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Blog, Labour Law
Reducción jornada laboral máxima

What obligations will companies have to comply with the reduction of working hours to 37.5 hours per week?

The reduction of the maximum working week of 40 hours per week in annual calculation, which is currently included in article 34 of the Workers’ Statute, is one of the commitments included in the government pact signed at the time between PSOE and SUMAR, which established a reduction of the maximum working week to 37.5 […]
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Blog, Real Estate Law
Balcony of resorts in Nesebar town, Bulgaria.

How has the new Housing Law affected the eviction procedure for large tenants?

Law 12/2023 of 24 May on the right to housing, which entered into force on 26 May 2023, established a series of measures to protect the constitutional right to housing, which materialised in the amendment of article 439.6 of the Civil Procedure Law, through the addition of paragraphs 6 and 7. These regulate the admission […]
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Blog, Company Law, Family Business
Arrendamiento bienes inmuebles

Exemptions for family businesses: I have a company that leases real estate, what are the consequences for wealth tax?

As we mentioned in a previous post, the value of the shares held must be declared in the Wealth Tax (IP). As a reminder, in that article we also commented on the so-called “family business exemption”, which is established in article 4-Eight-Two of Law 19/1991, of 6 June (LIP). In this new article, we analyse […]
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Blog, Data protection
Using xerox

Does your company carry out appropriate national ID card processing?

It is common for companies to ask their customers to show their ID card or passport and even to scan it or request it to be sent by email in order to carry out the identification of a natural person. However, in doing so, companies may be in breach of the data minimisation principle contained […]
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Blog, Labour Law
Baja médica por Incapacidad Temporal

Does the employee have to give notice of absence due to medical leave?

Although it is no longer compulsory for employees to provide the company with the sick leave, confirmation and discharge report, it is possible to require them to notify the company of their absence due to Temporary Incapacity. In this article, we analyse the conditions that the company may require employees to fulfil in relation to […]
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Blog, Tax
Reestructuraciones societarias

Valid economic rationale and concept of ‘tax advantage’ in corporate restructurings. TEAC Rulings 6448/2022 and 6452/202 […]

Corporate restructurings are a practice widely used by business groups for various reasons, among others, because all economic activity must be structured in an efficient, orderly manner and with properly managed resources in order to correctly analyse the profitability of each line of business, as well as to enhance such profitability, without any of them […]
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