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Does the presence of a teleworker in Spain create a permanent establishment?
A case arises, as a consequence of the COVID-19 pandemic, in which an employee of an entity resident in the …
Payment in the voluntary period of the IAE receipts for 2022
The deadlines have been set for the voluntary payment of the IAE receipts for the financial year 2022, corresponding to …
Fair dismissal of a teleworker for abusing his break times
The High Court of Justice of Castilla y León has confirmed the validity of the dismissal of a worker who …
Courtesy days for the AEAT not to send you notifications
Remember that during the summer holidays, as during the rest of the year, the tax authorities may continue to issue …
The keys to the partner’s right to information in a limited liability company
As soon as the general meeting has been convened, any shareholder may obtain from the company, immediately and free of …
Collective bargaining agreement applicable in the case of two activities
In accordance with the so-called “company unity principle”, the collective bargaining agreement applicable in a company must be the one …
How to dissolve a Limited Partnership?
Faced with a failed business in which no solution is in sight, the entrepreneur may be forced to resort to …
Corporation Income Tax Presentation 2021
The next Corporation Income Tax return (IS) will inevitably be marked again by COVID-19 as the 2021 transactions have been …
Obligations of sole proprietorships
As long as the sole proprietorship continues, the company shall expressly state that it is a sole proprietorship in all …
Are invoices issued on paper and subsequently sent by e-mail valid?
Whether an invoice scanned in physical format will be considered as an electronic invoice depends on whether the scanning or …
