Have you heard of Royal Decree 933/2021? If your business entails accommodation or car rental, this article is especially for you. On the 2nd of December 2024 this new legislation…
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Form 232 is a crucial informative return for entities carrying out related-party transactions and those involving jurisdictions classified as tax havens. Related-party…
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IS ABSENTEEISM FAIR OR UNFAIR DISMISSAL? The Ruling of the High Court of Justice of Aragon 437/2024, of 3 June 2024 finds, surprisingly, that the disciplinary dismissal of a…
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The solidarity surcharge represents a new chapter in Spain's Social Security contribution system, designed to promote greater contributory fairness and strengthen the long-term…
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EU Environmental, Social and Governance (ESG) Regulations European Union regulations on Environmental, Social and Governance (ESG) matters aim to promote responsible and…
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In recent years, the concept of corporate social responsibility has evolved. Nowadays, many companies are concerned not only with making a profit, but also with having a positive…
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probationary period "AS PER COLLECTIVE AGREEMENT" IN THE EMPLOYMENT CONTRACT According to the ruling of 24 September 2024 issued by the Supreme Court (Social Chamber), the…
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One of the most common ways to help children to acquire a home, but also for other purposes such as financing business or vehicle purchases is through a donation of money or a…
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Filing annual accounts is a fundamental step for any company, as it provides a clear picture of its financial position and ensures compliance with legal requirements. In this…
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The Form 303 is a key document for the quarterly VAT return in Spain. It is used by both self-employed workers and companies to correctly declare and settle Value Added Tax (VAT).…
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unfair dismissal is a central concept in Spanish employment law, with significant implications for both employees and employers. Below, we offer a comprehensive guide to unfair…
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Introduction: the importance of European law The Court of Justice of the EU (Court of Justice of the EU (CJEU)) has once again handed down an important ruling on the free movement…
Read moreThe 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…
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The Labour Minister's statements acknowledging a legislative error (the removal of a ground for nullity from Articles 53 and 54 of the Workers' Statute), along with her warning to…
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What is a factoring agreement? Factoring is a financial arrangement whereby a company assigns the invoices generated by its sales to a bank, which then takes responsibility for…
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"On Wednesday I was a bit nervous getting out of the hotel lift: I've only been with Aliant for a short time, I have little experience of international events and although I've…
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Form 360 is made available by the Tax Authorities (Hacienda) as a voluntary tax filing option. This document is designed for professionals and entrepreneurs within the European…
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Artificial intelligence (AI) is on everyone's minds. Just this week, Donald Trump ruffled feathers by re-posting pictures which appeared to falsely imply that he had Taylor…
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We analyse the ruling of the Supreme Court, Fourth Chamber (Social Division), 974/2024 of 3 July 2024, Appeal No. 174/2022, which sets out the requirements for changing the…
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The Spanish Ministry of Labour's proposal to reduce the maximum working hours, put forward by Yolanda Díaz, has raised many questions.
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Understanding allowances on your payslip allowances on a payslip arise either by agreement between the company and the employee, through a company-level agreement, or because they…
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Debtors Lists (Ficheros de Morosos) arguably play an important role in reducing unpaid debts by providing motivation for debtors to pay and by providing a means for companies to…
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Equality legislation requires companies to involve employee representatives in implementing sexual harassment protocols, with the aim of protecting victims.
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We analyse the recent ruling of the Court of Justice of the European Union and how it improves the position of employees when their employment contracts are terminated due to the…
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Employers will be required to adapt an employee's role or offer a new one when requested Following the ruling of the Court of Justice of the European Union discussed below, the…
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Failure to provide the employee with the social security contributions certificate for the last 180 days (or to submit it to the Public Employment Service (SEPE)) may constitute a…
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Long COVID is a condition characterised by the persistence of symptoms consistent with COVID infection for more than 12 weeks after the acute infection. With a significant number…
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We explain in detail the trade union rights of employee representatives (RRTT). Article written by our employment lawyer Josep Conesa. …
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