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Some entrepreneurs get carried away by the fiscal attractiveness of the cooperative legal form and decide to choose it as their corporate form without delving into all the conditioning factors involved. However, setting up a cooperative requires a good understanding of its fundamental principles, especially the open-door principle, which guarantees voluntary membership without discrimination of […]

In the field of employment, establishing reciprocal rights and obligations between employer and employee from the outset is essential to prevent conflicts. In this context, contract riders are particularly relevant, especially in cases of middle and senior management, where access to sensitive information and specialised training play a key role. However, although these clauses are […]

Corporate Income Tax (IS) is one of the most relevant taxes in the Spanish tax sphere, generally affecting all entities operating in the national territory. With the entry into 2025, various tax reforms will be implemented, mainly introduced by Law 7/2024 and Royal Decree-Laws 9/2024 and 10/2024, which are of great importance given the significant […]

Undoubtedly, the VAT taxation of services provided by individual Chief Executive Officers to commercial companies is one of the most controversial issues faced by companies and entrepreneurs on a daily basis, and as such, it generates significant interest. For years, the uncertainty about the correct way to issue an invoice […]