Main implications of the new European Union Direct […] Main implications of the new European Union Directive regulating the labour framework of digital platforms
Category: Blog
The recent publication of Directive (EU) 2024/2831 of the European Parliament and of the Council, dated 23 October 2024, on improving working conditions in platform work, represents a step forward in the regulation of work on digital platforms.
Designed to ensure greater transparency and protection of the rights of workers serving […]
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Economic activity and property entity in the Corpo […] Economic activity and property entity in the Corporate Income Tax Law
Economic activity for corporate income tax purposes The concept of economic activity within a company can have important consequences with regard to the personal taxation of the individual partner, mainly in the Wealth Tax or in the Temporary Solidarity Tax on Major Fortunes, as well as in Inheritance and Gift Tax, determining the little or […]
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New Supreme Court ruling: impact on compensation f […] New Supreme Court ruling: impact on compensation for wrongful dismissal
A key ruling for companies regarding compensation for unfair dismissal The Supreme Court has recently issued Ruling no. 1350/2024 of 19 December 2024, in which it addresses the possibility for judicial bodies to establish compensation for unfair dismissal higher than that provided for in Article 56.1 of the Workers’ Statute (ET). What does the law […]
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Ancillary benefits in capital companies: what are […] Ancillary benefits in capital companies: what are they and how do they work?
Ancillary obligations are regulated in Article 86 et seq. of the Capital Companies Law (LSC). They can be defined as those obligations that the partners assume, beyond making the contribution to the capital stock to the company. These types of obligations may be remunerated or free of charge. They can also be linked to the […]
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Key aspects to consider before creating a cooperat […] Key aspects to consider before creating a cooperative
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 […]
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Additional clauses to the employment contract: key […] Additional clauses to the employment contract: keys to protecting employers’ interests
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 […]
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Tax developments in corporate income tax for the 2 […] Tax developments in corporate income tax for the 2025 fiscal year
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 […]
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How are VAT taxes applied to services provided by […] How are VAT taxes applied to services provided by individual CEO advisors to commercial companies?
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 […]
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Protection of Workers from Carcinogens, Mutagens, […] Protection of Workers from Carcinogens, Mutagens, and Reproductive Toxins: Key Aspects of Royal Decree 612/2024
On 4 July 2024, Royal Decree 612/2024 came into force, amending Royal Decree 665/1997 to transpose Directive 2022/431 into Spanish law. This new regulatory framework aims primarily to enhance the safety, health, and protection of workers from exposure to carcinogenic, mutagenic, and, as a key innovation, reproductive toxic agents.
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Art Galleries and Money Laundering: Key Issues Art Galleries and Money Laundering: Key Issues
Obligated Parties in the Prevention of Money Laundering in the Art Sector
Law 10/2010 of 28 April on the Prevention of Money Laundering and Terrorist Financing establishes the status of obliged parties for individuals or legal entities trading in works of art or antiques. This status entails a legal duty […]
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