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Special regime – Residential leasing
We would like to remind you of the existence of a special tax regime for entities dedicated to leasing in …
Employer retirement: collective dismissal rules
The Court concludes that the Spanish legislation is contrary to Directive 98/59/EC on collective redundancies. The latter applies, in the …
What happens when a check is unpaid?
The entity to which the check is presented on time has the obligation to pay it in whole or in …
Can I sell an essential asset of my Ltd.?
To determine whether an asset is essential, it is necessary to analyze whether the operation substantially affects the legal or …
Requesting “courtesy days” from the AEAT
Remember that the Tax Authorities during the summer vacations, as during the rest of the year, may continue to issue …
When is it considered a tax crime?
If a taxpayer defrauds more than 120,000 euros and the Treasury detects it, he runs the risk of being convicted …
A permanent discontinuous worker is not eligible for partial retirement
Partial retirement is intended for those workers who work in a full-time activity and then move to a part-time activity. …
Liability before the Tax Authorities and Social Security in a business transfer
If you are considering acquiring a business through a business transfer, it is crucial to take preventive measures to avoid …
Corporate Income Tax Presentation 2023
Order HAC/495/2024, dated May 27, 2024, has been published in the Official State Gazette of May 27, 2024, and in …
The keys to acquired rights or more beneficial conditions in the workplace.
These rights, also known as more beneficial conditions, ensure that the working conditions once granted cannot be unilaterally modified to …
