The Shareholders General Meeting is the sovereign body of trading companies, and its powers include such important competences as the approval of the company’s annual accounts and the appointment and removal of its directors. Regulation of the entitlement to attend a Shareholders General Meeting by the Corporate Enterprises Act The Corporate Enterprises Act regulates the right of […]
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What should I do in the event of the death of a member of the board of directors of my company? The loss of a company administrator due to death is an event that occurs frequently and for which foresight is essential to avoid the paralysis of the company’s activities. When the sole director or […]
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As a general rule, anyone who is going to carry out transactions with tax implications must have a NIF (TIN/Tax Identification Number), except for certain exceptions provided for in Royal Decree 1065/2007. This can be obtained either at the request of the interested party, by filing the corresponding census declaration of registration in the Census […]
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Is it compulsory to have an LGBTI Equality Plan in the company? From 2 March 2024 it will be compulsory for all companies with more than 50 employees. We already predicted in the negotiations of equality plans between women and men in the business sphere that we would soon find ourselves having to negotiate plans […]
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Are all severance payments exempt? Firstly, we must refer to the Personal Income Tax Law, which establishes in article 7. e) that they are exempt: «Compensation for dismissal or termination of employment, in the amount compulsorily established in the Workers’ Statute, in its implementing regulations or, where applicable, in the regulations governing the enforcement of […]
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From 11 July 2021, the obligation to provide information to the Tax Administration on the holding and transactions carried out with virtual currencies (acquisition, transmission, exchange, transfer, collections and payments), as well as the holding of those located abroad, will be established. This obligation was introduced by Law 11/2021 of 9 July on measures to […]
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