Is it compulsory to have an LGBTI Equality Plan in the company? From 2 March 2024 it will be compulsory for all companies with more than 50 employees. We already predicted in the negotiations of equality plans between women and men in the business sphere that we would soon find ourselves having to negotiate plans […]
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Are all severance payments exempt? Firstly, we must refer to the Personal Income Tax Law, which establishes in article 7. e) that they are exempt: «Compensation for dismissal or termination of employment, in the amount compulsorily established in the Workers’ Statute, in its implementing regulations or, where applicable, in the regulations governing the enforcement of […]
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From 11 July 2021, the obligation to provide information to the Tax Administration on the holding and transactions carried out with virtual currencies (acquisition, transmission, exchange, transfer, collections and payments), as well as the holding of those located abroad, will be established. This obligation was introduced by Law 11/2021 of 9 July on measures to […]
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Parties subject to the regulations on the prevention of money laundering and terrorist financing by sector or group of activity. The basic regulations governing the prevention of money laundering and terrorist financing in Spain consist of two fundamental pillars: Law 10/2010, of 28 April, on the prevention of money laundering and terrorist financing, and Royal […]
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One of the common grounds for disputes within the family businesses, especially when it comes to the second or third generation, is the distinction between partners who participate in the management or activity of the company, and partners who do not. It is normal that, either because of capacity or quantity, not everyone can obtain […]
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What types of contracts exist for hotel operations? In this post we will focus on the characteristics of the two most common hotel management models: the lease or rental contract and the hotel management contract. In fact, according to a recent publication by Hosteltur, three out of four hotel establishment operations are regulated by one […]
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