21-11-2024 · Legal
The High Court of Justice of Extremadura has ruled that the operations performed in private health centres by the plaintiff patients, who underwent hip replacement...
15-10-2024 · Tributario
The contested judgment fixes the date on which the period for submitting the corresponding self-assessment begins to run on the date of the death of...
23-08-2024 · Informative
The European Regulation on Artificial Intelligence marks a milestone in the European Union’s legal framework, providing comprehensive and detailed regulation on the use and application...
21-08-2024 · Legal
The question of the duty to identify oneself to police officers is surrounded by myths that can lead to problems if we assume them to...
21-08-2024 · Fiscal
The Central Economic-Administrative Court (TEAC) has given a blow to the Tax Agency and obliges it to admit second rectifications by taxpayers of their personal...
21-08-2024 · Informative
Innovation and creativity are key drivers of business growth. However, for these ideas and creations to translate into real tangible value, it is essential to...
15-07-2024 · Informative
Cybercrime is taking advantage of lax security measures, reduced user attention and increased online activity during the holiday season. In particular, phishingattacks increase by 20-30%...
15-07-2024 · Fiscal
Recently, it has been announced that certain measures to address the economic and social consequences of the conflicts in Ukraine and the Middle East are...
25-06-2024 · Labor
An employee of a company that has been selling books and magazines since 2008 applied for temporary disability leave for depression at the end of...
25-06-2024 · Mercantil
The case The recent Supreme Court ruling. It deals with the issue of the shareholder’s right to information prior to the meeting, and the challenge...
10-06-2024 · Labor
Justice recognises the right of workers in outsourced logistics companies to the same working conditions as the employees of the primary company in which they...
10-05-2024 · Legal
In a recent judgement of the Second Section of the Third Chamber of the Supreme Court, the Supreme Court has ruled on the possibility of...
23-04-2024 · Labor
The case A case arises in which, after the merger of two companies, the integration of both workforces takes place by applying the collective agreement...
10-04-2024 · Fiscal
The case A consulting entity, called company A, purchased a portion of the equity of company B on 30 June 2021. At the end of...
The Supreme Court, contrary to the criterion followed until now by the Tax Agency, allows companies to deduct the remuneration of directors from Corporation Tax,...
27-03-2024 · Labor
If an employee leaves the company where he/she is working during the probationary period, it is considered as a voluntary departure because the employee freely...
21-03-2024 · Fiscal
The 2023 Income and Wealth Tax Campaign will start on 3 April with the filing of returns online, but from this Tuesday, for the first...
The Tax Agency has reported that it is working in coordination with the Social Security and other bodies in order to deal with requests for...
12-03-2024 · Fiscal
In this case, deductible VAT is calculated on the general expenses of the municipality, including acts it performs as a public authority and economic activities...
Judicial pronouncement on personal income tax On 24 July 2023, the Supreme Court issued a ruling that sheds light on the deductibility of late payment...
25-01-2024 · Legal
ICAM is preparing its proposals for regulations to underpin the future regulatory framework that comprehensively protects minors in the digital environment, the Madrid Bar Association...
25-01-2024 · Labor
Temporary and training contracts have become a vital recruitment tool. Especially in a scenario where the youth unemployment rate is high. These contracts offer both...
25-01-2024 · Fiscal
The 2023 Income and Wealth Tax Campaign will start on 3 April with the filing of returns online, in accordance with the Tax Agency’s taxpayer...
23-01-2024 · Fiscal
This 2024 the exclusionary limits and extends the deadline for waiver or revocation of modules: Modules 2024 The module exclusion limits are extended for 2024,...
23-01-2024 · Labor
Since 1 January 2013, the ordinary retirement age has been gradually increased each year until 2027, following a dual system for its determination that takes...
19-01-2024 · Fiscal
In recent years it has become increasingly common for the self-employed to be subject to checks on declared income and expenses. Find out what these...
18-01-2024 · Labor
Among the measures of the pension reform 2023. We find the new regulation of social security for students who carry out training placements or external...
It has been announced that the measures in force in 2022 and 2023 aimed at maintaining the social security system and protecting families, workers, pensioners...
27-11-2023 · Fiscal
The concept of remuneration in kind refers to the provision to an employee of a good, right or service at a price lower than the...
24-11-2023 · Legal
The following judgement resolves an appeal in cassation against a judgement of the Provincial Court of Zaragoza that had upheld the claim of a company...
23-11-2023 · Labor
A photograph taken by the employer of an employee may be used as a facial recognition control system for checking in and out of his...
08-11-2023 · Fiscal
The administration may reiterate with a new settlement the first one that was annulled for substantive reasons, provided that to do so it does not...
08-11-2023 · Legal
The jurisprudential doctrine in matters of Horizontal Property establishes the possibility of prohibiting or limiting the exercise of an activity in a private property, when...
31-10-2023 · Fiscal
The impressive growth of the startup ecosystem in Europe in recent years has significantly boosted the continent’s economy, and they are increasingly seen as drivers...
30-10-2023 · Labor
The case The ITSS(*), within the framework of a service order, carried out inspections at a football club, with the aim of examining the recruitment...
27-10-2023 · Labor
The occupational risk prevention regulations do not require annual health check-ups. If there are no jobs in the company with a risk of occupational disease,...
16-10-2023 · Fiscal
The video game business environment is expanding and, with it, the demand for employment and the diversity of professional profiles sought by studios. This is...
16-10-2023 · Labor
The case A worker worked for a company as a cleaner. In April 2020, the company’s prevention service declared him vulnerable to the coronavirus, recommending...
20-09-2023 · Labor
What is partial retirement? Partial retirement is retirement commenced after the age of 60, simultaneously with a part-time employment contract, and linked or not to...
19-09-2023 · Labor
The obligation to “clock in” (daily recording of the working day of all employees) has led to numerous court rulings. On the one hand, for...
13-09-2023 · Fiscal
The degree of disability is accredited by means of the corresponding certificate or resolution issued by the Institute for Migration and Social Services (IMSERSO) or...
07-09-2023 · Fiscal
Both late payment interest resulting from a settlement made in an income verification procedure relating to the development of the activity, and the interest accrued...
06-09-2023 · Legal
Provisional or final settlements for the Tax on the Increase in Value of Urban Land (IIVTNU), which have not been challenged prior to the ruling...
25-08-2023 · Fiscal
Currently, there are a number of tax issues when using a company car for private use and different approaches to personal income tax and VAT...
11-07-2023 · Labor
Requesting telework under “amparo” expressly “shields” objective or automatic nullity against dismissal after the entry into force on 28 June. It was already possible to...
04-07-2023 · Legal
The transposition of the Directive on the digitalisation of companies establishes, for the first time in the Spanish legal system, the possibility of incorporating a...
One of the wishes and concerns of the founders or members of the family business is that the control of the wealth and business built...
04-07-2023 · Labor
On 29 June last, the BOE published certain measures in response to the economic and social consequences. Among the most important new measures is the...
30-06-2023 · Labor
Within three to six months, many companies, in the best case scenario, will have to have a whistleblower protection system in place to protect whistleblowers...
20-06-2023 · Fiscal
Reinvestment in the main residence is an exemption provided for in Spanish legislation that makes it possible for the capital gain obtained from the transfer...
13-06-2023 · Labor
On 1 September next, a series of measures will come into force in the area of employment incentives regulated in Royal Decree Law 1/2023, of...
With regard to active retirement under the RETA(), which allows 100% of the pension to be compatible with the activity and which activity and which...
The Supreme Court reiterates that working time is not the time spent in a localised on-call system that allows the worker to dispose of and...
13-06-2023 · Fiscal
The purpose of the regularisation is the elimination of the reduction of the LISD art.20.2.c applied for the acquisition of shares in a company and...
30-05-2023 · Fiscal
The calculation of the financial loss is determined by the percentage between the base of the penalty and the total amount that should have been...
The question arises as to whether dividends on shares acquired with community property money should be individualised. Firstly, the tax authorities state that, in order...
The new law on the Right to Housing will come into force on the 26th. Its main objective is to facilitate access to decent and...
29-05-2023 · Fiscal
Cryptocurrencies have gained popularity in recent years and despite their large fluctuations in the last year, they continue to be a financial alternative for many...
05-05-2023 · Successions
The Civil Chamber of the Supreme Court has annulled the disinheritance of a daughter by her father on the grounds that there was no evidence...
03-05-2023 · Labor
The statutory severance pay in an unfair dismissal is again raised above the statutory limit. Compensation supplement As you know, there is a recent tendency...
03-04-2023 · Fiscal
On 13 March, the Official Gazette of the Congress of Deputies published the amendments to the Draft Law amending Law 58/2003, of 17 December, on...
03-04-2023 · Labor
It is possible when there is no dispute about the existence of the debt and the amounts are liquid and due. Case study Following a...
24-03-2023 · Mercantil
The regulatory changes introduced in the last decade have boosted the importance given to tax governance in the governing bodies and senior management of companies....
23-03-2023 · Labor
As of 1-4-2023, RDL 2/2023, which includes modifications related to the pension system, among which the following stand out: Increase in the maximum contribution ceiling...
09-03-2023 · Fiscal
The Ministry for Ecological Transition and Demographic Change approved in its Royal Decree 266/2021, dated April 13, the direct concession to the autonomous communities and...
01-03-2023 · Fiscal
The Ministry of Finance and Public Function will raise the limit exempt from the obligation to provide a guarantee in applications for deferment or instalments...
27-02-2023 · Fiscal
The new Law 2/2023, of 20 February, regulating the protection of persons who report regulatory infringements and the fight against corruption, has just been published...
21-02-2023 · Labor
A recent ruling by the TSJ of Catalonia on 30 January last, has broken the storm in granting an additional compensation (dissuasive compensation) to a...
21-02-2023 · Fiscal
Companies that are part of a company merger process, both within Spain and in cross-border operations, will have to be up to date with their...
15-02-2023 · Labor
At the beginning of February, it was announced that the Minimum Interprofessional Wage (SMI) would rise by 8% to €1,080 per month for a full-time...
27-01-2023 · Legal
The Court of Justice of the European Union (CJEU) has ruled in a judgment that the method used by the DGT to distribute road safety...
27-01-2023 · Fiscal
In the present case in Castilla y León, the controversy arises as to whether or not the salary or wages of a person who is...
16-01-2023 · Labor
On 11 January last, RDL 1/2023 was published, the aim of which is to simplify the system of incentives for hiring and increase its effectiveness...
04-01-2023 · Labor
Doctors will only issue the copy of the report to the employee, which the company will have to access telematically. The measure will come into...
04-01-2023 · Fiscal
In order to contain prices and support the most affected citizens and companies, RDL 20/2022 has been approved, which includes support measures applicable, among others,...
03-01-2023 · Fiscal
On 24-12-2022, the General State Budget Law for 2023 (L 31/2022) was published in the Official State Gazette (BOE). Below are the main changes in...
02-01-2023 · Fiscal
In 2023, once the annual accounts for the financial year 2022 have been prepared, when comparing the amount of equity with the share capital to...
The highest court upholds a company prosecuted by the tax authorities for a notification of which it was not even aware. A new judicial blow...
01-12-2022 · Económico-Financiero
According to the government, the creation of the Authority will increase the protection of citizens as financial customers, who will be able to submit their...
The Council of Ministers has approved a regulatory package, negotiated with the banking employers’ associations, which will alleviate the financial situation of vulnerable families or...
24-11-2022 · Fiscal
The Official State Gazette has published that a Code of Good Practices will be established to alleviate the rise in interest rates on mortgage loans...
21-11-2022 · Tributario
For years, the Tax Inspectorate has been discussing the deductibility of the remuneration of directors and administrators when they do not comply (in a very...
16-11-2022 · Fiscal
On Thursday, Congress approved the draft Law for the Promotion of the Startup Ecosystem, the well-known and long-awaited Startup Law, which was created with the...
The EU Court considers that the rule regulating compensation for financial liability is contrary to EU law. This opens the door to reclaiming municipal capital...
During the month of November, companies can apply for the monthly VAT refund system (REDEME) by filing a census return (form 036). Thus, from the...
08-11-2022 · Fiscal
As we have already reported in several circulars, Law 18/2022, of 28 September, on the creation and growth of companies (Crea y Crece Law), implements...
All those individual taxpayers who have paid their Personal Income Tax (IRPF) return for 2021 in two instalments and have paid the second instalment by...
04-11-2022 · Legal
This year, 2021, there have been 13 fatalities in the use of personal mobility vehicles (PMVs), more than twice as many as in 2020, with...
19-10-2022 · Fiscal
Congress has consolidated the year 2024 to start implementing the country-by-country tax transparency report that will oblige multinationals to detail the total pre-tax profit or...
07-10-2022 · Fiscal
On 29 September 2022, the BOE published in the Official State Gazette (BOE) the obligation for all entrepreneurs and professionals to issue, send and receive...
28-09-2022 · Fiscal
The new Crea y Crece Law is about to be published in the BOE. It is part of the Recovery, Transformation and Resilience Plan that...
09-09-2022 · Labor
This week the Council of Ministers approved the Decree-Law for the improvement of working conditions and Social Security for people working in domestic service. The...
09-09-2022 · Económico-Financiero
The use of cash is necessary in any economy and essential for small transactions. Despite this fact, however, when it comes to paying a large...
08-09-2022 · Mercantil
In terms of minimum rights, all minority shareholders shall have at least the following rights, simply by virtue of being shareholders, which are provided for...
01-09-2022 · Económico-Financiero
The technology sector has become a source of quality, well-paid job creation, with technical profiles that are difficult to attract and, above all, to retain...
01-09-2022 · Legal
Next Monday, the reform of the Penal Code will come into force, which foresees prison sentences of up to 18 months for petty theft in...
24-08-2022 · Legal
This week the Plenary of Congress will hold an extraordinary session to validate the plan with the savings measures and two other decree laws, as...
23-08-2022 · Legal
On 13 July 2022, the new Integral Law for Equal Treatment and Non-Discrimination was published. In Spain we have successfully experienced a process of openness...
The Court of First Instance No. 12 of the city of Santander has forgiven all outstanding debts of a married couple of the city that...
19-08-2022 · Mercantil
A legal representative is a person who acts on behalf of another person, either on behalf of a natural person or a legal entity. It...
19-08-2022 · Fiscal
It has been announced that the Administration will decide to increase the amount of import VAT declared by an entity in 2008 and 2009. Without...
17-08-2022 · Labor
What is wage garnishment? Wage garnishment is the technique by which a worker is allowed to withhold part of his or her wages and other...
28-07-2022 · Labor
On Wednesday 27th the new system was approved, which will come into force on 1 January 2023 and will end in 2032. The new contribution...
21-07-2022 · Labor
The Association of Self-Employed Workers (ATA) has put an end to the negotiation process for a new contribution system for the self-employed. The agreement will...
20-07-2022 · Fiscal
The capitalisation reserve. As you know, companies can benefit from a 10% reduction in their Corporate Income Tax (IS) on the amount by which they...
08-07-2022 · Económico-Financiero
The persistence of the conflict continues to have a considerable impact on the general price level, mainly through natural gas, fuels and food, making it...
On 25 June, the new Royal Decree-Law 11/2022 came into force. The three reasons for this urgent approval are as follows: 1.The war conflict provoked...
27-06-2022 · Económico-Financiero
The banking sector is worried about the end of the grace period for secured loans. It is expected that companies will wait until the beginning...
17-05-2022 · Fiscal
When making decisions, it is essential that the company takes into account the debt quality ratio. This tool allows you to know your maximum recommended...
07-04-2022 · Legal
The virtual parallel world created with the metaverse is quite a challenge from a legal point of view. This article breaks down the legal implications of...
28-03-2022 · Fiscal
The models for the voluntary regularization of settlements in the event of evidence of a crime against the Public Treasury are approved; and the conditions and...
28-03-2022 · Mercantil
Although different leases are carried out, including real estate for hours or days, if at least one person employed with a full-time employment contract is...
The state of alarm has caused the paralysis of activity in many sectors to which the family business is dedicated and a consequent decrease in...
We analyse, from all areas of business law, the main digital and technological challenges that companies will face after the pandemic, offering possible responses and...
28-03-2022 · Labor
The self-employed ceased activity , the benefit ended on 06/30/2020. With RDL 24/2020 published on 06/27/2020, whoever continues to receive it, must make a new request between July 1...
March 8, 2022 is the deadline for the Equality Plan in companies with more than 50 employees. Since then, all companies with more than 50 employees on the...
28-03-2022 · Económico-Financiero
For those who have already requested them with Performanze. The final resolution of digitizing agents by the EU has approved Performanze (Planning, Strategy And Growth...
28-03-2022 · Tributario
On 3-22-2022, the Land Transport DG Resol 3-18-22 has been published , which establishes the rules for minimum controls on the working hours of drivers in road...
22-03-2022 · Labor
The validation of the labor reform by the Congress of Deputies, which had already seen the light of day in Royal Decree Law format on...
The Social Court no. 4 de Oviedo has recognized the existence of an employment relationship between a well-known home delivery company and 150 delivery men who...
22-03-2022 · Económico-Financiero
The rise in the Euribor and inflation have awakened a ghost: delinquency . It is not new that increases in prices in general and in variable mortgage payments...
24-02-2022 · Labor
The limitation and impediment ERTEs and the ETOP COVID ERTEs in force as of 2-28-2022 are automatically extended until 3-31-2022, with access to exemptions in...
24-02-2022 · Tributario
The Chamber confirms a ruling by the Provincial Court of Murcia, which acquitted a woman of the crime of driving without a permit or license...
14-02-2022 · Mercantil
The most significant operations have been in regulated sectors such as energy, infrastructure, pharmaceuticals or insurance. 2021 has been a record year, a good year...
14-02-2022 · Labor
Ivie researchers warn of the inequities of the new model and propose using tax returns as a contribution base but a single rate for all....
14-02-2022 · Económico-Financiero
As of 2023, restrictions on these vehicles will increase, since it will be mandatory for all municipalities with more than 50,000 inhabitants to have a...
14-02-2022 · Tributario
In recent months, various pronouncements have been published in which our courts have questioned the liquidations of the Tax on Economic Activities (IAE) of 2020...
09-02-2022 · Mercantil
Royal Decree-Law 27/2021, of November 23, which extends certain economic measures to support recovery , published in the BOE of November 24, extends until 2022 the application...
09-02-2022 · Económico-Financiero
Main results The annual variation rate of the CPI for the month of December stood at 6.5%, one point above that registered in November. The...
09-02-2022 · Legal
Strictly speaking, it is not a bonus, but a due refund, of income derived from a taxable event not produced, due to the closure of...
09-02-2022 · Labor
Once the dismissal has been communicated by burofax to a worker, if within the period in which she could havepicked it up at the Post...
08-02-2022 · Legal
It is the one determined by the General Directorate of the Cadastre as a result of the analysis of the prices of all the purchases...
The capital gain after Royal Decree-Law 26/2021, of November 8. On November 9, 2021, Royal Decree-Law 26/2021, of November 8, is published in the BOE,...
27-01-2022 · Legal
The CJEU maintains that the restrictions on the free movement of capital imposed by Spanish legislation “are disproportionate” The Court of Justice of the European...
26-01-2022 · Económico-Financiero
The soccer glove company founded by lawyer and goalkeeper Joan Compte has increased its sales in just a year and a half since its creation....
17-01-2022 · Labor
Law 10/2021, Jul. 9, on remote work, modified article 40 LISOS, to increase all sanctions by 20% , with effect from October 1, 2021, and only for...
12-01-2022 · Fiscal
The DGT declares that there is no taxable event of VAT in the provision of services that are provided to users of a social network...
12-01-2022 · Labor
The Supreme Court, in unification of doctrine, confirms the judgment of instance because it is not possible to sustain an unjustified dismissal constitutes a violation...
The “LLEI 5/2020, of April 29, of fiscal, financial, administrative and public sector measures and creation of the tax on installations that affect the environment”, has...
12-01-2022 · Legal
The TS indicates that the legacy is subordinated to the payment of the legitimate ones, and in its case of the debts and, for this...
The AP agrees to the termination of the compensatory pension granted to the wife as a result of the divorce, since the beneficiary’s economic situation...
Law 21/2021, on the guarantee of the purchasing power of pensions and other measures to reinforce the financial and social sustainability of the public pension...
Effective 12/31/2021, RDL 32/2021 is published on urgent measures for labor reform, the guarantee of job stability and the transformation of the labor market. I....
The Budget Law includes a series of measures of a labor nature, such as the bases and rates of contributions for 2022, the modifications of...
12-01-2022 · Mercantil
For the third time in less than two years there is a far-reaching legislative change in the most important law for the Spanish food sector. On...
12-01-2022 · Tributario
We review some of the main formal tax obligations that companies must meet in early 2022 to ensure the application of certain incentives or special tax...
12-01-2022 · Económico-Financiero
The Council of Ministers has agreed to extend the period of application for financing endorsed by the Official Credit Institute (ICO), CESCE or CERSA (endorsed...
03-01-2022 · Legal
The TS considers that the clause of the construction contract that limits the contractual liability of the architect in relation to the developer is valid...
03-01-2022 · Fiscal
It is not possible for the Tax Administration to temporarily allocate the expenses recorded according to the accrual criterionand not do the same with the...
The TEAC declares that in a capital reduction with return of contributions, the non-subject to VAT is not applicable if the transfer does not include...
The Supreme Court, in its judgment of June 26, declares that in individual dismissal for economic reasons, it is not required to prove the decrease...
The TS changes the system of valuation of the domestic trousseau, and establishes that, to determine the taxable base of the ISD, the domestic trousseau...
The Supreme Court has settled the discussion that existed on whether the compensation for clientele should be calculated on the basis of the gross or...
03-01-2022 · Labor
In recent years, interest in effectively fighting the pay gap between women and men has been reinforced. Following the thread of the recommendation of the European...
The DGT declares that in the exemption for reinvestment in habitual residence, the calculation of the period of two years foreseen for the reinvestment in...
The Supreme Court declares that the structure of the crime subject to condemnation is that of a crime of fraud, since there must be a...
Law 22/2021, of December 28, on General State Budgets for the year 2022 published The Budgets for the year 2022 aim to consolidate a fair...
The European Commission has proposed a directive to ensure a minimum effective rate of 15% for large companies, as well as measures to eliminate shell...
21-12-2021 · Legal
Last Friday, the Council of Ministers approved the referral to the Spanish Parliament of the Bill to promote the ecosystem of emerging companies, better known...
20-12-2021 · Económico-Financiero
The Council of Ministers has agreed to extend the application period for financing guaranteed by the Official Credit Institute (ICO), CESCE or CERSA (the guaranteed...
17-11-2021 · Labor
Royal Decree-Law 18/2021, of September 28, on urgent measures for the protection of employment, economic recovery and improvement of the labor market. This extension is...
17-11-2021 · Tributario
The Supreme Court contradicts the administrative criterion, by virtue of which the depreciation is calculated on the taxes paid on the inheritance or donation and...
The final stretch of 2021 will come loaded with legal developments in the digital field. There are numerous legislative initiatives underway that will take new...
The measures consist of personal income tax deductions of 20%, 40% or 60% for works in homes and residential buildings that improve energy efficiency and...
17-11-2021 · Económico-Financiero
On November 11, the following provision has been published in the DOGC (Official Gazette of the Government of Catalonia): Order ECO/209/2021, of November 9, by...
On September 8, 2021, the Ministry of Finance and Public Credit presented before the Chamber of Deputies the so-called Economic Package for 2022. The plan...
17-11-2021 · Mercantil
This registry, which was regulated in Spain last April with the aim of adapting Spanish regulations to the Fifth Directive on the prevention of money...
The new regulation establishes in general that the taxable base of the municipal capital gains tax will be the result of multiplying the cadastral value...
17-11-2021 · Legal
On November 3, 2021, Royal Decree-Law 24/2021 of November 2 was published in the Official State Gazette (BOE), which amends, among other regulatory texts, Royal...
27-09-2021 · Tributario
On September 8, 2021, the Ministry of Finance and Public Credit presented to the Chamber of Deputies the so-called Economic Package for 2022. The plan...
23-09-2021 · Fiscal
As of 09-06-2021, ALL notifications and communications from the Tax Agency will be available at the single Authorized Electronic Address (hereinafter DEHú). Currently AEAT notifications are available...
22-09-2021 · Labor
The hybrid work week, with two or three days of teleworking, is presented as one of the employment trends of the new normal after the...
03-09-2021 · Tributario
The Supreme Court of Galicia upheld an appeal filed by a worker who asked her company for the possibility of adapting her schedule to her...
31-08-2021 · Labor
The Spanish Confederation of Business Organizations (CEOE) has reiterated that it does not consider that it is the time to raise the minimum interprofessional salary...
21-07-2021 · Legal
We collect below the main novelties presented by the Consolidated Text of the Bankruptcy Law (TRLConc), published in the BOE on May 7, 2020 and...
21-07-2021 · Mercantil
If your company is going through a delicate financial situation and its net worth is alarmingly reduced by accumulated losses from the income statement with...
Supreme Court, Contentious-Administrative Chamber, Judgment July 2, 2020 The High Court responds to the question of appeal raised, in relation to the beginning of the...
21-07-2021 · Labor
RD 738/2020 has been published in the BOE, effective 8-8-2020, which modifies the Regulation of pension plans and funds and RD 1060/2015, of organization, supervision...
20-07-2021 · Fiscal
The TSJ Catalonia understands that the stock options are a salary supplement to which the reduction for irregular performance is applied when the period of...
20-07-2021 · Labor
Minister Escrivá advances that the Social Security deficit will rise to 2% of GDP, due to the pandemic, to return to around 1.3% from 2021....
20-07-2021 · Mercantil
Catalonia has today become the first autonomous community to legislate to limit residential rental prices on the free market. The rule, presented in the summer...
20-07-2021 · Legal
The TS declares the full validity and effectiveness of the legacy granted, since the testator always preserved her will to transmit mortis causa the good...
It modifies the criterion that had prevailed until now and that denied the flat rate to self-employed companies. Three Supreme Court rulings have been necessary...
The DGT establishes that the amounts calculated according to the regulations of each tax will be reduced proportionally according to the calendar days of said...
The TS considers the business appeal and revokes the judgment of instance because when it comes to a remuneration reduction, the existence of damage is...
The norm regulates the new figures of ERTE by impediment and ERTE by limitations. Other provisions are maintained, such as the limits related to the distribution...
The State Attorney General’s Office has published an instruction this Tuesday (LAW 671/2020) to unify criteria and act “with the greatest urgency” in cases of property occupation. A “social reality” that generates...
Companies that are being affected by the outbreaks of COVID-19 and the tightening of some administrative measures and restrictions could consider the application of a...
After a long process of negotiation between the Government and the social agents, the Royal Decree-Law (RDL) 28/2020, of September 22, which regulates the long-awaited...
19-07-2021 · Fiscal
The high court denies the treasury the possibility of entering business headquarters or private homes on the grounds that the owner pays below the average...
19-07-2021 · Labor
A Barcelona court rejects that the dismissal is only inadmissible and condemns a company to reinstate the employee. The trickle of contradictory judgments continues interpreting...
The president of the Círculo de Empresarios de Ocio Nocturno y de Espectáculos de Madrid, Tito Pajares, reports in a press release that he has...
Updating of the applicable contribution rates for professional contingencies and for cessation of activity of self-employed workers included in the special social security regime for...
The government and social agents reached this Monday an expected agreement on the pension reform, which will mean the hardening of penalties for early retirement...
España mantiene el Impuesto sobre Sucesiones y Donaciones (ISD) con mayor presión, que llega a alcanzar un tipo máximo del 81,6%. De los países del entorno, solo se...
19-07-2021 · Económico-Financiero
The Government has approved the aforementioned Bill that contains a series of measures aimed at promoting the creation and relocation of emerging companies in Spain with the...
28-06-2021 · Tributario
Venture capital companies (SCR) are closed-end collective investment entities that raise capital from a number of investors whose main purpose is to take temporary stakes...
23-06-2021 · Labor
To avoid possible legal problems surrounding telecommuting or teleworking, it is essential to adopt agreements between companies and employees that adequately regulate this way of...
23-06-2021 · Legal
New Royal Decree-Law on urgent measures to support the liquidity and solvency of companies and self-employed workers in the financial and insolvency areas. The Government...
A new exceptional unemployment benefit of 430 euros is approved, until 31 January 2021, for those who have exhausted all benefits between 14 March, when...
The Audiencia Nacional sentenced a company to reimburse workers for the meal vouchers it had suppressed during the lockout. The workers have the right to...
23-06-2021 · Fiscal
Today, Royal Decree-Law 35/2020 of 22 December was published in the Official State Gazette (BOE), which, among other measures, introduced new tax rules to mitigate...
Law 11/2020 of 30 December 2020 on the General State Budget for 2021 (LPGE) was published in the Official State Gazette of 31 December 2020. TheLaw...
23-06-2021 · Económico-Financiero
New legal tools to tackle the road to European money by simplifying administrative procedures. The health crisis, which has been going on for more than...
As usual, the Budget Law includes a series of labor-related measures, such as, among others, the contribution bases and rates for 2021, modifications to the...
The Official State Gazette of 30 December 2020 published the law transposing into Spanish law Council Directive (EU) 2018/822 of 25 May 2018 amending Directive...
23-06-2021 · Tributario
The Organisation for Economic Co-operation and Development (OECD) published on 18 December 2020 a guide to clarify and illustrate in a practical way how the...
BOE 14 January 2021 There are currently many different types of exceptional situations that have arisen in different spheres of daily life. In order to minimise...
14-06-2021 · Económico-Financiero
Business angels are investors who, by providing capital and added value to management, help to promote business projects that have the potential for growth in...
11-06-2021 · Fiscal
“Taxation has to keep pace with our ever-evolving economies and our priorities” (Valdis Dombrovskis, Executive Vice-President of the European Union for an Economy that Serves...
The Plenary of the Congress has approved, with 198 votes in favour, the Draft Organic Law implementing Council Regulation (EU) 2017/1939 of 12 October 2017...
05-05-2021 · Económico-Covid 19
The Council of Ministers has approved, by means of a Royal-Decree-Law, the extension for a further three months of the measures to alleviate the effects...
03-05-2021 · Labor
How to view your employment history on the new Social Security websiteThe days worked, in which company, what you have been paid and other data...
30-04-2021 · Legal
The Plenary Session of the Second Chamber of the Spanish Supreme Court unanimously passed a judgement – with its president, Manuel Marchena, presiding – confirming...
20-04-2021 · Labor
Although in recent years incentives in social contributions have been reduced, they continue to exist in good numbers, both for permanent and temporary contracts. We...
19-04-2021 · Económico-Covid 19
Until 31 December 2021 you will be able to apply for direct aid for your business, but… Are you entitled to them? What are the...
07-04-2021 · Fiscal
Comentarios al cuadro: La regla 2ª y sus límites son independientes de los contenidos en la regla 1ª, actuando en todo caso como criterio corrector...
Agreement between the Kingdom of Spain and China (BOE 30-03-2021) A new Spanish-Chinese Agreement to eliminate double taxation and prevent tax fraud is approved to...
The Directorate General for Taxation has been consulted on the receipt of benefits in the event of termination of self-employed activity or ERTE, reinvestment in...
07-04-2021 · Labor
The alleged ban on dismissals continues to be subject to contradictory interpretations by labour courts. In times of economic doubt, the controversial clause that aims...
01-04-2021 · Fiscal
In accordance with article 8 of RDL 35/2020, tax payments may be deferred for all those self-assessments for which the deadline for filing and payment...
15-03-2021 · Económico-Financiero
Extension of the moratorium on bankruptcy until December 31 March 14 was the deadline established by the previous extension of the insolvency moratorium, which eliminated...
15-03-2021 · Mercantil
El subsidio será de hasta 200.000 euros para autónomos y empresas que hayan perdido al menos un 30% de su facturación en 2020. El Boletín...
24-02-2021 · Fiscal
Economía maintains its plan for the banks to assume their share of the write-offs on ICO loans. The European Commission (EC) has approved the modification...
16-02-2021 · Legal
Among the published guidelines, the following are worth noting: During 2020, as a consequence of the pandemic, the General Tax Law was amended to allow...
15-02-2021 · Fiscal
Cash payments over €1,000, software that allows the manipulation of accounting data and tax amnesties are prohibited, new reporting obligations for cryptocurrencies are established and...
15-02-2021 · Económico-Financiero
The arrival of investors in a startup usually involves a due diligence process, something for which the founders of the business must be prepared. In...
12-02-2021 · Legal
Of January 26, of reinforcement and consolidation of social measures in defense of employment. The measures included in this regulation are intended to make the...
Cause of dissolution. This situation occurs when the net worth of a company – the difference between assets and liabilities – is less than half...
12-02-2021 · Fiscal
With effect from June 17, 2020, the use of videoconferencing, or a similar system, is incorporated into tax enforcement procedures. In order to favor the...
12-02-2021 · Labor
Although in many cases the answer is yes, such as depression, there are limits, as the legislation establishes that the temporary disability benefit may be...
The SC considers that in order for the Social Security contributions to be debts of the mass, the corresponding salaries must be essential for the...
11-02-2021 · Económico-Financiero
The SC declares that the corporate director is jointly and severally liable for compliance with the obligation to pay the periodic income and similar amounts...
11-02-2021 · Labor
Due to the Covid-19 health crisis, teleworking has increased from approximately 8% to 34% during the pandemic. The main purpose of this organization is to...
11-02-2021 · Legal
The AP Barcelona points out that disinheritance requires that the disinherited person be attributed an action or omission that the law typifies as sufficient to...
10-02-2021 · Fiscal
The DGT points out that the reduction of capital of a cooperative derived from the cancellation of one of the cooperative members with the return...
09-02-2021 · Labor
The TSJ declares that disciplinary dismissals communicated to the employee after the effective date stated in the dismissal letter are valid. However, this dismissal will...
09-02-2021 · Fiscal
This fortnight we highlight the formulation of annual accounts and corporate tax, the resumption of deadlines, telematic trials, the gradual return to the workplace, insolvency...
04-02-2021 · Legal
The state of alert approved for the management of the health crisis caused by COVID-19 has been further extended until 7 June for a period...
04-02-2021 · Fiscal
Royal Decree-Law 18/2020 determines that the distribution of dividends in companies that benefit from the special ERTE regime may cause them to lose their exemption...
The DGT points out that classification as an investment good is conditional on its acquisition value being greater than 3,005.06 €. A natural person who...
The AP Valencia declares that a general meeting held with universal character is null and void as a matter of law, for contravening the public...
A court of first instance has provisionally suspended the stays of a minor with his father, who works as a healthcare professional in a unit...
On 28 January 2020, Congress finally passed the Tax Modernisation Bill (the “Tax Modernisation Bill”), after a year and a half of parliamentary procedure. As...
29-01-2021 · Labor
The form and deadlines for submitting applications are regulated, as well as the processing and payment of the exceptional unemployment benefit for the end of...
29-01-2021 · Fiscal
The exemption provided for in the LIRPF art.33.4.b is not lost by the fact that the usufructuary, over 65 years of age, rents to a...
The Ministry of Inclusion, Social Security and Migration has published on Twitter: “the self-employed who have recognized the extraordinary benefit will receive it again in...
29-01-2021 · Legal
The CGPJ has established that, during the state of alarm, the judicial bodies may notify the resolutions they issue, but in proceedings not declared essential,...
The Minister of Justice adapts the provision of the service to the 15-day extension of the state of alarm in which the criteria for qualified...
28-01-2021 · Labor
RDL 15/2020 establishes, as of April 23, that force majeure in an essential activity may be partial and not extend to the entire workforce. In...
28-01-2021 · Legal
RDL 15/2020, of April 22, establishes the possibility of requesting a mandatory moratorium on the payment of rent for business premises used for the economic...
28-01-2021 · Fiscal
Royal Decree-Law 15/2020, of April 21, on urgent complementary measures to support the economy and employment, regulates the deferral in the payment of rents for...
On April 15, 2020, Royal Decree-Law 14/2020 was published in the BOE, extending the deadline for the filing and payment of certain tax returns and...
The DGT declares that the total spin-off of an entity separating part of the properties with encumbrances from the rest of the properties in order...
Resolution of April 6, 2020, of the General Treasury of the Social Security, by which amounts are modified regarding deferrals in the payment of debts...
27-01-2021 · Legal
With effect from 2-4-2020, several measures are established to support the rental of the most vulnerable families and groups, whose incomes have been reduced by...
27-01-2021 · Fiscal
On April 1st, the period for filing the Income and Wealth tax returns 2019 begins, and will end, whatever the result is (to be paid,...
26-01-2021 · Labor
The Directorate General of Labor, in a non-binding interpretative criterion in relation to RDL 10/2020, recalls the measures that companies can adopt to ensure the...
26-01-2021 · Fiscal
Companies and self-employed workers may request a 6-month interest-free moratorium on the payment of social security contributions, as well as the deferral of social security...
On April 2, Royal Decree-Law 11/2020, of March 31, on urgent complementary measures to address the economic and social impact of COVID-19 comes into force....
25-01-2021 · Labor
On March 30, Order SND/307/2020, March 30, was published, establishing the interpretative criteria for the application of Royal Decree-Law 10/2020, March 29, and the model...
The Directorate General of Labor has issued a criterion addressed to the Autonomous Regions that expands on the previous criteria and clarifies certain issues regarding...
Royal Decree-Law 9/2020, of March 27, which adopts complementary measures, in the labor field, to alleviate the effects derived from COVID-19, published in the BOE...
This measure will not apply to the activities and cases listed in the annex to the regulation, nor to employees already working remotely or employees...
Royal Decree-Law 9/2020 is published, which includes a series of measures complementary to Royal Decree-Law 8/2020, which regulates the processing of applications for unemployment benefits,...
25-01-2021 · Fiscal
RDL 8/2020, of March 8, includes, among other urgent measures adopted, a tax benefit in the ITP and AJD that affects the novations of mortgage...
26-03-2020 · Labor
The Supreme Court indicates that in cases of succession of companies, the acquiring company may impose an annual accrual system of extraordinary payments, instead of...
24-03-2020 · Legal
The declaration of the state of alarm may generate a massive breach in relation to the lease contracts of commercial, leisure and restaurant premises whose...
23-03-2020 · Labor
RESOLUTION TSF / 759/2020, of March 22, which specifies the measures of distance between male and female workers and with the users with whom they...
20-03-2020 · Labor
Record of Temporary Employment Regulation Information Suspension of contracts and reduction of working hours due to force majeure: Its causes must be directly motivated by...
19-03-2020 · Legal
During the period of the state of alarm, all types of companies, associations or foundations are allowed to hold sessions of their governing bodies by...
18-03-2020 · Labor
The Department of Work, Social Affairs and Families has launched aid, in the form of an economic benefit, of up to 2,000 euros for self-employed...
Social Security changes the previous criterion and declares that the situations of isolation or contagion of workers who are self-employed or employed as a consequence...
El Consejo de Ministros ha aprobado este martes un conjunto de medidas económicas y laborales para afrontar los efectos del coronavirus, entre la que se...
18-03-2020 · Fiscal
Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to face the economic and social impact of COVID-19. Mortgages, supplies and vulnerable people -The...
16-03-2020 · Fiscal
The Government has approved Royal Decree-Law 7/2020, of March 12, which adopts urgent measures to respond to the economic impact of COVID-19, including measures in...
16-03-2020 · Labor
Se establece de forma general la suspensión de la apertura al público de los locales y establecimientos comerciales. Igualmente se ha anunciado que se aprobarán...
16-03-2020 · Legal
On March 14, 2020, Royal Decree 463/2020 was published declaring the state of alarm for the management of the health crisis situation caused by COVID-19...
On March 13, 2020, Royal Decree-Law 7/2020, of March 12, was published in the BOE, adopting urgent measures to respond to the economic impact of...
On the website of the Tax Agency it is announced that the deadlines in tax procedures will be extended through an imminent regulatory change. In...
13-03-2020 · Fiscal
Royal Decree-Law 6/2020, of March 10, by which certain urgent measures are adopted in the economic field and for the protection of public health (B.O.E....
11-03-2020 · Fiscal
The Court of Justice of the European Union (CJEU) understands that the priority application of the deduction per dividends in relation to the three deductions...
11-03-2020 · Labor
The Government approves a Royal Decree-Law by which these cases are assimilated to Temporary Disability due to Work Accident The benefit is equivalent to 75%...
10-03-2020 · Labor
The Supreme Court has just settled the dispute on the “dies a quo” for the calculation of the period of exercise of the dismissal action...
09-03-2020 · Labor
Work will give a margin of adaptation and still will not impose high fines Labor workers emphasize that small businesses are not yet adapted The...
06-03-2020 · Legal
The existence of the debt is proven and that the company is incurred due to dissolution, it is presumed that the debt is subsequent to...
04-03-2020 · Labor
The ruling annuls an article of the Renfe Convention that reduced them to 48 hours. The five-day period available to the company to pre-notify certain...
03-03-2020 · Labor
The AN declares the implementation of a day registration system that discounts the time spent in smoking or at breakfast valid. He considers that the...
The TS considers that the working time set for the sandwich does not count as effective working time, since the fact that in previous years...
24-02-2020 · Legal
Royal Decree-Law 4/2020 of February 18 has been published, repealing the objective dismissal for lack of assistance to work established in article 52.d) of the...
17-02-2020 · Fiscal
The Supreme Court has just handed down a judgment in relation to the unsecured suspension and way of urgency upon receiving a settlement from the...
17-02-2020 · Legal
On January 1, 2020, the new version of the Incoterms (International Commercial Terms) of 2020 of the International Chamber of Commerce (ICC) in the field...
The departure of the United Kingdom from the European Union (EU) becomes effective on January 31 and a transitional period begins until December 31 of...
The TS confirms that there is illegitimate interference with the right to self-image through the publication of the photograph of a detained person and in...
14-02-2020 · Labor
The court rejects the claim of CC OO to annul the changes of conditions experienced in the Galp company by the implementation of the control...
14-02-2020 · Fiscal
The Supreme Court sets doctrine and states that the worker complies by providing the declaration The Treasury cannot require the worker to prove the veracity...
04-02-2020 · Fiscal
With application from 1-1-2021, the Rgto UE / 282/2011 is modified as a result of the modifications introduced in Directive 2006/112 / EC by Directive...
04-02-2020 · Labor
The measures included in this RDL range from the tax and cadastral scope to the labor and social security field and are effective as of...
03-02-2020 · Labor
The Supreme unifies doctrine and sees illegal assignment of workers when the principal retains control over the organization of the activity The subcontracting of workers...
03-02-2020 · Fiscal
Create a risk map with companies controlled by companies that have disappointed in the past The Tax Agency will focus on the new highly digitized...
22-01-2020 · Legal
The AP Salamanca condemns four members of the same family as perpetrators of a crime of fraud in the degree of criminal attempt to simulate...
17-01-2020 · Labor
A company had the first seven years of work of an employee without signing up for Social Security. Since 1979, an employee of the Official...
09-01-2020 · Labor
The PSOE and Podemos have agreed in their Coalition Government program to repeal the most harmful aspects of the labor reform of the PP of...
23-12-2019 · Fiscal
The TSJ Murcia understands that the payment of a fixed monthly amount independently and without reference to specific and justified displacements, is considered a part...
13-12-2019 · Fiscal
The European Council approves a project that seeks to reduce administrative burdens and delimit the costs of complying with the tax regulations of this tax....
10-12-2019 · Fiscal
The DGT points out that, for the purposes of the possible application of the reduction in the event of early payment of a long-term unemployment...
04-12-2019 · Labor
The First Section of the Social Chamber of the TSJ in Madrid partially estimates the appeal of a delivery man and revokes the decision of...
04-12-2019 · Legal
The high Court of Castilla y León believes that the delay of an electronic resource does not invalidate it and that providing it on time...
29-11-2019 · Legal
A ruling of the Supreme Court considers that the paid leave provided in the collective agreement for marriages cannot be extended to de facto couples...
29-11-2019 · Fiscal
The new double taxation pact, effective as of Wednesday, lowers the withholdings and could accentuate the dividend advance before a tax reform of PSOE-Podemos. The...
The foreseeable approval of the New Audit Regulation, in which new requirements of internal organization of the Firms are developed, as well as the modification...
The DGT points out that the increase in the deduction for maternity does not proceed with respect to the expenses paid to individuals or legal...
22-11-2019 · Fiscal
Tips to reduce your tax bill in the personal income tax of 2019. We include below a series of warnings on certain aspects of the...
We are approaching the end of the year, the time to take advantage of the opportunities to reduce the tax cost of the Corporation Tax....
15-11-2019 · Labor
The payment of amounts for travel expenses and expenses, claiming their exemption, must be proven by the taxpayer. In its judgment 321/2019, the Superior Court...
14-11-2019 · Labor
The workers of the contact center sector have managed to win a judicial battle against the employers to recognize their right to stop five minutes...
08-11-2019 · Labor
Absences must reach 20% of working days in two consecutive months. The farewell was on medical leave several times during March and April. UGt denounces...
07-11-2019 · Labor
The TSJ notes that, as a general rule, the dates of holiday enjoyment must be determined by individual agreement, always with respect to what is...
06-11-2019 · Legal
The DGRN understands that the owner can only be denied the right to change the use of their premises to housing, when the statutes expressly...
29-10-2019 · Labor
The TSJ Madrid declares that to make part of the day through teleworking, the application by the worker is not enough, but its concession by...
The TSJ Madrid considers that it is not labor but typical of a TRADE relationship. The ruling contains a favorable vote to consider the relationship...
28-10-2019 · Fiscal
The CJEU declares that for the photographs to benefit from the reduced rate provided for art objects, it is sufficient to comply with the requirements...
22-10-2019 · Labor
The TSJ Basque Country understands that the absence of applicable collective agreement does not deprive the company of its sanctioning power that can be exercised...
21-10-2019 · Fiscal
The TEAC establishes that acts and operations that are a consequence of the simple exercise of the right of ownership over a good by its...
17-10-2019 · Labor
The TSJ Las Palmas declares that if it is proven that the dismissal has occurred as a reprisal to the union activity of his /...
16-10-2019 · Legal
The TS declares that, fulfilling all the requirements demanded by the Code of Good Practices and having adhered to the banking entity, it is obliged...
15-10-2019 · Labor
The TSJ Andalucía establishes that if the collective agreement does not distinguish between full-time and part-time workers, the amount of the retirement prize in both...
14-10-2019 · Fiscal
In order to be able to determine, at the time of proceeding to liquidation, what are the assets that make up the property company and...
11-10-2019 · Fiscal
Through the company of maritals, the gains or benefits obtained indistinctly by any of them, attributed in half to the dissolution of the same, become...
07-10-2019 · Fiscal
The DGT points out that when the sole partner provides services without consideration to the company, the adjustment to market value determines the existence of...
16-09-2019 · Fiscal
The DGT establishes that a person who sublets real estate to individuals for tourism purposes, which are exempt from VAT, is not obliged to issue...
12-09-2019 · Fiscal
The TS cancels the possibility of computing as justified interruption the time derived from the order to complete the file in the associated inspection procedure....
12-09-2019 · Labor
The TSJ Basque Country considers discriminatory, by reason of sex, the dismissal of a worker when it occurs 8 days after 9 months have elapsed...
12-09-2019 · Legal
The DGRN considers that the statutory clause that provides that the meeting call is made by email with confirmation of reading, and that the refusal...
10-09-2019 · Fiscal
The DGT establishes how various situations affect the calculation of the average number of workers with disabilities, such as the situation of leave of absence...
06-09-2019 · Legal
The expropriatory administrative power, as well as the legal business that forced expropriation constitutes, through which its exercise is concretized through the expropriation procedure, is...
02-09-2019 · Legal
The AP Barcelona considers that, for the purpose of exercising the right of separation of the member due to lack of distribution of dividends, the...
02-09-2019 · Labor
The TS establishes that a contract for a specific work or service linked to a contract has to be understood to become indefinite when the...
02-09-2019 · Fiscal
– Tickets for football or golf lessons for clients or employees are not expenses directly related to the business, and therefore, companies cannot deduct the...
28-08-2019 · Labor
The TSJ Galicia recognizes to a pediatrician a compensation for the damages and losses derived from the breach of the norm of prevention of labor...
26-08-2019 · Legal
The TS declares that in a successive contract, such as the lease of business premises, concluded by the company prior to the existence of cause...
The TS notes that the duty of information that weighs on the financial entity directly affects the concurrence of the requirement of excusability of the...
14-08-2019 · Fiscal
The TS declares that, in the event that the notifications made to a third person in a place other than that indicated by the taxpayer...
09-08-2019 · Labor
The TC has declared void the precept that regulates the amount of retirement pensions from part-time work because it is considered discriminatory by violating the...
09-08-2019 · Fiscal
The TS declares that prior INSS qualification is necessary for the exemption of disability pensions received abroad. A natural person submits a request for rectification...
25-07-2019 · Fiscal
The Ministry of Finance allows returns to be made for maternity or paternity reasons even in cases where another application had been previously filed that...
El Ministerio de Hacienda permite realizar las devoluciones que procedan por el motivo de maternidad o paternidad incluso en los casos en que se hubiera...
25-07-2019 · Legal
The blockade of the general meeting due to the existence of two blocks of facing partners, each with 50% of the capital, is cause for...
17-07-2019 · Legal
The TS understands that, given that the appeal ruling acknowledged that the credit reported late by the AEAT was recorded in the debtor’s documentation, it...
17-07-2019 · Labor
The Directive (EU) 2019/1152, of June 20, 2019, aims to improve working conditions by promoting employment that offers greater transparency and predictability, while ensuring the...
The Supreme Court establishes that commercial courts may act on public debts contracted by the self-employed. The National Federation of Autonomous Workers’ Associations (ATA) has...
16-07-2019 · Fiscal
The DGT establishes that the quotas of the Special Social Security Scheme for Self-Employed or Self-Employed Workers (RETA) paid by the company to the administrator...
04-07-2019 · Labor
AN indicates that if the death of the relative occurs when the worker has already started the workday or has completed it, the calculation of...
04-07-2019 · Legal
The TS confirms the extinction of the horizontal property regime of the building due to economic ruin. It is considered that the amount of repair...
The number of judgments delivered in the first quarter of 2019 by the courts specialized in individual shares on general conditions included in financing agreements...
03-07-2019 · Legal
The TS understands that there is no effective and real attempt of extrajudicial settlement of payments by the individual debtor, if the only thing offered...
The TS that the tuition legislation of consumer legislation can not be applied regarding the transparency and abusive controls in the cases in which the...
02-07-2019 · Labor
The TS considers that the responsibility of FOGASA does not derive from the extinctive act or from the non-payment of salary, but rather the fact...
28-06-2019 · Fiscal
The tax on non-productive assets is intended to tax non-productive assets and certain rights that fall on them that are part of the assets of...
26-06-2019 · Legal
The decision on the exercise system of custody and shared custody of the common children conditions and drags the rest of the measures to be...
26-06-2019 · Fiscal
The DGT considers that social rental housing does not constitute the place where public or private entities engaged in the rental of houses develop their...
The DGT points out that when a person accepts an inheritance and becomes an heir, he must declare in his self-liquidation the inherited assets in...
25-06-2019 · Legal
The TS clarifies the concept of “original debt” in order to determine what part of the price obtained for the realization of the assets or...
25-06-2019 · Labor
The TS declares that, in the event that the company is ordered to compensate for damages for failing to comply with the contracting obligations derived...
19-06-2019 · Fiscal
The DGT points out that the nominative, numbered and non-transferable tickets that an entity gives to its workers in general to cover the cost of...
19-06-2019 · Labor
The TS declares that when there is no significant interruption of time, the doctrine of the essential unit of the link must be applied and...
13-06-2019 · Legal
The Consumer Arbitration System is the instrument that Public Administrations make available to citizens to resolve extrajudicially conflicts that may arise in consumer relations. Through...
07-06-2019 · Labor
The TS declares that when the contract is terminated during the trial period, for the recognition of the contributory unemployment benefit it is required that...
07-06-2019 · Fiscal
The DGT declares that the inheritance in favor of a non-profit entity is not subject to ISD but to the AJD modality of the ITP...
The Order 82 of April 26, 2019 (DOGC 02/05/2019) regulates the participation of the workers who on the day of the elections do not enjoy...
The TS considers that when the accident is due to the rash recklessness of the team leader, having adopted the company’s preventive measures, the surcharge...
07-06-2019 · Legal
The TS determines the origin of the return of the amounts advanced by the buyers of a home, regardless of whether the home originally acquired...
04-06-2019 · Labor
The TS establishes that the retirement award provided for in a municipal agreement on working conditions, remuneration and social benefits of its staff, involves an...
04-06-2019 · Fiscal
The TSJ Valencia points out that the amount a lawyer receives, as a member of a company, which is terminated early by agreement of the...
03-06-2019 · Fiscal
The DGT points out that the rent derived from work performed abroad prior to the move to Spain is not understood to have been obtained...
29-05-2019 · Fiscal
The TS considers that the tax base of the ITP in the takeover of a company with more than half of its assets formed by...
16-04-2019 · Labor
The TS declares that when a company is in a bankruptcy proceeding, has been declared insolvent or disappeared, it is impossible to readmit, and has...
16-04-2019 · Fiscal
The DGT considers that in the tourism promotion fairs the reduced rate will be applied, where appropriate, to the services that are provided directly by...
15-04-2019 · Fiscal
The DGT considers that if the provision of guarantees is made in the exercise of an economic activity, there is no obligation to withhold the...
12-04-2019 · Labor
Disciplinary dismissal is the most serious manifestation of the sanctioning power of the company due to the serious consequences it may have on the worker’s...
Order 63 of April 3, 2019 (DOGC 08/04/2019) regulates the participation of workers who on the day of the elections do not enjoy weekly rest...
With effects of May 12, 2019 Royal Decree-Law 8/2019, of March 8, urgent measures of social protection and fight against job insecurity in the working...
26-03-2019 · Legal
The DGRN understands that, if there is statutory provision that the meeting be convened by registered letter with acknowledgment of receipt notoriously amended by notary,...
15-03-2019 · Fiscal
The TEAC in criterion unification establishes that the freedom of amortization is an option. An entity presents its statement of the IS corresponding to the...
15-03-2019 · Labor
The TS establishes that the regulation of the workplace of 1938 is understood to be repealed, so that if there is no collective regulation, as...
15-03-2019 · Legal
The TS declares that the right of information of the member is of an irrevocable and autonomous nature, but must be exercised in any case...
12-03-2019 · Legal
The actions, as movable, transmissible and susceptible to possession can be the object of a real right of pledge. They are, therefore, susceptible to pledge...
12-03-2019 · Fiscal
The TSJ Murcia declares that a Spanish natural person, considered a tax resident in another country uninterruptedly for several years, does not become a tax...
The DGRN states that the effects of the registration in the RM by a company that is not obliged to verify the appointment of the...
07-03-2019 · Labor
Para el próximo día 8 de marzo de 2019 están convocadas las siguientes jornadas de huelga general a nivel estatal con motivo del Día Internacional...
05-03-2019 · Fiscal
The AN declares contrary to the right to privacy and honor to require the worker to provide the income statement or the report of the...
05-03-2019 · Legal
The TS declares that the president can represent the community in court even if he does not have express authorization from the board, nor act...
On March 12, the Fine Arts Circle of Madrid will bring together experts in the field of taxation and compliance at the Compliance and Good...
05-03-2019 · Labor
The Executive and social partners will meet again on Tuesday. The Government has transferred to unions its willingness to approve a Royal Decree Law next...
The TSJ declares that the remuneration of vacations, holidays, basic salary and salary supplements, seniority, nocturnal or extra payments can be the object of a...
The DGT considers that since the legislation does not establish a deadline to make reparation of the damage suffered, if such reparation materializes in a...
25-02-2019 · Legal
The TS declares that the client’s registrar status does not, by itself, turn it into an expert investor with specific knowledge about the nature and...
25-02-2019 · Fiscal
The DGT indicates that the requirement of one year of seniority, it is understood fulfilled if its assets are formed by participations in entities that...
22-02-2019 · Legal
The offense of insolvency punishable is the causation, or aggravation, of insolvency or economic crisis, by the debtor when certain conducts provided in the Criminal...
20-02-2019 · Labor
The TS declares that the commercial judge is competent to rule on whether the assets to be seized are necessary to continue the business activity...
19-02-2019 · Labor
Convened by the union CSC Intersindical PIMEC has reported that it has received the call for a general strike by the union CSC Intersindical for...
The TS declares that the failure to pay Social Security fees does not, without further ado, be a fraud and, therefore, a crime. It is...
19-02-2019 · Fiscal
The DGT considers that for the application of the increase of the deductible expense for geographic mobility it is necessary that the new job requires...
11-02-2019 · Labor
Programa la reforma de la Seguridad Social en cinco años y ampliar el parque de vivienda social al 8% en 2030 El Gobierno incluye en...
11-02-2019 · Fiscal
La DGT manifiesta que las nietas que resultan ser las herederas del causante tras la renuncia a la herencia por parte de su padre son...
11-02-2019 · Legal
El TS determina que la aplicación analógica del art. 28 LCA sobre la indemnización por clientela, al contrato de distribución no puede obedecer a simples...
07-02-2019 · Fiscal
La AN declara que se mantiene en vía contencioso-administrativa la suspensión automática de la sanción objeto de recurso, hasta que se dicte resolución expresa en...
07-02-2019 · Legal
El TS declara que para que proceda declarar responsable al notario por los daños causados a un cliente por falta de información es necesario que...
10-01-2019 · Labor
Los autónomos que cubren sus prestaciones con el Instituto Nacional de la Seguridad Social (INSS), tienen la obligación de hacerlo con una mutua de accidentes...
Todos los estudiantes en prácticas tienen, a partir de ahora, la obligación de cotizar a la Seguridad Social. El Gobierno aprobó la semana pasada el...
La retribución mensual de un empleado de hogar para 2.019 será de 900,00€ por 14 pagas, y el precio de la hora trabajada de 7,04€...
02-01-2019 · Labor
The draft Royal Decree-Law on urgent measures of the Social Order that will be approved by the Council of Ministers on Friday will not include...
27-12-2018 · Legal
Un municipio aprobó una tasa dirigida a los todos propietarios de fincas, bajo el concepto de “guardería rural”, cuyos servicios no fueran concretados en la...
17-12-2018 · Legal
– Por el contrario, los que son consecuencia de ejecuciones hipotecarias han disminuido un 16,2 por ciento en el mismo periodo. – Los concursos presentados...
La DGRN declara que es válida la cláusula estatutaria que prohíbe a los socios de una SRL constituir derechos reales de prenda sobre sus participaciones...
El TS declara que no existe comunidad de bienes en una vivienda al estar ya dividida materialmente en el momento de la compraventa. Para el...
04-12-2018 · Labor
A partir del 1 de enero, la base reguladora subirá al 58% El Boletín Oficial del Estado (BOE) publica este lunes el Real Decreto por...
04-12-2018 · Legal
El TS declara que la convivencia de uno de los cónyuges con una nueva pareja extingue el derecho de uso de la vivienda familiar tras...
04-12-2018 · Fiscal
El TEAC considera que si el destinatario del servicio de reparación es una persona física que utiliza la vivienda para su uso particular, el tipo...
El TS determina que la responsabilidad por déficit concursal de los administradores no es una consecuencia necesaria de la calificación de un concurso como culpable...
23-11-2018 · Legal
Hay determinadas percepciones recibidas por el trabajador en el marco de la relación laboral, o como consecuencia de ella, que no tienen la consideración de...
23-11-2018 · Labor
El TUE lo ve justificado al no concurrir las razones de “necesidad y urgencia” que supusieron la contratación El Tribunal de Justicia de la Unión...
El Supremo rectifica su doctrina y aplica el criterio esgrimido por el TJUE sobre sucesión de empresas prevista en el convenio colectivo. Siempre que haya...
16-11-2018 · Legal
Tal y como fue anunciado por el Gobierno, el Consejo de Ministros aprobó un Real Decreto Ley para modificar la Ley del Impuesto sobre Transmisiones...
12-11-2018 · Legal
El Consejo de Ministros de hoy ha aprobado un Real Decreto-ley que modificará dos artículos de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos...
El TSJ determina que la usucapión es un modo de adquirir el dominio y otros derechos reales, a partir del comportamiento posesorio de quien aparenta...
12-11-2018 · Fiscal
La DGT establece los diferentes supuestos de tributación de un producto que garantiza una renta vitalicia, a una o dos vidas y en caso de...
Según la naturaleza de su aportación, los socios pueden ser capitalistas o industriales, siendo los primeros los que aportan bienes o dinero, y los segundos...
12-11-2018 · Labor
El TS declara que las cantidades abonadas por el FOGASA en prestaciones de garantía salarial lo son en bruto y no en neto, incluso aunque...
09-11-2018 · Labor
El TS establece que el hecho de que se hayan otorgado derechos superiores o no previstos legalmente, no significa que no puedan dejarse sin efecto;...
06-11-2018 · Labor
La contratación indefinida marca récord histórico de la serie y aumenta un 19,6% respecto a octubre de 2017 El número de parados registrados en las...
06-11-2018 · Fiscal
Declara la DGT que el usufructo, cuando va acompañado del poder de disposición puede implicar la realización de varios negocios jurídicos sujetos a ISD y,...
05-11-2018 · Legal
El TSJ apunta que, al no ser susceptible de ser poseído por un dueño y de forma ininterrumpida, no opera esta figura jurídica La justicia...
05-11-2018 · Labor
El Pleno del Tribunal Constitucional ha emitido un Auto en el que avala que no se conceda el complemento de maternidad a las madres que...
26-10-2018 · Fiscal
Como bien es sabido, el Gobierno británico inicio en marzo de 2017 la tramitación para la salida de la Unión Europea. El proceso de salida,...
25-10-2018 · Labor
El secretario de Estado de la Seguridad Social, Octavio Granado, ha afirmado este martes que el Gobierno cree que los autónomos deben tener mejores prestaciones,...
19-10-2018 · Labor
Previamente deberá modificar la Ley General de la Seguridad Social El secretario de Estado de Seguridad Social, Octavio Granado, ha anunciado este jueves que el...
19-10-2018 · Legal
La sociedad civil es un contrato por el cual dos o más personas se obligan a poner en común dinero, bienes o industria, con ánimo...
El Tribunal Supremo modifica su jurisprudencia anterior y considera que es el prestamista el que debe pagar el impuesto sobre Actos Jurídicos Documentados en las...
11-10-2018 · Labor
El Instituto Nacional de la Seguridad Social (INSS) ha paralizado durante 15 días el pago de las prestaciones por maternidad y paternidad para que su...
03-10-2018 · Labor
– Busca equiparlas a la de los indefinidos para fomentar la contratación estable – También analiza limitar el volumen de eventuales en función del tamaño...
El Gobierno pretende recaudar unos 1.000 millones más en el impuesto de sociedades con esta medida El Ejecutivo de Pedro Sánchez estudia limitar la exención...
01-10-2018 · Legal
Se amplía en 2 años el plazo inicial de entrada en vigor de la obligación de relacionarse electrónicamente con la administración pública en relación con...
25-09-2018 · Fiscal
Las microempresas establecidas en un solo Estado miembro de la Unión Europea, que presten ocasionalmente servicios a consumidores finales de otros Estados miembros, que no...
25-09-2018 · Legal
La Generalitat de Cataluña, que fue declarada heredera universal abintestato de una mujer, deberá devolver a un sobrino de la misma los 6.473,85 euros que...
El Tribunal Supremo acaba de enmendar la plana a la administración tributaria aclarando que las empresas pueden deducirse el 100% del Impuesto sobre el Valor...
17-09-2018 · Labor
Afectaría a 440.818 cotizantes que ingresan más de 30.000 euros El sistema de cotización por ingresos reales para autónomos, como el acordado entre el Gobierno...
14-09-2018 · Labor
Los autónomos tendrán la obligación de realizar sus trámites por vía electrónica, incluida la recepción y firma de notificaciones a partir del 1 de octubre....
14-09-2018 · Legal
Se definen como horas extraordinarias aquellas que se realizan sobre la duración máxima de la jornada ordinaria. Son, pues, todas las horas que resultan de...
13-09-2018 · Fiscal
Declara el TSJ Burgos que la contratación de una persona y el arrendamiento del local exclusivamente para pagar menos impuestos, si no vulnera la normativa...
13-09-2018 · Legal
El TS declara que la omisión del traslado de copias del escrito de interposición del recurso de casación a la parte recurrida es un defecto...
13-09-2018 · Labor
El TS declara que, para proceder a la modificación sustancial de la jornada de trabajo, reduciéndola, la obligación de facilitar la información adecuada no puede...
04-09-2018 · Legal
El TS considera que la voluntad expresada en escritura pública dirigida a designar a una persona para que, en caso de una futura modificación judicial...
04-09-2018 · Labor
El desempleo de la zona euro se mantiene en el 8,2% y en España baja al 15,1% La tasa de paro de la Unión Europea...
27-08-2018 · Labor
El TSJ Navarra considera procedente el despido de una trabajadora, a la que la empresa le notificó la imposibilidad de disfrutar de las vacaciones en...
La Inspección de Trabajo y Seguridad Social ha realizado en dos días (13 y 14 de agosto) 22.000 advertencias a empresas tras detectar un presunto...
23-08-2018 · Legal
El Tribunal de Justicia de la Unión Europea (TJUE) ha dictaminado que la legislación europea “no se opone a la jurisprudencia” del Supremo que declara...
La DGRN aplica la doctrina sobre identidad de denominaciones de sociedades y, estimando el recurso, señala que es muy frecuente en castellano la existencia de...
10-08-2018 · Labor
Las ciudades de Barcelona y Madrid son las que cuentan con los salarios más altos en el sector de las tecnologías de la información (IT,...
10-08-2018 · Legal
El TJUE declara que el derecho de visitas en materia de responsabilidad parental, previsto en el Rgto (CE) nº 2201/2003, incluye el derecho de visita...
La DGRN considera inscribible la cláusula estatutaria que fija, como prestación accesoria a cargo de los socios miembros de una determinada familia, la obligación de...
09-08-2018 · Labor
El TS determina que el alto directivo podrá ser sancionado en virtud de incumplimiento de las obligaciones derivadas de esta relación especial, en los términos...
09-08-2018 · Legal
El TS afirma que la exención genérica de gastos para los locales, con apoyo en el no uso del servicio de ascensor u otros, comprende...
09-08-2018 · Fiscal
El TS, interpretando los preceptos declarados nulos por el TC del IIVTNU que regulan la cuantificación de la base imponible, declara que son nulos solo...
El JS declara procedente el despido de un trabajador que publicó comentarios inapropiados en facebook. Aunque los comentarios fueron eliminados por la red social, no...
25-07-2018 · Labor
El TS declara que el plazo para reclamar las deudas salariales en caso de responsabilidad solidaria por sucesión empresarial es el general de 1 año....
25-07-2018 · Fiscal
Señala el TEAC que la Administración tributaria queda vinculada por los criterios emitidos por la DGT en las consultas tributarias escritas, y las resoluciones del...
09-07-2018 · Legal
La nueva Ley de Presupuestos del Estado, que ha entrado en vigor el 5 de julio de 2018, incluye rebajas fiscales, subidas de las pensiones...
09-07-2018 · Labor
La subida de la base reguladora hasta el 56% de la pensión de viudedad de personas con 65 o más años que no perciban otra...
02-07-2018 · Fiscal
” Soy Ingeniero y pago Cuota de Colegio Profesional y quiero saber si esto es deducible y donde debo declararlo. “ Las cuotas a Colegios...
28-06-2018 · Fiscal
Las cantidades percibidas en concepto de propinas que recibe un empleado son rendimientos del trabajo y están sujetas al Impuesto sobre la Renta de las...
28-06-2018 · Labor
La eliminación del tope máximo de las cotizaciones sociales supondría incrementar aproximadamente un 25% los costes laborales de los trabajadores que ahora ganan más de...
Cada vez son más frecuentes en política los golpes de efecto, anuncios de modificación de normas que luego, si no se quedan en eso: anuncios,...
La DGRN considera que el acuerdo de reducción de capital con devolución de aportaciones debe afectar por igual a todos los socios (principio de paridad...
20-06-2018 · Labor
El Plan de acción sobre emprendeduría 2020 en Europa, recogido en la Comunicación de la Comisión al Parlamento Europeo, al Consejo, al Comité Económico y...
19-06-2018 · Labor
Recientes sentencias (sentencias del Juzgado de lo Social nº 6 de Valencia, de 1 de junio de 2018, y del Juzgado de lo Social nº...
19-06-2018 · Fiscal
” Trabajé como Empleado de Hogar en el 2017 y me gustaría saber si tengo que hacer la declaración de la renta porque he trabajado...
La AEDAF reclama a la Agencia Tributaria una mayor racionalidad en el calendario tributario, solicitando que no se adelante al mes de enero la campaña...
11-06-2018 · Fiscal
El TEAC declara que es posible efectuar la renuncia al régimen especial de IVA, o al método de estimación objetiva de IRPF, de forma tácita,...
11-06-2018 · Labor
Señala el TS que la regla general aplicable a los trabajadores a tiempo parcial, supone aplicarles en plenitud los derechos que por su naturaleza sean...
11-06-2018 · Legal
El Reino de España, y la República del Paraguay, denominados en adelante Partes Contratantes;El Reino de España, y la República del Paraguay, denominados en adelante...
La Ley 39/1988, de 28 de diciembre (RCL 1988, 2607y RCL 1989, 1851) , reguladora de las Haciendas Locales creó, en sus artículos 79 a...
04-06-2018 · Labor
La abogada general del Tribunal de Justicia de la Unión Europea (TUE) Juliane Kokott ha determinado este jueves que la normativa europea sobre el trabajo...
26-03-2018 · Fiscal
Balance anual de resultados de control tributario: • Los resultados de control del pasado año mejoran en 500 millones de euros (3,5%) los obtenidos en...
El juzgado les impone dos años de cárcel y multa de 890.000 euros por fraude en la Reserva de Inversiones de Canarias (RIC). Según el...
En una reciente sentencia del pasado 19 de febrero y que acaba de hacerse pública, el Tribunal Supremo ha dictaminado que los sujetos residentes fuera...
21-03-2018 · Labor
Los permisos retribuidos por matrimonio, nacimiento de un hijo o fallecimiento de un familiar empezarán a contarse a partir del primer día laborable del hecho...
14-03-2018 · Legal
El Identificador de Entidad Jurídica (LEI, por sus siglas en inglés) es un código global y único basado en el estándar ISO 17442, que se...
14-03-2018 · Fiscal
Les recordamos que se inicia la campaña del Modelo 720 de Declaración de bienes en el extranjero relativa al ejercicio 2018, cuyo plazo de presentación...
01-03-2018 · Labor
El Tribunal de Justicia de la Unión Europea () ha dictaminado este jueves que una trabajadora embarazada puede ser despedida en el marco de un...
14-02-2018 · Labor
A la hora de aplicarnos el crédito anual para la formación que se gestiona a través de la Fundación Estatal para la Formación en el...
14-02-2018 · Fiscal
Ya no será necesario que el ahorrador se encuentre en una situación excepcional (paro de larga duración, enfermedad grave o riesgo de desahucio) como se...
14-02-2018 · Legal
07-02-2018 · Labor
Dentro de la treintena de países más desarrollados del mundo, agrupados en la OCDE, solo hay siete que ponen restricciones a que, una vez cumplida...
26-01-2018 · Legal
La difusión de información sensible por parte de los trabajadores está castigada con hasta cuatro años de cárcel Listados de clientes o proveedores, cifras de...
26-01-2018 · Fiscal
La AEAT intensificará este año su lucha contra el fraude y el control del patrimonio exterior. Hacienda mira con recelo el bitcoin y las monedas...
03-01-2018 · Fiscal
La Confederación Española de Organizaciones Empresariales (CEOE) ha señalado que, tras las elecciones en Cataluña, se abre “una nueva etapa” en la que “se debe...
03-01-2018 · Labor
El Sr. Florea Gusa, nacional rumano, entró en el territorio de Irlanda en 2007. De 2008 a 2012, trabajó como escayolista autónomo y abonó en...
03-01-2018 · Legal
Además de un servicio de intermediación, es un servicio de transporte, por lo que no se beneficia del principio de libre prestación de servicios de...
05-12-2017 · Labor
La Orden 253 de 28 de noviembre de 2017 (DOGC 01/12/2017) regula la participación de las personas trabajadoras que el día de las elecciones no...
13-10-2017 · Labor
La Ley 3/2017, de Presupuestos Generales del Estado para este año, que entró en vigor el 29 de junio, omitió toda referencia al beneficio, en...
11-10-2017 · Labor
Real Decreto-ley 14/2017 por el que se aprueba la reactivación extraordinaria y por tiempo limitado del programa de recualificación profesional de las personas que agoten...
La Orden ESS/485/2013 de 26 de marzo, por la que se regulan las notificaciones y comunicaciones por medios electrónicos en el ámbito de la Seguridad...
28-09-2017 · Labor
Los autónomos pagan mensualmente una cuota a la Seguridad Social. El abono de estas cantidades, bien sea a través de tarifa plana o de forma...
05-09-2017 · Labor
Incentivos en la cotización Durante el año 2017, de conformidad con lo establecido en la Orden ESS/106/2017, de 9 de febrero, por la que se...
24-01-2017 · Fiscal
La Orden EIC/138/2017, de 22 de febrero, ha dispuesto la emisión, mediante el procedimiento de sindicación, del primer tramo de una nueva referencia de Obligaciones...
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