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With the well-known Supreme Court Judgment (STS) 1250/2024 of 18 November, the legal doctrine regarding how to carry out disciplinary dismissals has changed. Since then, before proceeding with a disciplinary dismissal, the employer must offer the employee an opportunity to defend themselves against the allegations made. Obligation to hold a pre-dismissal hearing in disciplinary cases […]

General depreciation methods under the Corporate Income Tax Act (LIS) As is known to most taxpayers, companies may deduct as an expense, for Corporate Income Tax purposes, the annual depreciation corresponding to their fixed assets (intangible assets, tangible assets, and investment property). This allows the effective annual depreciation of these assets to be treated as […]

Frequently, companies ask us for advice to resolve a situation that is causing them conflict: the inadequate use of the hours corresponding to the trade union credit legally recognised for people who have been validly elected as members of the legal representation of workers, either as staff delegates or as members of the works council. […]

Article 31 bis of the Criminal Code provides that a company may be exempted from criminal liability if it proves that it has effectively implemented a crime prevention system. To this end, the Supreme Court has stressed the need for the compliance programme to be effective, i.e. not merely formal or theoretical, but to have […]

Corporate governance carries with it a great deal of responsibility. A major concern is the potential conflict of interest of directors. In certain cases, a director could take advantage of his position to establish his own company, which is a direct competitor of the company he manages, thus diverting business opportunities or valuable resources to […]

In previous blog posts, we have dealt with important aspects of Real Estate Investment Trusts (REITs), such as REITs in family business planning, liquidity management in REITs or the tax advantages, possible disadvantages, stock market listing and future expectations of SOCIMIs. In this new entry, we are going to refer to the indirect taxation of […]

Selling a business is one of the most important decisions an entrepreneur can make. However, many sales transactions fail due to a lack of preparation on the part of the seller. In an increasingly demanding and competitive market, preparation is an essential factor in achieving the best possible result. If your company has grown significantly […]

Family businesses make up 85% of the business fabric in Spain and play an essential role in the economy. Their identity is built on values such as tradition, resilience and long-term commitment. However, their unique structure, where business management, wealth and personal relationships are intertwined, poses particular challenges when facing an M&A process, especially when […]

What is the Lombard Loan? The lombard loan is a type of collateralised legal transaction. Under it, the borrower offers the lender, as collateral, a security. This security may be enforceable in the event of non-compliance with the agreed repayment terms of the loan (or credit, because it can also be structured in this way). […]

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 […]