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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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

Loan defaults are a reality that many companies face in their day-to-day business activities. It is therefore important for taxpayers to be clear about their correct tax treatment in order to comply with their tax obligations in accordance with the regulations in force at any given time. In this publication we address the tax treatment […]

In a globalised and highly competitive world, intangible assets have become one of the most valuable elements of companies, as they not only reflect the economic figures of the business, but also represent the corporate identity, the perception of clients and the reputation of the company. The annual report prepared by Interbrand in 2023, in […]

Takeover bids in Spain represent a crucial mechanism within the legal and financial framework for the acquisition of shares of listed companies in the Spanish market. What is a takeover bid? A takeover bid is a transaction whereby all the shareholders of a listed company are offered to acquire its shares or any securities that […]

There are many cases in which a company established in Spain distributes dividends to its partner who is not a tax resident in Spain. In this type of case, both Spanish companies and non-resident partners encounter difficulties in determining the taxation of this income. This is due to the fact that not only are Spanish […]