, aprobado por el Real Decreto 1794/2008, de 3 de noviembre, y otras normas
tributaries.
10
Translator’s note: “Foral” is the generic name used in Spain for all the institutions of the autonomous administration
and legal systems of the former Kingdom of Navarre and the former seigniories of Araba-Alava, Gipuzkoa and
Biscay, constituting Navarre and the Basque Country, respectively, which, for various historical vicissitudes, have
been maintained.
11
Norma Foral 3/2021, de 15 de abril, del Territorio Histórico de Gipuzkoa, por la que se aprueban determinadas
modificaciones tributarias para el año 2021.
Current Legislation No . 36 | 2021 7located abroad, but within the European as regards the content of electronic regis-
Union, as a consequence of the possible rul- ters and Regulation (EU) 2021/847 of the
ing of the Court of Justice of the European European Parliament and of the Council
Union, stand out. of 20 May establishing the ‘Fiscalis’ pro-
gramme for cooperation in the field of
6. In the Historical Territory of Bizkaia, we high- taxation and repealing Regulation (EU)
light Foral (Provincial) Decree 69/2021, of No 1286/2013 are of note.
18 May, amending the Personal Income
Tax Regulations, the Corporate Income Tax We also note the publication of Commission
Regulations, the Regulations regulating Recommendation (EU) 2021/801 of 18 May
the formal tax obligations of the Histor- on the tax treatment of losses during the
ical Territory of Biscay in relation to the COVID-19 crisis, which states that, given
tax obligations of the Batuz project, the the exceptional economic circumstances in
Regulation on the management of taxes the years 2020 and 2021, Member States
of the Historical Territory of Biscay and may carry back losses at least to the previous
the Regulations for the application of the tax year. However, the maximum amount of
tax scheme for non-profit organisations such carry-back may not exceed €3 million
and tax incentives for patronage12. per loss-making tax year.
7 At the EU level, Council Regulation (EU)
2021/774 of 10 May amending Regula-
tion (EU) No 389/2012 on administrative Enrique Santos Fresco
cooperation in the field of excise duties and Paloma Galán González
Accounting
The following legislative developments merit spe- others, the initial and ongoing training re-
cial attention: quirements to be met by individuals and in-
stitutions engaged in insurance distribution.
1. Royal Decree 287/2021, of 20 April, on
training and submission of statistical and 2. The Decision of the Spanish Financial Re-
accounting information by insurance and porting Council, of 4 May 2021, making
reinsurance distributors13, regulates, among publicly available for objection the Techni-
12
Decreto Foral 69/2021, de 18 de mayo, del Territorio Histórico de Bizkaia, de la Diputación Foral de Bizkaia, por el
que se modifican el Reglamento del Impuesto sobre la Renta de las Personas Físicas, el Reglamento del Impuesto
sobre Sociedades, el Reglamento por el que se regulan las obligaciones tributarias formales del Territorio Histórico
de Bizkaia en relación con las obligaciones tributarias del proyecto Batuz, el Reglamento de gestión de los tributos
del Territorio Histórico de Bizkaia y el Reglamento para la aplicación del régimen fiscal de las entidades sin fines
lucrativos y de los incentivos fiscales al mecenazgo.
13
Real Decreto 287/2021, de 20 de abril, sobre formación y remisión de la información estadístico-contable de los
distribuidores de seguros y reaseguros.
8 Current Legislation No . 36 | 2021cal Auditing Standards resulting from the the risks of material misstatement”, ISA-ES
adaptation of the International Standards 315 (revised)14.
on Auditing for application in Spain, “Con-
sideration of laws and regulations in an
audit of financial statements”, ISA-ES 250 Enrique Santos Fresco
(revised), and “Identifying and assessing and Paloma Galán González
Real Estate
In the second quarter of the year, we should high- in order to be able to terminate the agreement
light the following: ipso jure in the event of non-payment by the
buyer and to re-register the property in his
1. Royal Decree 390/2021, of 1 June, ap- name again. According to this decision, the
proving the basic procedure for the cer- seller was not required to provide proof of
tification of the energy performance of payment of the amounts received from the
buildings15. This royal decree replaces and buyer, all in line with the decisions of the
repeals the previous law governing this mat- same dated 29 August 2019 and 15 January
ter (Royal Decree 235/2013 of 5 April) and 2021, which overturn the traditional legal
introduces changes in the procedure and doctrine in this matter. Thus, in this specific
content for the certification of the energy case, the Directorate-General argues that
performance of buildings and approval of the seller must deposit the price, as it is only
the methodology for calculating their energy agreed in the sale and purchase agreement
performance rating. that the buyer “will lose an amount equivalent
to the amount that at the time of non-pay-
2. The Decision of the Directorate-General for ment has been paid”; but the exclusion of
Registries and Notary Offices, of 11 May 2011, the moderating power of the courts under
in relation to the possibility of registering a Article 1154 of the Civil Code is not agreed,
property sale and purchase agreement with a nor has the buyer accepted the penalty clause
deferred price and a condition subsequent16. declaring its adequacy and proportionality
The sale and purchase agreement contained as a consequence of the harm suffered by
several requirements to be fulfilled by the seller the seller due to the non-payment, nor has
14
Resolución de 4 de mayo del 2021, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se someten a
información pública las Normas Técnicas de Auditoría, resultado de la adaptación de las Normas Internacionales
de Auditoría para su aplicación en España, «Consideración de las disposiciones legales y reglamentarias en la
auditoría de estados financieros», NIA-ES 250 (revisada), e «Identificación y valoración del riesgo de incorrección
material», NIA-ES 315 (revisada).
15
Real Decreto 390/2021, de 1 de junio, por el que se aprueba el procedimiento básico para la certificación de la
eficiencia energética de los edificios.
16
Resolución de la Dirección General de Registros y del Notariado de 11 de mayo del 2011 en relación con la posibilidad
de inscripción de un contrato de compraventa de inmueble con precio aplazado y condición resolutoria.
Current Legislation No . 36 | 2021 9it renounced to any judicial or extrajudicial in order to register the sale with a deferred
claim aimed at excluding the application of price and a condition subsequent.
the penalty clause. Therefore, as these require-
ments are not met, the Directorate-General
considers that the seller must deposit the price Marina Martínez Plaza
Employment
In the field of employment law, we should consid- exemption from Social Security contributions,
er in particular the following: as well as the regulation and extension of
those based on economic, technical, organi-
1. In the limit of the end of the extension of a sational or productive grounds linked to the
temporary collective redundancy procedure pandemic, also until 30 September 2021.
(ERTE), Royal Decree-law 11/2021, of 27 May,
on urgent measures for the protection of jobs, In general, the supplementary contents of
economic reactivation and protection of these measures to protect jobs, such as the lim-
self-employed workers17, has been adopted. its and provisions related to the distribution of
It contains the 5th Employment Agreement dividends, fiscal transparency, safeguarding
to Protect Jobs with a new extension until employment or the limits and exceptions ap-
30 September 2021, among other measures. plicable to overtime, new hiring or outsourc-
A complex “regulatory overlap”, due to the ing, are extended until the same date and
constant references to previously passed will continue to be applicable. Likewise, force
rules and regulations, runs through this new majeure and the economic, technical, organ-
regulation, in which rules are adopted for isational and production grounds that justify
ERTEs due to force majeure, impediment or the suspension of contracts and reduction
limitation on business activity in effect at the of working hours may not be understood as
date of entry into force of this regulation. In justifying the termination of the employment
general, they will be automatically extended contract or dismissal until 30 September 2021.
until 30 September 2021, although in some The regulation also maintains, among many
cases with modifications to the percentages other measures, the benefits provided for both
applicable to Social Security contributions employed and self-employed workers.
depending on the size of the company, reduc-
ing the exemption in many cases. Similarly, 2. Royal Decree-law 9/2021, of 11 May, amend-
the possibility of applying for ERTEs due to ing the Recast Version of the Workers’ Statute
impediments or limitations on business ac- Act, approved by Royal Legislative Decree
tivity is maintained, with different types of 2/2015, of 23 October, to safeguard the
17
Real Decreto Ley 11/2021, de 27 de mayo (BOE de 28 de mayo), sobre medidas urgentes para la defensa del empleo,
la reactivación económica y la protección de los trabajadores autónomos.
10 Current Legislation No . 36 | 2021employment rights of persons engaged in that artificial intelligence already has in law
delivery in the field of digital platforms18. and which have been reproduced for some
A single article (which extends the content time now in labour relations. Experts agree
of Article 64(4) of the Workers’ Statute Act that the most important thing about the al-
(LET) and adds an additional provision to the gorithm is its “black box”, i.e. its definition,
twenty-two existing in the aforementioned the way it works and its predictive power.
act) and two final provisions (to justify the Hence, the fact that the new Article 64 LET
state jurisdiction and to postpone the en- grants information and consultation rights to
try into force by three months) make up this workers’ representatives on the “parameters,
brief regulation. By means of the latter, it is rules and instructions” on which algorithms
presumed to be employment-related and, or artificial intelligence systems are based
therefore, included in the scope of applica- has generated serious reticence in the ne-
tion of Royal Decree-law 9/2021 referring gotiation. However, the knowledge should,
to digital delivery platforms and by virtue according to the new regulation, be limited
of the provisions of Article 8(1) LET, the ac- to knowledge that may affect decisions on
tivity of persons who provide paid services “working conditions, access to and mainte-
consisting of the delivery or distribution of nance of employment, including profiling”
any consumer product or merchandise, by and not others.
employers who exercise business powers of or-
ganisation, management and control directly, 3. The transposition of Directive 2018/957 of
indirectly or implicitly, by means of algorith- 28 June (OJEU of 9 July) amending Directive
mic management of the service or working 96/71/EC concerning the posting of workers
conditions, through a digital platform (23rd in the framework of the provision of services,
additional provision LET). also culminates in this period, by means of the
aforementioned Royal Decree-law 7/2021, of
For its part, Article 64 LET, the main stumbling 27 April, on the transposition of European
block in this new negotiated employment Union directives in the areas of competition,
legislation, is amended. From its entry into prevention of money laundering, credit insti-
force, workers’ representatives must be in- tutions, telecommunications, tax measures,
formed by the company “of the parameters, prevention and repair of environmental
rules and instructions on which algorithms or damage, posting of workers in the provision
artificial intelligence systems are based that of transnational services and consumer pro-
affect decision-making that may impinge on tection19. In Title VI (Arts. 11 to 14), three pieces
working conditions, access to and mainte- of legislation are amended with the entry into
nance of employment, including profiling” force of this text. The Employment Businesses
(Art. 64(4)(d) LET). Well, this regulation is a Act (Act 14/1994, of 1 June 1994), specifically
clear manifestation of the legal consequences regulates both the activity of user companies
18
Real Decreto Ley 9/2021, de 11 de mayo, por el que se modifica el Texto Refundido de la Ley del Estatuto de
los Trabajadores (LET), aprobado por el Real Decreto Legislativo 2/2015, de 23 de octubre, para garantizar los
derechos laborales de las personas dedicadas al reparto en el ámbito de plataformas digitales.
19
Real Decreto Ley 7/2021, de 27 de abril, de transposición de directivas de la Unión Europea en las materias de
competencia, prevención del blanqueo de capitales, entidades de crédito, telecomunicaciones, medidas tributarias,
prevención y reparación de daños medioambientales, desplazamiento de trabajadores en la prestación de servicios
transnacionales y defensa de los consumidores.
Current Legislation No . 36 | 2021 11established or operating in Spain or in Europe August) is amended in some aspects related
and the provision contracts and the activity to these transnational postings.
of employment businesses established or op-
erating in Spain or in Europe, always within 4. Some other rules and regulations20 have their
the framework of a transnational provision of origin in previous decree-laws adopted as a
services. Act 45/1999 of 29 November 1999 matter of urgency during the pandemic. Oth-
is also amended, in particular Articles 2, 3, ers, however, derive from a historical demand,
4 and 9, among others, to include among such as the amendment to the Criminal Code
its definitions the worker of an employment through Act 5/2021, of 22 April, repealing
business made available to a user company Article 315(3) of the Criminal Code, which
established or operating in the same State contained a prison sentence of up to three
as the employment business or in another years for anyone who coerced another to
Member State of the European Union, tem- initiate or maintain a strike. Finally, some,
porarily sent by the employment business to such as Royal Decree 368/2021 of 25 May,
Spain to carry out work within the framework on positive action measures to promote ac-
of a transnational provision of services in the cess to employment for people with limited
different cases envisaged in the law. Finally, intellectual capacity21.
the Infringements and Penalties (Employment)
Act (Royal Legislative Decree 5/2000, of 4 Lourdes López Cumbre
Crypto-asset
advertising
Royal Decree-law 5/2021, of 12 March, on ex- new Article 240 bis that provides that “the CNMV
traordinary measures to support corporate sol- may subject to authorisation or other forms of ad-
vency in response to the COVID-19 pandemic22, ministrative control, including the introduction of
has amended the Securities Market Act to add a warnings on risks and characteristics, the adver-
20
Act 2/2021, of 29 March (Official Journal of Spain of 30 March), on urgent measures of prevention, containment and
coordination to deal with the health crisis caused by COVID-19 (Ley 2/2021, de 29 de marzo /BOE de 30 de marzo),
de medidas urgentes de prevención, contención y coordinación para hacer frente a la crisis sanitaria ocasionada
por el COVID-19); Act 3/2021, of 12 April, adopting supplementary measures in the field of employment to mitigate
the effects of COVID-19 (Ley 3/2021, de 12 de abril, por la que se adoptan medidas complementarias, en el ámbito
laboral, para paliar los efectos derivados del COVID-19), and Act 4/2021, of 12 April, regulating recoverable paid
leave for employees who do not provide essential services in order to reduce the mobility of the population in the
context of the fight against COVID-19, among others (Ley 4/2021, de 12 de abril, , por la que se regula un permiso
retribuido recuperable para las personas trabajadoras por cuenta ajena que no presten servicios esenciales con el
fin de reducir la movilidad de la población en el contexto de la lucha contra el COVID-19, entre otras).
21
Real Decreto 368/2021, de 25 de mayo, sobre medidas de acción positiva para promover el acceso al empleo de
personas con capacidad intelectual límite.
22
Real Decreto Ley 5/2021, de 12 de marzo, de medidas extraordinarias de apoyo a la solvencia empresarial en
respuesta a la pandemia de la COVID-19.
12 Current Legislation No . 36 | 2021tising of crypto-assets or other assets and instru- tions required for the proper functioning of the
ments presented as investment objects, with com- primary securities market and the trading of fi-
parable advertising dissemination, even if they nancial instruments in secondary securities mar-
are not activities or products covered by this law. kets - the carrying out of advertising in breach of
The CNMV will develop by circular, among other the new Article 240 bis or its implementing rules
matters, the personal and subject matter scope is considered a serious infringement.
and the specific methods of control to which
these advertising activities will be subject”.
Ángel García Vidal
And in Article 292 of the law - dedicated to in-
fringements for non-compliance with the obliga-
Audio-visual
The following in the field of audio-visual law is Programme (2021 to 2027) and repealing
of particular interest: Regulation (EU) No 1295/2013. It defines
the objectives of the programme, its budget,
1. Regulation (EU) 2021/523 of the European the forms of Union funding and the rules
Parliament and of the Council of 24 March for granting such funding. The audio-visual
2021 establishing the InvestEU Programme sector is one of the sectors that will benefit
and amending Regulation (EU) 2015/1017. from the incentive measures provided for in
It is a cross-sectoral regulation establish- the programme (Annex I).
ing the InvestEU Fund, which will provide
for an EU guarantee to support financing 3. In this context, the Spanish government’s
and investment operations carried out by ‘Spain Europe’s audio-visual Hub’ Plan
implementing partners that contribute to was presented on 24 March, which envis-
objectives of the Union’s internal policies. ages a public investment of 1603 million
This Regulation sets out the objectives of for the period 2021-2025 and aims to in-
the InvestEU Programme, its budget and the crease audio-visual production in Spain by
amount of the EU guarantee for the period 30%. The main challenges are to strengthen
2021-2027, the forms of Union funding and the economic, technological and digital
the rules for providing such funding. Among capacities of the audio-visual sector, sup-
the sectors identified as “strategic” that port international expansion and attract
may benefit from the InvestEU programme investment. On this point, amendments to
is the audio-visual sector. the Audio-visual Communication Act and
the Cinema Act are also envisaged.
2. Regulation (EU) 2021/818 of the European
Parliament and of the Council of 20 May
2021 establishing the Creative Europe Ana Isabel Mendoza Losana
Current Legislation No . 36 | 2021 13Telecommunications
In this quarter we highlight the following in this of Union funding and the rules for provid-
area: ing such funding. The objectives of the
programme include supporting and accel-
1. At the EU level, the publication (on 22 April erating the digital transformation of the Eu-
2021) of Commission Delegated Regulation ropean economy, industry and society and
(EU) 2021/654 of 18 December 2020 supple- improving Europe’s competitiveness in the
menting Directive (EU) 2018/1972 of the global digital economy.
European Parliament and of the Council by
setting a single maximum Union-wide mo- 3. The aforementioned Royal Decree-law 7/2021,
bile voice termination rate and a single max- of 27 April, on the transposition of European
imum Union-wide fixed voice termination Union directives in the areas of competition,
rate is noteworthy. The Regulation, which will prevention of money laundering, credit insti-
apply from 1 July 2021, sets a single maximum tutions, telecommunications, tax measures,
Union-wide mobile voice termination rate and prevention and repair of environmental
a single maximum Union-wide fixed voice damage, posting of workers in the provision
termination rate to be charged by providers of transnational services and consumer pro-
of wholesale voice termination services for tection; transposes “as a matter of urgency”
the provision of mobile and fixed voice ter- and partially, among others, Directive (EU)
mination services. The definition of such rates 2018/1972 of the European Parliament and of
is without prejudice to the powers of nation- the Council of 11 December 2018 establishing
al regulatory authorities to define national the European Electronic Communications
relevant markets and impose corresponding Code (whose transposition deadline expired
obligations. The rates will apply to calls to and on 21 December 2020). This royal decree-law
from the European Union. The maximum rates amends the Telecommunications Act 9/2014,
are 0.2 cents of a euro per minute for calls to of 9 May, to allow the award of licences for the
mobile networks and 0.07 cents of a euro per use of radio spectrum for a minimum term of
minute, as a general rule, for calls to fixed net- twenty years, extendable up to a maximum of
works. In both cases, these general rates are forty years. Thus, the rights of non-shred use
subject to numerous temporary and territorial of the publicly-owned radioelectric property
derogations (cf. Articles 4 and 5). with limited numbers will have a minimum
duration of twenty years and, if necessary
2. Regulation (EU) 2021/694 of the Europe- to encourage efficient and profitable invest-
an Parliament and of the Council of 29 ment in infrastructure, the tender documents
April 2021 establishing the Digital Europe may provide for a one-time extension for a
Programme and repealing Decision (EU) minimum duration of five years and a maxi-
2015/2240. It establishes the Digital Europe mum duration of twenty additional years. The
Programme for the duration of the multian- extension shall not be automatic, but shall
nual financial framework 2021-2027; lays be conditional upon compliance with the
down the objectives of the Programme, its conditions set out in the tender documents
budget for the period 2021-2027, the forms in the opinion of the Ministry of Economic
14 Current Legislation No . 36 | 2021Affairs and Digital Transformation, following property in the 700 MHz band (from 694
a report by the Spanish Markets and Compe- to 790 MHz). In line with the principle of
tition Authority. neutrality, any technology may be used in
the operation of these concessions (techno-
4. Order ETD/534/2021, of 26 May, approv- logical neutrality) and any type of electronic
ing the specific administrative clauses and communications services may be provided
technical specifications for the granting by (service neutrality). All the concessions are
auction of concessions for the non-shared state-wide and are granted for a minimum
use of the publicly-owned radioelectric period of 20 years, extendable once for a
property in the 700 MHz band and calls further 20 years, depending on the assessment
for the corresponding auction23. Once the of the criteria set out in this Order.
700 MHz band - identified as a priority band
for the introduction of 5G-based services in 5. The Decision of the Spanish Markets and
Europe - has been freed from its previous use Competition Authority, of 6 May 2021, pub-
for the digital terrestrial television service lishing the Decision on the establishment
(second digital dividend), it is put on the of the new methodology for calculating
market for the provision of electronic commu- the weighted average cost of capital of
nications services. The aforementioned order operators declared to have significant
calls the public auction and establishes the market power24.
specifications and rules that will govern the
bidding process for seven concessions for the
private use of the publicly-owned radioelectric Ana Isabel Mendoza Losana
Energy
In the energy sector, the following are particularly on those measures that really involve a change
noteworthy: in the economic model relating to the energy
sector (energy transition), renewable energy
1. The aforementioned Climate Change and En- facilities and energy efficiency.
ergy Transition Act 7/2021 of 20 May (which
has been the subject of a detailed analysis To advance in the energy transition, this
published by this firm and to which we refer in Act lays down targets for greenhouse gas
this point). The aim of this Act is to comply with emission reductions, renewable energy and
the international treaties signed by Spain in energy efficiency for the year 2030. In order
this area. We limit ourselves here to reporting to analyse and sectorise the targets set, the
23
Orden ETD/534/2021, de 26 de mayo, por la que se aprueba el pliego de cláusulas administrativas particulares y
de prescripciones técnicas para el otorgamiento por subasta de concesiones de uso privativo de dominio público
radioeléctrico en la banda de 700 MHz y se convoca la correspondiente subasta.
24
Resolución de 6 de mayo del 2021, de la Comisión Nacional de los Mercados y la Competencia, por la que se
publica la Resolución relativa al establecimiento de la nueva metodología de cálculo del coste del capital medio
ponderado de los operadores declarados con poder significativo de mercado.
Current Legislation No . 36 | 2021 15government is entrusted with the approval relating to the promotion of renewable ener-
of various planning instruments. The Deci- gy; amendment of the Creation of the Span-
sion of the Directorate-General for Energy ish Markets and Competition Authority Act
Policy and Mines and the Spanish Climate 3/2013 of 4 June (9th additional provision,
Change Office of 25 March 202125 publish- paragraph 2), to establish the obligation
es the Decision of the Cabinet, of 16 March to notify the State Secretariat for Energy of
2021, adopting the first Integrated Nation- the Ministry for Ecological Transition and the
al Energy and Climate Plan covering the Demographic Challenge of the acquisition of
period 2021-2030 (PNIEC). shares in groups of companies designated
as managers of the electricity and natural
This Act aims to achieve a penetration of gas transmission network.
renewable energy sources in final energy con-
sumption of at least 42% by 2030 and an elec- 2. The aforementioned Royal Decree 390/2021,
tricity system with at least 74% of generation of 1 June, approving the basic procedure for
from renewable energy sources. To this end, pri- the certification of the energy efficiency of
ority is given to this type of facility (see Art. 7) buildings. This royal decree establishes the
and the granting of operating authorisations, technical and administrative conditions that
permits, concessions, extensions or transfers must govern the energy efficiency certification
of carbon resources of the production units of buildings, as well as for the approval of
included in the Kingdom of Spain’s Closure the methodology for calculating their energy
Plan for Non-Competitive Coal Mining in the efficiency rating and for the approval of the
framework of Decision 2010/787/EU is condi- energy efficiency label as a common label
tional upon the repayment of the aid granted throughout the national territory. The new
under the aforementioned Union decision and regulation is intended to promote energy
corresponding to the entire period covered by efficiency in buildings, as well as to ensure
the closure plan (Art. 29). that the energy they use is mostly covered
by energy from renewable sources. Within
In addition, Act 7/2021 amends the main laws twelve months of the entry into force of the
regulating the energy sector. These amend- new royal decree (3 June 2022), the following
ments affect, among others, the following obligations must be fulfilled: obtain the cer-
aspects: separation between regulated and tificate for buildings occupied by the Public
non-regulated activities in the gas and elec- Administration, renovated, larger than 500
tricity sectors (new paragraph 6 of Article square metres and dedicated to certain uses
62 of the Hydrocarbons Sector Act 34/1998 (educational, public residential or commer-
and new wording of Article 20(9) of the Elec- cial, among others); compulsorily carry out
tricity Sector Act 24/2013 of 26 December); the technical inspection of the building or
amendment of the Fiscal Measures for Energy equivalent inspection, and display the energy
Sustainability Act 15/2012 of 27 December efficiency label referred to in Article 16(1).
(2nd additional provision) in order to allow
each year’s Spanish Government Budget to 3. Likewise, it is worth highlighting the approval
finance the costs of the electricity system of the entire framework of rules and regu-
25
Resolución de 25 de marzo del 2021 conjunta de la Dirección General de Política Energética y Minas y de la Oficina
Española de Cambio Climático.
16 Current Legislation No . 36 | 2021lations on which the new electricity billing with differentiated prices depending on when
method in force as of 1 June 2021 is built. These they consume energy. The 2.0 TD, 2.0 A and 2.1
are Circular 3/2021, of 17 March, amend- A tolls are unified in a single toll in all their
ing paragraph four of the first transitory modalities (without time discrimination, with
provision of Circular 3/2020 in order to night time discrimination and with off-peak
coordinate the entry into force and applica- time discrimination), introducing, in addition,
tion of electricity tolls and charges26; Royal the possibility of differentiating the contract-
Decree 148/2021, of 9 March, establishing ed power in two periods (peak and off-peak)
the methodology for calculating electricity and the time discrimination of consumption
system charges27; Decision of the Spanish in three periods for all consumers covered
Markets and Competition Authority, of 18 by this toll. This 2.0 TD toll is applicable to
March 2021, establishing the values of the supplies connected to grids with a voltage
access tolls to the electricity transmission not exceeding 1 kV, with contracted power
and distribution networks to be applied as of 15 kW or less in all periods, and is the only
of 1 June 202128; Order TED/371/2021, of 19 toll for which the requirement of increasing
April, establishing the prices of electricity power does not apply, with the possibility of
system charges and capacity payments ap- contracting more power in the off-peak pe-
plicable as of 1 June 202129; and Decision of riod than in the peak period, if the consumer
the Directorate-General for Energy Policy deems it necessary.
and Mines, of 28 April 2021, establishing
the minimum content and template of the 4. The Decision of the Spanish Markets and
electricity bill to be used by regulated elec- Competition Authority, of 6 May 2021, ap-
tricity suppliers30. proving the operating rules of the daily and
intraday electricity markets for the adap-
The main changes in the new structure of tolls tation of the supply limits to the European
and charges relate to the number of hourly matching limits31. These rules comply with
periods of which the billing terms consist and the mandate of the Electricity Sector Act
the definition of the hourly periods themselves. 24/2013 of 26 December (Arts. 28 and 29)
In the new system, all consumers (in the free or and buyers and sellers in the markets expressly
regulated market) will have tolls and charges accept them by means of the signing of the
26
Circular 3/2021, de 17 de marzo, por la que se modifica el apartado cuatro de la disposición transitoria primera de
la Circular 3/2020 con el fin de coordinar la entrada en vigor y aplicación de los peajes y los cargos eléctricos.
27
Real Decreto 148/2021, de 9 de marzo, por el que se establece la metodología de cálculo de los cargos del sistema
eléctrico.
28
Resolución de 18 de marzo del 2021, de la Comisión Nacional de los Mercados y la Competencia, por la que se
establecen los valores de los peajes de acceso a las redes de transporte y distribución de electricidad de aplicación
a partir del 1 de junio del 2021.
29
Orden TED/371/2021, de 19 de abril, por la que se establecen los precios de los cargos del sistema eléctrico y de los
pagos por capacidad que resultan de aplicación a partir del 1 de junio del 2021.
30
Resolución de 28 de abril del 2021, de la Dirección General de Política Energética y Minas, por la que se establece
el contenido mínimo y el modelo de factura de electricidad a utilizar por los comercializadores de referencia.
31
Resolución de 6 de mayo del 2021, de la Comisión Nacional de los Mercados y la Competencia, por la que se
aprueban las reglas de funcionamiento de los mercados diario e intradiario de energía eléctrica para la adaptación
de los límites de oferta a los límites de casación europeos.
Current Legislation No . 36 | 2021 17relevant acceptance contract (Schedule 3 rules for settlement of intentional and un-
to the Resolution). The revision of the rules intentional exchanges provided for in Ar-
is motivated by the need to adapt the offer ticles 50(3) and 51(1) of Commission Reg-
price limits to Regulation (EU) 2019/943 on the ulation (EU) 2017/2195 of 23 November e
internal electricity market, Article 10 of which stablishing a guideline on electricity
establishes as a general principle that there balancing33.
shall be neither a maximum nor a minimum
limit for wholesale electricity prices, without 7. In relation to the transmission activity, the
prejudice to the fact that market operators Spanish Markets and Competition Author-
may apply harmonised technical limits that ity has approved Circular 4/2021, of 5 May,
are sufficiently high so as not to restrict trade. requesting information from undertakings
owning electricity transmission facilities
5. The Decision of the Spanish Markets and for the supervision and calculation of the
Competition Authority, of 20 May 2021, activity’s remuneration34. This new circular
setting out the detailed specifications for establishes the criteria to be followed by
the determination of the generation access undertakings owning electricity transmission
capacity to the transmission and distribution facilities for the submission of the audited
networks32. It is issued in implementation of inventory of electricity transmission facilities
Circular 1/2021, of 20 January, of the Spanish that have been commissioned in the two
Markets and Competition Authority, which years prior to the request for information.
sets out the methodology and conditions for The formats in which the duly audited in-
access and connection to the transmission and formation must be provided are regulated,
distribution networks of electricity production as well as the criteria for the declaration of
facilities. investments in renewal and improvement
actions on facilities that have exceeded
6. The Decision of the Spanish Markets and or are nearing the end of their useful life.
Competition Authority, of 20 May 2021,
amending operating procedures 14.4 and
14.6 for their adaptation to the common Ana Isabel Mendoza Losana
32
Resolución de 20 de mayo del 2021, de la Comisión Nacional de los Mercados y la Competencia, por la que se
establecen las especificaciones de detalle para la determinación de la capacidad de acceso de generación a la
red de transporte y a las redes de distribución.
33
Resolución, de 20 de mayo del 2021, de la Comisión Nacional de los Mercados y la Competencia, por la que se
modifican los procedimientos de operación 14.4 y 14.6 para su adaptación a las normas comunes de liquidación de
intercambios intencionados y no intencionados previstas en los artículos 50.3 y 51.1 del Reglamento (UE) 2017/2195
de la Comisión, de 23 de noviembre, por el que se establece una directriz sobre el balance eléctrico.
34
Circular informativa 4/2021, de 5 de mayo, de la Comisión Nacional de los Mercados y la Competencia, de petición
de información a las empresas titulares de instalaciones de transporte de energía eléctrica para la supervisión y
cálculo de la retribución de la actividad.
18 Current Legislation No . 36 | 2021Hydrocarbons
In this area, the following stand out in this quarter: 2. Royal Decree 205/2021, of 30 March, amend-
ing Royal Decree 1085/2015, of 4 December,
1. The aforementioned Climate Change and on the promotion of biofuels, and regulating
Energy Transition Act 7/2021 of 20 May, the targets for the sale or consumption of
which prohibits new hydrocarbon permits biofuels for the years 2021 and 202235; this
and concessions in the national territory, regulation partially transposes into Spanish
including the territorial sea, the exclusive law Directive (EU) 2018/2001 of the Euro-
economic zone and the continental shelf, as pean Parliament and of the Council, of 11
of its entry into force. It also limits extensions December, on the promotion of the use of
of existing concessions, which may not be energy from renewable sources.
extended beyond 31 December 2042, and
limits and reviews tax benefits or aid and
measures favouring the use of fossil fuels. Ana Isabel Mendoza Losana
Railway
We can highlight the adoption of the following the Union provided by one or more railway
regulations: undertakings licensed in accordance with EU
law. In order to ensure effective protection
1. The aforementioned Regulation (EU) of passengers and to encourage rail travel,
2021/523 of the European Parliament and without prejudice to the possibility for rail-
of the Council of 24 March establishing the way undertakings to offer more favourable
InvestEU Programme and amending Regu- conditions for passengers, this Regulation
lation (EU) 2015/1017. Among the sectors regulates the conditions of carriage and
qualified as “strategic” that may benefit from issuing of tickets on a non-waivable basis,
the InvestEU Programme are also rail infra- requiring non-discrimination between pas-
structure and other rail projects. sengers; the liability of railway undertakings
and their insurance obligations for passengers
2. Regulation (EU) 2021/782 of the European and their luggage; passengers’ rights in the
Parliament and of the Council of 29 April event of an accident; passengers’ rights in
on rail passengers’ rights and obligations. the event of cancellation or delay; minimum
The Regulation applies to international and and accurate information, including informa-
domestic rail journeys and services throughout tion on the issuing of tickets, which must be
35
Real Decreto 205/2021, de 30 de marzo, por el que se modifica el Real Decreto 1085/2015, de 4 de diciembre, de
fomento de los biocarburantes, y se regulan los objetivos de venta o consumo de biocarburantes para los años 2021
y 2022.
Current Legislation No . 36 | 2021 19provided to passengers in a timely man- with reduced mobility; and the handling
ner and in an accessible format; assis- of complaints, among others.
tance for disabled persons and persons
Ana Isabel Mendoza Losana
General Statute
of Spanish Lawyers
Royal Decree 135/2021, of 2 March, approving tioner, and in any case until forty-five days
the General Statute of Spanish Legal Practi- have elapsed since the event. […] .
tioners36, regulates advertising on the basis of
the general principle of freedom. d) The promise of results that do not depend
exclusively on the activity of the legal prac-
On that basis, Article 20 provides (1) that ad- titioner.
vertising by legal practitioners shall in any case
respect independence, freedom, dignity and in- e) Reference to the legal practitioner’s own
tegrity as essential principles and higher values clients without his or her authorisation, ex-
of the profession, as well as professional secrecy, cept as provided for in Article 54 (referring
and (2) that advertising may not entail the fol- to references in public procurement proce-
lowing: dures).
a) Direct or indirect disclosure of facts, data f) The use of institutional or bar association
or situations covered by professional emblems or symbols and any others which,
secrecy. due to their similarity, could lead to confu-
sion.
b) Generic or specific incitement to litigation
or conflict. g) A mention of activities carried out by the
legal practitioner which are incompatible
c) The offer of professional services, by one- with the practice of law.
self or through third parties, to direct or in-
direct victims of accidents or misfortunes, Likewise, it is provided that “mentions of spe-
as well as catastrophes, public calamities cialisation in certain areas included by legal
or other events that have produced a large practitioners in their advertising must be based
number of victims, whether or not they are on the possession of specific academic or pro-
crimes, at times or in circumstances that fessional qualifications in the areas in ques-
condition the free choice of legal practi tion, on the completion of officially approved
36
Real Decreto 135/2021, de 2 de marzo, por el que se aprueba el Estatuto General de la Abogacía Española.
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