Database

In Spain, cross-border data flows subject to Model Contracts or binding corporate rules require prior authorisation from the Director of the Spanish Data Protection Authority.

Intra-corporate transferees (ICTs) are required to show three years of work experience, a university degree and a proof of business activity. Independent service supplier (ISS) can acquire residence authorization if they are employed by firms with either: more than 250 workers, more than 50 million Euros turnover, strategical sectors with SMEs, projects of general interest or in the field of research, education and innovation. Other firms need to show a previous existing three months contractual relationship with the firm.

For contractual services suppliers (CSS), there can be some labour market tests, but not when qualified under Title IX in Royal Decree 557/2011.

Spain implemented the full liberalisation of its electronic communications networks and services. However, the incumbent operator, Telefonica, owns and controls the access to the last mile infrastructure.

The Ancillary Copyright Law requires online news aggregators (such as Google News) to remunerate news publishers for showing excerpts of content published on their pages. The collection of the remuneration is entrusted to a single collection agency, which is the organisation representing Spanish newspapers: the Association of Editors of Spanish Dailies, known by its Spanish-language abbreviation AEDE. The publishers are not allowed to waive their right. As a result, Google has withdrawn its news page from Spain.

It is reported that Spain suffers from high rates of digital piracy. The Business Software Alliance (BSA) reports that the software piracy rate in Spain stood at 44% in 2011, representing a commercial value of unlicensed software of 1.2 billion USD. According to International Intellectual Property Alliance (IIPA) 2014 Special 301 report, enforcement in Spain needs improvement on all fronts: criminal, civil, and administrative.

In the European Union, there is no general principle for the use of copyright protected material comparable to the fair use/fair dealing principle in the US. Directive 2001/29/EC defines an optional, but exhaustive set of limitations from the author´s exclusive rights under the control of the “three-step test”. This is a clause in the Berne Convention that establishes three cumulative conditions to the limitations and exceptions of a copyright holder’s rights. The Directive has been transposed by Member States with significant freedom.

The Spanish Intellectual Property Act expressly states that the author's rights are to be limited only to the list of exceptions provided in the law. The statute includes numerous exceptions, which are narrowly crafted and apply under specified circumstances and specifically defined activities.

In 2013, a unified European system of patent's granting and enforcement was approved. The Unitary Patent (UP) provides a single pan-European patent as an additional option for companies or investors seeking patent protection in Europe. The system would ensure uniform protection in 26 Member States (Croatia and Spain have opted out over language issues, while Italy became a participant in September 2015) and also includes a litigation system within a Unified Patent Court (Bulgaria, Croatia, Italy, Poland and Spain have opted out).

It is reported that in Spain, public procurement regulations rely on the principle of non-discrimination, but foreign suppliers are required to present documentation showing that their country of origin grants reciprocity to Spanish companies.

The European Regulation No. 1042/2013 amending the Council Implementing Regulation No. 282/2011, declares that from January 2015, all supplies of telecommunications, broadcasting and electronic services will be taxable at the place where the customer belongs. These include, inter alia:
- images or text, such as photos, screensavers, e-books and other digitised documents e.g. PDF files;
- music, films and games, including games of chance and gambling games, and of programmes on demand;
- online magazines website supply or web hosting services distance maintenance of programmes and equipment;
- supplies of software and software updates advertising space on a website.

Both EU and non-EU suppliers have to register for VAT purposes and comply with the relevant obligations of the Member State where the customer is established, has his/her permanent address or usually resides. This may be burdensome as there are 81 VAT rates across the 28 EU countries and the rates may vary between 3% (Luxembourg) to 27% (Hungary) across member states. Furthermore, member states impose varying thresholds at which companies must begin paying VAT, ranging from EUR 0 to EUR 60,000.

As an alternative to obtaining multiple VAT registrations in each Member State where a supplier has a customer, affected suppliers may be able to opt to account for VAT across the EU via a a web-portal in the Member State in which they are identified. Hence, the system, known as the Mini One-Stop Shop (MOSS) scheme, allows taxable persons to avoid registering in each Member State of consumption.

The EU Copyright Directive allows “fair compensation” for copyright owners. As a result, several Member States have imposed national levy systems.

The following royalty rates apply to importers or producers of recording media or equipment (and to resellers, wholesalers and retailers, when the former have not paid the levy):
- Minidisc-R: EUR 0.17 per unit.
- Audio CD-RW: EUR 0.22 per unit.
- Data CD-RW: EUR 0.22 per unit.
- DVD-R data: EUR 0.44 per unit.
- MP3 player: EUR 3.15 per unit.
- Blu Ray writer (internal): EUR 3.40 per unit.
- Memory card: EUR 0.30 per unit.
- USB Stick: EUR 0.30 per unit.
- Hard disc external: EUR 12 per unit.
- MP4: EUR 3.15 per unit.
- Mobile phone/MP3: EUR 1.10 per unit.

There is a ban for online advertising of spirits.

Online gambling in Slovenia must be operated by land-based operators that already are licensed to operate a casino or to existing classic lottery games. Accordingly, the only entities that have been eligible to apply for an online license are Slovenia's two lottery operators as well as the casino concessionaires.

The European de minimis threshold for import duties is harmonized. Goods with a value of up to 128 SDR / 150 EUR / 186 USD are exempted from customs duties. The VAT de minimis threshold is not harmonized within the EU and can vary between 10 and 22 EUR, i.e. Member States can decide on a value within this range to grant an exemption on VAT for imported goods.

According to Slovenia's de minimis rule, goods with a value of up to 19 SDR / 22 EUR / 27 USD are exempted from VAT.

The EU Directive on Audiovisual Media Services (AVMS) covers traditional broadcasting services as well as audiovisual media services provided on-demand, including via the Internet. Article 13 of the Directive imposes on Member States the obligation to ensure that on-demand service providers promote European works, despite there is no explicit content quota. The Directive has been implemented by Member States in different ways, ranging from very extensive and detailed measures to a mere reference to the general obligation to promote European works.

In Slovenia, Article 13 has been implemented via two obligations between which video-on-demand (VOD) providers can choose:
- VOD providers have to reserve a share of European works in their catalogue, or
- VOD providers have to contribute financially to the production and rights acquisition of European works.

Italy, Czech Republic, and Slovenia, which apply financial contributions as one option among others, report that up to now none of their operators have chosen that option.