the art of being legal

India Activates the 4 Labour Codes: What This Means for Employment Contracts, Payroll and Workers' Rights Our employment lawyer Manan Agarwal, from www.krayman.com reports on the significant labour

Calculating your dismissal compensation: Compensation for dismissal is a right that employees are entitled to when their contract is terminated without justified cause or by a unilateral decision of

We assist clients in responding to requests from the Labour Inspectorate — whether to provide a statement or submit employment and Social Security documentation required by the Labour Inspector. We

WHETHER OR NOT IT IS REQUIRED AS A CONDITION FOR ACCESSING UNEMPLOYMENT BENEFITS.

WHAT IS THE BECKHAM LAW? The Beckham Law is the popular name for the Special Tax Regime for Workers Relocating to Spain, which is governed by the Personal Income Tax (IRPF) Act (Article 93). It is a

Special procedure for micro-enterprises: The special micro-enterprise procedure is a "unique insolvency mechanism, specially tailored" and "characterised by maximum procedural simplicity" for

Since 7 March 2022, companies with more than 50 employees on their payroll have been required to implement an equality plan and a set of supporting tools aimed at achieving genuine equality between

CAN DEBTS OWED TO THE Spanish Tax Authority AND Social Security BE DISCHARGED IN INSOLVENCY PROCEEDINGS? The new Insolvency Act 2022 expressly states that public credit — whether debts owed to Social

Requirements for an Express Insolvency Procedure Article 470 of the Consolidated Insolvency Act (TRLC) provides that a judge may order the conclusion of the insolvency proceedings in the same order

in accordance with Article 52(c) of the Workers' Statute, and in accordance with the thresholds set out in Article 51(1) of the Workers' Statute, a company may terminate an employment contract where

WHEN SHOULD I FILE FOR INSOLVENCY OR PRE-INSOLVENCY PROCEEDINGS?

JUDICIAL UNPAID DEBTS REGISTER: We are insolvency specialists. We have compiled here the most important information to help you follow the steps to wind up a company in Spain, or to help it

Buying a law firm, an advisory firm, or an accountancy practice is not simply a matter of acquiring a client portfolio. In many cases, it also means taking on the staff who work in the business.

The Pakistani consulate in Barcelona was packed with people queuing to obtain proof of their clean criminal record in their home country. In recent days, the Spanish Government has announced the

COMPANIES ARE NOW RECEIVING AUTOMATED DECISIONS ON EMPLOYEE REGISTRATIONS AND DEREGISTRATIONS FROM Social Security Over the past few weeks, a growing number of companies have been receiving

Electronic invoicing is now a reality, and its implementation will be mandatory for all companies and self-employed workers in Spain. The Crea y Crece Act (Law 18/2022) sets out the deadlines for its

unfair dismissal for drinking beer at work The High Court of Justice of Madrid (STSJ Comunidad de Madrid 594/2024) has upheld the unfair dismissal of a supermarket worker who was dismissed on 29

Form 347 in Spain is an annual informational tax return that must be filed by individuals (self-employed workers) and legal entities (companies), both public and private, that have carried out

Tax Changes Introduced by Law 7/2024 of 20 DecemberBelow we set out the most significant amendments introduced by Law 7/2024 of 20 December, which we consider relevant to our clients:

The Partido Popular (PP) has put forward a new package of housing measures, with a key proposal being the exemption from gift tax for parents or family members who transfer money to their children

Electronic invoicing between businesses and professionals in Spain is set to become mandatory in 2024 (for companies with annual turnover exceeding €8 million) and 2025 (for all remaining

Social Security CONTRIBUTION EXEMPTIONS – SIXTH ADDITIONAL PROVISION OF ROYAL DECREE-LAW 8/2020 Loss of contribution exemptions for workers covered by a Temporary Layoff Procedure (ERTE) on force

EMPLOYMENT LAW ASPECTS OF THE NEW INSOLVENCY ACT

When we issue an invoice to a client, we are required to include the applicable VAT on that invoice. If the client fails to pay, we can reclaim the VAT included in that invoice from the Spanish Tax