After the summer, it is often a particularly opportune time for businesses to strengthen their internal analysis, carefully review their current situation, take a rigorous balance of progress made throughout the year, and prepare in advance to successfully address the employment challenges that arise both in the final quarter and in the following financial year. […]
Read more
In the context of business acquisitions, non-compete clauses are an essential covenant to protect the purchaser. These agreements stipulate that the seller will refrain, for a defined period and within a specified territory, from engaging in activities that compete with the transferred business. Their primary purpose is to prevent the seller, after completion of the […]
Read more
What is the capitalisation reserve deduction in Corporate Income Tax? The capitalisation reserve deduction is a tax incentive that allows Corporate Income Tax (CIT) payers to reduce their taxable base by a percentage of the increase in their equity, provided that two main conditions are met: This incentive is regulated under Article 25 of Law […]
Read more
A data breach is one of the main reasons for sanctions imposed by the Spanish Data Protection Agency (AEPD). According to the AEPD’s 2024 Annual Report (published in May 2025), the agency opened 30 sanctioning or warning proceedings related to data breaches last year, with total fines amounting to €13.18 million—37% of all sanctions imposed. […]
Read more