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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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

A company’s intangible assets, such as trade secrets, employee knowledge, reputation, intellectual property and technology, are among the most valuable assets for companies in the digital business environment. According to estimates, intangible assets account for 90% of the value of the US S&P 500 stock index. In addition, digital transformation confronts companies with emerging risks, […]

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 […]