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The linking of variable remuneration to the achievement of targets or to effective attendance has traditionally been used as a tool to incentivise productivity and reduce workplace absenteeism arising from causes such as temporary disability for work. On the basis that combating absenteeism constitutes a legitimate aim of employment policy — as stated by the […]

In an increasingly globalised world, transnational legal and tax structures have become common instruments in international wealth planning. Among them, the trust stands out for its flexibility and utility in asset management, succession planning and family wealth structuring. However, its tax treatment in Spain presents significant challenges, owing to the absence of formal recognition within […]

Investment in art increasingly gives rise to legal and tax considerations where a collection ceases to be merely a matter of personal interest and becomes part of a broader wealth planning strategy. March transforms Madrid into a veritable hub of the art market: ARCO serving as an international barometer and, alongside it, fairs such as […]

The remuneration of company directors is a recurring issue in Spanish corporate law, owing to the constant evolution it has undergone as a result of the various interpretations adopted by the Supreme Court. For unlisted companies, which constitute the majority of the Spanish business fabric, the existence of an improperly structured remuneration system may give […]

Unjustified Capital Gains constitute one of the most common grounds for adjustment in Personal Income Tax (IRPF) where the Tax Authorities identify undeclared assets or rights in the course of a review or inspection procedure. Throughout this post, we shall examine the most recent judgments of 27 November 2025 delivered by the Supreme Court (appeals […]

In many company sale transactions, the main point of friction is not, in some cases, the price or the financial structure of the deal. Nor is it usually a lack of market interest or business potential. In practice, it is often specific contractual clauses that end up decisively conditioning the viability of the process. Frequently, […]

The emergence of artificial intelligence (AI) in the business environment is generating profound transformations in production models and work organisation. Advanced automation tools are enabling many companies to optimise processes, reduce costs and improve operational efficiency. Against this backdrop, a key labour-law question arises: can the implementation of artificial intelligence justify an objective dismissal? The […]

In today’s world, it is increasingly common for individuals involved in business projects or holding significant financial assets to change their tax residence. As a result, taxpayers who are tax residents in Spain may lose that status due to long-term or even permanent relocations to other jurisdictions, whether in search of more favourable tax regimes […]

Organic Law 1/2025 and the new procedural admissibility requirement in civil and commercial matters The entry into force of Organic Law 1/2025 of 2 January on measures to improve the efficiency of the Public Justice Service (LO 1/2025) has brought about a substantial change in access to civil and commercial jurisdiction. As of 3 April […]

In recent financial years, taxation related to investments in the energy transition has gained increasing relevance as a corporate income tax planning tool. Among the available incentives, free depreciation applicable to certain investments that use energy from renewable sources stands out for its direct impact on companies’ tax results, as it allows a significant acceleration […]