BtS News

Advisor Newsletter

The Government approves the preliminary draft law creating the Independent Administrative Authority for the Defence of Financial Customers

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...

Government eases mortgage burden on vulnerable families

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...

The line of ICO guarantees to guarantee the liquidity of the self-employed and companies is extended until December 2023

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...

In a recent ruling, the Audiencia Nacional admits the deductibility of directors and administrators remuneration, as long as it complies with commercial regulations, avoiding excessively formalistic criteria

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...

The first EU Startup Law will enter into force in January in Spain after four years of intense debate.

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...

Municipal capital gains tax: To be claimed before 25 November

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...

Régimen de devolución mensual del IVA

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...

Obligation to include relevant information on invoices and payments to suppliers in the annual report and on the corporate website

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...

Second instalment of Personal Income Tax 2021

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...

Insurance will be compulsory for electric scooters and electric bikes

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...

By 2024, multinationals will have to detail how much tax they will pay in each country

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...

E-invoices will be mandatory for all companies

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...

What’s new in the Crea y Crece Law to avoid late payments?

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...

The Royal Decree-Law on improving the conditions of domestic workers is approved

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...

Cash payments

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...

On the rights of minority shareholders in limited liability companies

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...

Technology companies are committed to employee training

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...

Reform of the Penal Code punishing theft with up to 18 months imprisonment enters into force

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...

Congress to vote on energy saving plan and two other decrees this Thursday

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...

The new protection of fundamental rights: equality and non-discrimination

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...

A court in Cantabria cancels the debts of a married couple who went bankrupt during the pandemic.

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...

Is there a difference between a legal representative, an equity partner or a working partner of a company?

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...

Is it possible to rectify the self-assessment after the filing deadline?

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...

Garnishment of wages and compensation

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...

The new contribution system

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...

The Treasury will audit the new contribution system for self-employed workers

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...

Your company distributed an interim dividend at the end of last year, how does this affect the capitalisation reserve for tax purposes?

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...

Extension of measures to address social and economic vulnerability resulting from the war in Ukraine

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...

New extensions and anti-crisis measures approved by the government

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...

What if I cannot repay my ICO loans?

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...

Corporate debt ratio

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...

Companies jump into the metaverse: what legal issues do they need to consider?

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...

Voluntary regularization of debts linked to crime

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...

Leasing activity of different properties

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...

What bankruptcy tools does the family business have to overcome the COVID-19 crisis?

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...

The economy in the post-COVID-19 era: the legal vision of accelerated digital transformation

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...

CESSATION OF SELF-EMPLOYED ACTIVITY (UNEMPLOYMENT)

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...

The Equality Plan for companies with more than 50 workers is mandatory from tomorrow

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...

The application deadlines for European Funds for companies with +10 employees are open

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...

Road transport: control of driving and rest times

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...

The much-discussed labor reform

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...

Recognized employment relationship between 150 delivery men and a home delivery company

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...

Can I extend the term of my mortgage if I have problems paying it?

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...

Extension of the ERTE COVID until March 31

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...

The Supreme Court calls for a clearer administrative classification for Personal Mobility Vehicles

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...

2022, a promising year for M&A despite the uncertainty

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...

Escrivá’s plan for the self-employed raises the maximum annual fee in nine years from 4,200 to 15,200 euros

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....

If you have a car that is over 15 years old, you have a problem

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...

The generation of losses may result in the nullity of the IAE receipt

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...

The suspension of the dissolution regime for losses and the duty of the debtor to request the declaration of insolvency proceedings is prolonged

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...

Consumer Price Index (CPI).

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...

The forced reduction of the period and object of the IAE during the pandemic, more than justifies the return of what was paid by a hotel company in 2020

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...

Dismissal: when does the expiration period begin if the worker does not collect the burofax but does present a conciliation ballot?

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...

Reference value of the property

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...

Tax on the increase in the value of urban land

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,...

European justice considers it illegal for Spain to force the declaration of assets abroad

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...

Two Five Gloves reaches 74,000 euros in 2020 and aims to double sales in 2021

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....

Today the new amounts of sanctions for labor infractions come into force

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...

VAT and services provided by a social network to its users

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...

Can temporary incapacity be assimilated to disability for the purpose of declaring the dismissal null and void?

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...

Law of Successions and Donations Catalonia

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...

Legacy in favor of widow: doctrine on the matter

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...

Requirements for the extinction of compensatory pension

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...

Reform of the public pension system

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...

Law for the Reform of the Labor Market. What’s new?

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....

Labor news of the General State Budget Law for 2022

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...

The keys to the new Food Chain Law

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...

Formal tax duties from early 2022

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...

The Council of Ministers extends the period for requesting ICO guarantees and modifies the Code of Good Practices

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...

Validity of the clause limiting liability in the work contract

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...

The Supreme Court decides on the erroneous registration of income and expenses

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...

VAT: non-subjection of transmissions of branches of activity

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...

Dismissal for economic reasons: How is the decrease in income credited?

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...

Domestic trousseau: new evaluation criterion for ISD purposes

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 establishes the net margin as the criterion to be followed for the calculation of compensation for clients in the distribution contract

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...

Companies will need to prepare for their new wage registration obligation

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...

Exemption for reinvestment in habitual residence: deadlines as a result of the coronavirus

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...

Crime of fraud of Social Security benefits

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...

General State Budgets for the year 2022

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...

Brussels proposes 15% minimum rate for large companies and limiting shell companies in the EU

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...

The Startups Act provides for free incorporation procedures for emerging companies

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...

The Council of Ministers extends the deadline for applying for ICO guarantees and amends the Code of Good Practice

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...

Publication of the extension of the ERTE until February 28, 2022.

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...

The depreciation of leased properties acquired by inheritance or donation is calculated on the value declared in the Inheritance Tax.

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...

A battery of legal developments for the digital economy in the final stretch of the year

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...

Tax measures to promote energy efficiency in housing are approved.

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...

Open the procedure to request the aids to the business solvency

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...

Mexico presents the 2022 Financial Package

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...

The Bank of Spain enables the registration of service providers for the exchange of virtual currency for fiat currency and the custody of electronic purses.

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 Government approves the municipal capital gains tax reform

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...

Amendments to consumer and user regulations (Royal Decree-Law 24/2021)

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...

Mexico presents the Economic Package for 2022 with important fiscal news

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...

Migration from Enabled Electronic Address to unique Enabled Electronic Address

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...

Hybrid workweek featured as part of return to work in the new normal

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...

A female worker can change her workplace to reconcile her family life

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...

The CEOE reiterates, after being summoned by Labor, that it is not the time to raise the SMI

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...

The revised text of the Bankruptcy Law does not repeal the bankruptcy measures approved on the occasion of the COVID-19 crisis

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...

Do you know the advantages of the pre-contest? Very important for “the day after”

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...

Calculation of the deadline for filing the contentious appeal when the administrative resolution is notified in August

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...

New regulations on employment pension funds

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...

Stock Options and downgrade application for irregular performance

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...

The Government prepares new and greater incentives to voluntarily delay retirement

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....

Catalonia passes a law to limit rental prices that comes from a tightrope

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...

Legacy revocation: validity and effectiveness

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...

Social Security recovers: yes there is a flat rate for corporate self-employed

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...

Fractional payment on account of personal income tax and quarterly payment of VAT account in 2020: State of alarm

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...

MSCT: the change in pay is not enough to terminate the contract

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 new extension of the ERTE

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 Prosecutor’s Office publishes an instruction to urgently expel squatters

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...

The «Return to ERTE»

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...

Summary of Royal Decree-Law 28/2020, of September 22, on Distance Work

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...

The Supreme Court prevents the Treasury from registering homes or companies “to see what is found”

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...

A new sentence declares void a dismissal caused by the Covid crisis

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...

A judge suspends the payment of the rent on a precautionary basis until the leisure venue is allowed to reopen

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...

RETA quota rates update for 2020

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 pension reform seeks to delay the real retirement age by two years to 2050

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...

Spain maintains the highest Inheritance Tax with rates reaching up to 81.6%

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...

The Report of the Draft Law for the promotion of the ecosystem of emerging companies is approved – STARTUPS LAW

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...

Investments in venture capital companies and their impact on the family business regime

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...

Telework: The importance of a good agreement

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...

Second wave of rules to boost corporate creditworthiness

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...

New allowance for unemployed people who have exhausted their benefit and for technical and auxiliary staff in the culture sector

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 sentences a company to reimburse workers for meal tickets that were suppressed during confinement.

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...

Year-end measures against the effects of Covid-19

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...

Information note on the General State Budget for 2021

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...

European recovery funding train arrives

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...

Labor Measures 2021

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...

Directive (EU) 2018/822 Information Exchange DAC6

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...

Recommendations on the impact of COVID-19 on related party transactions

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...

Order HAC/5/2021, of 13 January, extending the deadline for direct debit corresponding to the submission of certain tax returns and self-assessments.

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...

Investors and business angels. What are the benefits of having them?

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...

Global taxation/tax avoidance

“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...

Green light for the Draft Organic Law to implement the European Regulation creating a European Public Prosecutor’s Office

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...

The government extends for three more months the measures to alleviate the effects of the pandemic on housing rental contracts and evictions.

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...

How to view your employment history on the new Social Security website

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...

The Supreme Court upholds a one-year prison sentence for an employer who repeatedly accessed an employee’s private email address.

The Plenary Session of the Second Chamber of the Spanish Supreme Court unanimously passed a judgement – with its president, Manuel Marchena, presiding – confirming...

Hiring incentives in force in 2021

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...

The requirements and amounts of direct aid for the self-employed and SMEs are specified.

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...

Contribuyentes no obligados a declarar IRPF 2020. Cuadro resumen

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...

The new double taxation treaty with China adapts the bilateral tax framework to the current economic environment.

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...

DGT criteria on personal income tax in situations caused by COVID-19

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...

Concerns continue over alleged ban on dismissals for Covid-19 reasons

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...

More flexible tax debt deferrals for SMEs and the self-employed

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...

Until December 31 and as part of the Royal Decree-Law on extraordinary measures to support business solvency

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...

Nuevas ayudas directas, recapitalizaciones y reestructuración de deudas para pymes y autónomos

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...

Brussels authorises new framework for direct aid to Spain

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...

Annual Tax and Customs Control Plan 2021

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...

Tax Fraud Bill

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...

Consequences of the startup prior to the entry of an investor

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...

Royal Decree-Law 2/20212

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...

Restoration of a company’s net worth

Cause of dissolution. This situation occurs when the net worth of a company – the difference between assets and liabilities – is less than half...

Incorporation of new digital media in the development of tax procedures

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...

Sick leave and vacations: is it possible to travel?

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...

Social security contributions and claims against the insolvency estate in bankruptcy proceedings

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...

Liability for debts of the corporate director

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...

Teleworking: main issues

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...

Disinheritance of Legitimaries: Criteria

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...

Withdrawal of a cooperative member with return of capital: Taxation

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...

Validity of the acceptance communicated after the date indicated in the letter

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...

COVID-19 : From 1 to 14 June

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...

Fifth extension of the state of emergency approved

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...

Companies using Force Majeure Errors, and distributing dividends, could cause them to lose the fee exemption.

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...

Deduction of investment goods

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...

Non-attendance of one of the shareholders at a general meeting

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...

Suspension of a health worker’s stay with his son due to his exposure to the coronavirus

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...

Prospects and tax developments in Chile

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...

Exceptional unemployment benefit for the end of a temporary contract: Procedure

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...

Exemption of transfer of bare ownership of primary residence with reservation of the usufruct and renting

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...

Self-employed workers with a recognized termination benefit will also receive it in May, even if they reopen their businesses.

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...

Criteria for judicial notifications during the state of alarm

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,...

Adaptation of the provision of the public service of justice to the extension of the state of alarm.

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...

Modifications to the regulation of coronavirus ERTE

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...

Business premises: moratorium on payment of rent due to coronavirus

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...

Deferral of rents for leases for uses other than housing

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...

Deadline extended for filing and payment of tax returns for SMEs and self-employed workers

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...

Total spin-off of an entity with real estate

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...

Modification of amounts related to deferrals in the payment of social security debts

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...

Coronavirus rental support measures

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...

Start of the 2019 Income Tax and Wealth Tax Campaign

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,...

What options does the company have to contain the mobility of its workers between March 30 and April 9?

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...

Deferral of dues for companies and the self-employed

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...

Royal Decree Law 11/2020 on measures to address the economic and social impact of the COVID-10.

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....

Interpretative criteria of the recoverable permit and responsible statement

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...

Clarifications on force majeure ERTEs

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...

ERTE / Penalty system and reimbursement of undue benefits

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...

Workers in non-essential services must be granted a compulsory paid leave of absence that can be recuperated.

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...

Force majeure and the causes of contract suspension derived from COVID-19 shall not be understood as justification for dismissal.

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,...

Mortgage Lending: Extraordinary Measures for the Coronavirus

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...

Can the accrual system of extraordinary payments be changed?

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...

Contractual consequences derived from the declaration of the State of Alarm and the Leasing Contracts for use other than housing

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...

Measures of distance between male and female workers and with the users with whom they interact in the workplace.

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...

4. The economic measures are subject to the commitment of the company to maintain employment for a period of 6 months from the date of resumption of activity.

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...

Extraordinary measures for legal persons under private law

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...

Help line for the self-employed economically affected by the coronavirus

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...

Consideration of AT isolation or contagion by coronavirus

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...

Exemption from paying contributions to companies that make ERTEs and do not fire

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...

COVID-19: The Spanish Government announces a royal decree-law of economic and social protection measures

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...

The Government approves measures to respond to the impact of COVID-19, while employers and unions agree on their proposals

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...

El Gobierno declara el estado de alarma por el COVID-19 y anuncia la próxima aprobación de medidas laborales

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...

COVID-19: The Royal Decree that declares the state of alarm is published

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...

COVID-19: The tax debts of SMEs and the self-employed may be deferred up to 30,000 euros

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...

COVID-19: The Tax Agency announces that it will extend the terms of tax procedures

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...

Quarantines and coronavirus infections are assimilated to work accidents

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....

The directive matriu-filial is subject to any tax, direct or indirect, to the societat matriu pels beneficis distribuïts per la seva filial.

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...

Social Security improves the protection of all isolated and / or infected by coronavirus workers

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%...

News in the calculation of the term to challenge dismissal when the company notifies burofax to the worker

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...

SMEs are already required to have an equality plan

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...

Responsibility of the administrator for debts: legal presumption of subsequent debts

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...

The five-day notice to change the working day for workers is non-negotiable

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...

Validity of time discount for coffee or smoking

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 snack break as an effective working time

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...

The objective dismissal is repealed for lack of work assistance

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...

The unsecured suspension upon receipt of a settlement from the Treasury, a step forward but not definitive

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...

‘Incoterms’ 2020: in January the new terms for the international sale of goods come into force

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...

How does Brexit affect companies?

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...

Dissemination of the photo of the detainee published on the social network: Illegitimate interference with the right to self image

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...

The National Court endorses discounting coffee and cigarettes of the day

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...

The company responds to the Treasury for the diets of its workers in the IRPF

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...

Special regimes applicable to non-EU residents

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...

New urgent measures in tax, cadastral and social security matters by 2020

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...

There is fraud in the subcontract if the company maintains “most of the work management”

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...

The Tax Agency looks at large assets and online sales in its action plan

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...

Traffic accident simulation to collect insurance: Scam

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...

What happens if the company forgets to register a worker in Social Security?

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...

PSOE and Podemos will partially repeal the labor reform and raise taxes on higher incomes

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...

Flat rate estimation of travel allowances

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...

Europe plans to expand cases in which SMEs may be exempted from VAT

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....

Early payment of long-term unemployment pension plan

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...

The TSJ of Madrid dictates that a Glovo dealer is a company worker

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...

Justice eases the taxpayer’s obligation to resort digitally

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...

De facto couples are not entitled to paid leave for marriage

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...

The new tax agreement with the US encourages the repatriation of dividends

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...

New Audit Regulation: Internal organization of offices and new challenges

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...

Custody expenses in childcare centers or authorized child education centers

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...

Plan the 2019 IRPF statement before the end of the year

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...

How to save on the Corporation Tax of 2019

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....

Travel expenses consisting of fixed monthly amounts are not allowed as an exempt diet

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...

The National Court recognizes the right of contact center workers to stop five minutes for every hour in front of the screen

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...

Fired a worker in Lleida for justified intermittent leave after the Constitutional ruling

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...

Can the businessman forbid enjoying vacations on certain dates?

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...

Change of premises to housing because there is no express prohibition in statutes

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...

Formalities to grant teleworking

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...

Relationship of riders with the distribution platform: TRADE

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...

VAT: Application of reduced rate to photography

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...

What penalty lower than the dismissal can be imposed if there is no applicable collective agreement?

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...

Transfer of property on which no act related to economic activity has been performed

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...

Dismissal of a member of the company committee

The TSJ Las Palmas declares that if it is proven that the dismissal has occurred as a reprisal to the union activity of his /...

Restructuring of mortgage loans

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...

Amount of the retirement prize for part-time workers

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...

Earnings company: Qualification of assets

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...

The society of livestock: General principles, administration and management

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...

Free services between society and its unique partner

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...

Billing obligations for subletting of tourist properties

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...

Penalty procedure: disappearance of justified interruptions

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....

Worker dismissal 8 days after 9 months from the birth of the daughter: Nullity

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...

General meeting call by email

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...

Personal Income Tax: Deduction for job creation of persons with disabilities

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...

Forced expropriation: prior considerations

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...

Temporary application of the member’s separation right

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...

Indefinite transformation of work contract linked to a contract

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...

Companies cannot deduct VAT from certain customer service even if they show a business relationship

– Tickets for football or golf lessons for clients or employees are not expenses directly related to the business, and therefore, companies cannot deduct the...

Workers compensation for work overload

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...

Responsibility of administrators for social debts in obligations of successive tract

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...

Duty of information in case of “swap”

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...

Notifications outside the address indicated by the taxpayer

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...

Nullity of the calculation of retirement pension for part-time workers

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...

Waiver of disability pensions received abroad

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...

Return for maternity or paternity with a final refusal

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...

Devolución por maternidad o paternidad con sentencia firme denegatoria

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...

Blockade of the general meeting and judicial dissolution of the company

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...

Classification of credit for tax withholdings communicated late

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...

Transparent working conditions for false self-employed workers in the European Union

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 Judgment that opens the door to the real exoneration of all debts in self-employed

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...

Income from work in kind: RETA fees

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...

Computation of paid leave due to the death of a relative

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...

Extinction of horizontal property by building ruin

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 Courts of abusive clauses issued 126.2% more sentences in the first quarter of 2019 than in 2018

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...

Exemption from unfulfilled liabilities per individual: Requirements

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...

Can consumer legislation apply to a loan to set up a business?

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...

FOGASA’s liability in case of insolvency

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...

Tax on non-productive assets of legal persons

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...

Food pension in cases of shared custody

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...

Can you apply bonuses on the IBI in social rental housing?

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...

IP: Effects of acceptance or repudiation of an inheritance

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...

Original debt and sale of the leased asset of mortgage guarantee

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...

Compensation for breach of commitments agreed in collective dismissal

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...

Substitution of monetary remuneration for language training ticket: retribution in kind

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...

Calculation of seniority and interruptions greater than 20 days between contracts

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...

The Arbitral System of Consumption

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...

Unemployment benefit and termination of work in another company during voluntary leave

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...

Inheritance in favor of a non-profit foreign entity

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...

Instructions necessary for the participation of the workers in the elections to the European Parliament, in the local elections and the General Council of Aran of the day 26/05/2019

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...

Recklessness of the team leader and benefit surcharge: Not applicable

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...

Contest of creditors and refund of anticipated amounts

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...

Retirement award in municipal agreement: Alteration of the remuneration system

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...

How do you pay the compensation received by a lawyer that ceases as a business partner?

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...

Rent for work performed prior to moving to Spain

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...

ITP: Criterion for acquisition of control of an entity with real estate

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...

Payment limits by FOGASA

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...

VAT at trade fairs and exhibitions

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...

Withholding on account of the IS in the granting of guarantees

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...

Disciplinary dismissal: Causes

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...

Instructions necessary for the participation of the workers in the elections for the Congress of Deputies and the Senate on 04/28/2019

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...

Obligatory registration of workers’ day

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...

Notification of notice meeting

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,...

Freedom of amortization in the IS: Application

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...

Establishment of business canteens: Regulation repealed

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...

Right of information of the partner and abuse of right

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...

Pledge of shares

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...

Tax residence and sporadic absences

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...

Doctrine on the deposit of annual accounts

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...

Especial huelga general del día 8 de marzo de 2019

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...

Access to fiscal data collected in code of conduct: Worker’s consent is required

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...

President: Legitimation to act for the benefit of the community

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...

King Felipe VI accepts the honorary presidency of the Congress Compliance and Good Tax Practices

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...

The Government plans to approve a decree with measures for Social Security next week, according to CC.OO.

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...

What can be included in the global wage agreements?

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...

IRPF: Reparation in later exercise to which compensation for construction defects is collected

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...

Property Registrar Is it a guarantee to have knowledge in complex financial products?

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...

Exemption to avoid double taxation of capital gains: Requirements

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...

The crime of punishable insolvency

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...

Determination of assets to continue competitive activity

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...

PIMEC informs about the strike on February 21

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...

Crime of fraud to Social Security and avoidance of payment of fees

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...

Deductible expense for geographical mobility: Application criteria

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...

El Gobierno quiere implantar la ‘mochila austriaca’ desde 2020

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...

ISD: Renuncia de herencia a favor de descendientes

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...

Contrato de distribución e indemnización por clientela

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...

Suspensión automática de sanción en vía contencioso-administrativa

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...

Responsabilidad de Notario: Requisitos

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...

Trabajadores Autónomos: Obligatoriedad de la cobertura de contingencias con una Mutua

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 deberán cotizar a la Seguridad Social

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...

Sistema Especial de Empleadas de Hogar

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€...

The labor counter-reform is postponed pending the conclusion of an agreement with the CEOE

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...

¿Puede un ayuntamiento poner un impuesto por vigilar las fincas de sus vecinos?

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...

Los lanzamientos del impago de alquiler aumentan un 7,9% en el tercer trimestre de 2018

– Por el contrario, los que son consecuencia de ejecuciones hipotecarias han disminuido un 16,2 por ciento en el mismo periodo. – Los concursos presentados...

Prohibición estatutaria de constituir prenda sobre participaciones sociales: Validez

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...

División de vivienda: Adecuación de realidad jurídica y realidad extrarregistral

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...

Publicada la norma que eleva la base reguladora de la pensión de viudedad de clases pasivas al 54%

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...

Extinción de uso de vivienda familiar por convivencia con nueva pareja

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...

IVA: Tipos a aplicar en siniestro de hogar cubierto por póliza de seguros

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...

Concurso culpable: Límites a la responsabilidad de los administradores sociales

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...

Retribuciones extrasalariales: Compensaciones de gastos

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...

La justicia europea avala despedir a profesores interinos al acabar el curso

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...

Sucesión de empresas: impera el régimen legal de subrogación sobre lo fijado en convenio

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...

Se publica el Real Decreto-Ley 17/2018, de 8 de noviembre, por el que se modifica el Texto refundido de la Ley del ITPAJD

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...

Aprobado el Real Decreto-ley que modificará dos artículos de la ley para que la banca pague el IAJD

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...

Usucapión de dinero: No es posible

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...

Seguro sobre dos vidas: tributación

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...

El Contrato de sociedad civil: socios, administración y disolución

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...

Concurso: Deuda salarial y FOGASA

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...

Responsabilidad por silencio positivo del FOGASA

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;...

El paro sube en 52.194 personas en octubre, menos que en 2017, por los servicios y la agricultura

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...

Liquidación de herencia por cónyuge y hermanos

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,...

El dinero no puede ser usucapido: la Generalitat devolverá una herencia

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...

El TC avala que no se conceda el complemento de maternidad en jubilaciones anticipadas voluntarias

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...

La problemática del IVA en Reino Unido y el Brexit

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,...

Trabajo asegura que los autónomos deben cotizar más para tener mejores prestaciones

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,...

Trabajo sigue la estela de Hacienda y publicará listas de morosos con la Seguridad Social

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...

El contrato de sociedad civil: Generalidades

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 TS considera que es el banco el que debe pagar el impuesto sobre AJD

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...

La Seguridad Social paraliza 15 días el pago de las prestaciones de maternidad para no retener el IRPF

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...

El Gobierno estudia encarecer el despido de los trabajadores temporales

– Busca equiparlas a la de los indefinidos para fomentar la contratación estable – También analiza limitar el volumen de eventuales en función del tamaño...

Sánchez planea que las empresas paguen más impuestos por los beneficios de sus filiales extranjeras

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...

Se retrasa hasta 2020 la obligación de relacionarse electrónicamente con la Administración

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...

La microempresas declararán el IVA en su país de establecimiento

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...

El derecho a reclamar dinero de una herencia no prescribe

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...

Las empresas pueden deducirse el 100% del IVA de la compra de vehículos para sus comerciales

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...

El nuevo Sistema de Cotización subiría la base mínima al 14% de autónomos

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...

Inclusión de los Trabajadores Autónomos en el sistema RED

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....

Las horas extraordinarias: Límites y control

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...

IS: Actividad de arrendamiento de inmuebles

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...

Inadmisión de recurso de casación por no trasladar copia a la recurrida

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...

Modificación sustancial de la jornada de trabajo: Requisitos

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...

Límites a la autotutela

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...

El paro de la UE cae en julio al 6,8%, su nivel más bajo en una década

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...

Despido disciplinario por irse de vacaciones sin pactarlo con la empresa

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 realiza en dos días 22.000 advertencias a empresas por presunto fraude en la contratación

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...

La justicia europea respalda al TS en el rechazo a los intereses de demora abusivos

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...

Doctrina sobre identidad de denominaciones de sociedades

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...

Barcelona y Madrid, las ciudades con los salarios más altos en el sector IT de España

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,...

Derecho de los abuelos a visitar a sus nietos

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...

Cumplimiento protocolo familiar en prestaciones accesorias

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...

Prescripción de faltas del personal de alta dirección

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...

Exención del gasto por falta de uso del ascensor: Requisitos

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...

Interpretación de los preceptos del IIVTNU declarados inconstitucionales

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...

¿Es causa de despido disciplinario publicar comentarios en redes sociales?

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...

Plazo de prescripción en responsabilidad por sucesión de empresa

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....

¿A quiénes vinculan las resoluciones del TEAC en unificación de criterio?

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...

Principales novedades de la Ley de Presupuestos Generales del Estado para 2018

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...

La base reguladora de la pensión de viudedad subirá al 56% a partir del 1 de agosto

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...

¿Es deducible la cuota del colegio profesional?

” Soy Ingeniero y pago Cuota de Colegio Profesional y quiero saber si esto es deducible y donde debo declararlo. “ Las cuotas a Colegios...

Las propinas tributan a Hacienda

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...

El coste de destopar la cotización: 470 euros al año para los sueldos de 55.000

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...

Inconvenientes del aumento del descanso por paternidad

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,...

Requisitos de la reducción de capital mediante devolución de aportaciones

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...

Aprueba las bases que deben regir la convocatoria de concesión de subvenciones para la capitalización de las cooperativas y de las sociedades laborales de la Línea Capitalcoop

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...

Falsos autónomos

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...

Soy empleado de hogar ¿tengo que hacer la declaración de la renta?

” 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 rechaza el adelanto de la presentación del modelo 347

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...

Revocación de renuncia a regímenes especiales de IVA e IRPF

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,...

Plus de transporte en contrato a tiempo parcial

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...

Acuerdo entre el Reino de España y la República del Paraguay sobre transporte aéreo, hecho ad referendum en Madrid el 9 de junio de 2015

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...

Modifica el plazo de ingreso en periodo voluntario de los recibos del Impuesto sobre Actividades Económicas del ejercicio 2018 relativos a las cuotas nacionales y provinciales y establece el lugar de pago de dichas cuotas

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...

Abogado general del TUE dice que norma europea se opone al cese de profesores interinos al finalizar el curso

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...

La Agencia Tributaria obtiene 14.792 millones de euros en 2017 como resultado de la lucha contra el fraude

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...

Condenados la administradora de una empresa de Las Palmas y su asesor por fraude a Hacienda

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...

Españoles, europeos y extracomunitarios deben estar equiparados en el Impuesto sobre Sucesiones, según el Tribunal Supremo

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...

Los permisos de matrimonio, nacimiento y fallecimiento no computarán en días no laborables. Permisos Retribuidos.

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...

¿Qué es el CÓDIGO LEI?

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...

Presentación del Modelo 720 de Declaración de bienes en el extranjero correspondiente al ejercicio 2018

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...

El TUE dicta que una trabajadora embarazada puede ser despedida en un despido colectivo

El Tribunal de Justicia de la Unión Europea () ha dictaminado este jueves que una trabajadora embarazada puede ser despedida en el marco de un...

Formación programada por las empresas a cargo de FUNDAE (antes Fundación Tripartita): Acumulación del crédito si la compañía tiene menos de 50 trabajadores

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...

Más liquidez y menos comisiones para los planes y fondos de pensiones

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...

Más liquidez y menos comisiones para los planes y fondos de pensiones

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...

La OCDE aconseja a España que permita cobrar toda la pensión y seguir trabajando

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...

Desvelar datos de su empresa le puede salir muy caro

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...

Hacienda reforzará el control sobre el bitcoin y las nuevas criptodivisas

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...

CEOE aboga por una nueva etapa que “integre a todos” y ve prioritario reactivar la economía catalana

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...

Un ciudadano de la Unión que, al cabo de más de un año, ha dejado de trabajar como autónomo en otro Estado miembro debido a la falta de trabajo por causas ajenas a su voluntad conserva la condición de trabajador por cuenta propia y, en consecuencia, el derecho de residencia en ese Estado miembro

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...

El TUE dictamina que se le exija una licencia a Uber para operar en la UE, en línea de lo que defiende UGT

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...

Instrucciones necesarias para la participación de las personas trabajadoras en las elecciones al Parlamento de Catalunya del día 21/12/2017

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...

Reducción de cotizaciones de Empleados de Hogar desde el 1 de septiembre

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...

El Consejo de Ministros ha aprobado este viernes la prórroga del Plan Prepara

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...

Comunicaciones telemáticas de la tesorería general de la Seguridad Social

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...

Coberturas autónomos

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...

Seguridad Social de los empleados de hogar

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...

Entra en vigor el nuevo tipo mínimo de pago fraccionado del Impuesto

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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