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Rental application: business remains closed

Rental application: business remains closed

The Directorate General of Taxes (DGT) has recently ruled that the payment of rent for the premises of a restaurant that is open to the public for 7 months and closed for the other 5 months is a deductible expense for personal income tax and […]

Insolvency proceedings of a corporation

Insolvency proceedings of a corporation

The arrangement with creditors is a judicial procedure aimed at facilitating a legal entity (commercial company, association…) to settle its debts with its creditors, if it has entered into a situation of insolvency or sees that this will be imminent. This legal figure replaces those […]

Filing tax return 2021

Filing tax return 2021

The deadline for filing the Income Tax Returns corresponding to the year 2021 started last April 6 and ends next June 30. Do not wait until the last moment to make the filing of your income tax return for 2021.   Dates of presentation: a) […]

Is it possible to choose the collective bargaining agreement applicable to a company?

Is it possible to choose the collective bargaining agreement applicable to a company?

It is a reiterated and peaceful criterion in case law that when the company’s activities may be included in several collective bargaining agreements, the one that corresponds to the preponderant activity of the company must be applied If there is not a predominant activity, but […]

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