News

29

MAR

2023

The company must pay prescription glasses to employees who work with screens

The company must pay prescription glasses to employees who work with screens

The judgment of 22 December of the CJEU, case C-392/21, has ruled that the employer must bear the cost of prescription glasses for workers who need them to carry out their working day in front of a computer screen.   Currently, Spanish regulations (Royal Decree (...)

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22

MAR

2023

Current situation: Remuneration of administrators in capital companies

Current situation: Remuneration of administrators in capital companies

According to the Capital Companies Act, the office of director is free of charge unless the articles of association establish otherwise, in which case they must determine the remuneration system.   The maximum amount of the directors' remuneration must be approv(...)

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17

MAR

2023

Domestic employers: 3 charges in February

Domestic employers: 3 charges in February

Most household employers, at the end of February 2023, received 3 different charges at their bank. The 3 charges would be the following: "payment of the monthly social security contribution", "new contribution due to unemployment", "regularization of the differences(...)

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15

MAR

2023

Interest on late payment of tax arrears is subject to and not exempt from personal income tax.

Interest on late payment of tax arrears is subject to and not exempt from personal income tax.

Changing its previous criterion, the Supreme Court has established as a doctrine that "late payment interest paid by the Tax Agency when making a refund of undue income is subject to and not exempt from personal income tax".   This new interpretation represents a change in(...)

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