30 Mar, 2017
In the space of a few days, the Supreme Court and the Constitutional Count handed down judgments declaring business practices that do not take into consideration the time a worker is on maternity leave...
23 Mar, 2017
On January 17, 2017, employer’s association CONFEBASK and the four most representative trade unions in the Basque Country (ELA, LAB, CC.OO. and UGT) closed the door on over 18 years of differences over collective...
21 Mar, 2017
Article 7.p) of the Personal Income Tax Law regulates an exemption for earned income of up to €60,100 per annum, subject to compliance with certain requirements. This exemption is applicable to taxpayers who, while...
16 Mar, 2017
Since 2011, the Spanish Supreme Court’s position, reflected in the judgment handed down on December 22 that year, has been to hold that salary receipts, i.e. pay statements, should be delivered on paper. The...
16 Mar, 2017
There is no doubt about it, the era of shared responsibility has arrived. Its arrival is justified in view of the data revealed by various studies and statistics that show that women’s integration in...
15 Mar, 2017
Royal Decree Law 3/2016 for the adoption of tax measures designed to consolidate public finances and other urgent social measures was published on December 3. Its objective is to incorporate into Spanish legislation certain...
Litigation and Arbitration / Procedural Law
14 Mar, 2017
The ever-increasing ubiquity of criminal law in business life is readily apparent just by turning on the television or reading a newspaper, filled with reports every day of the week on court decisions (most...
13 Mar, 2017
On June 20, 2016, the Supreme Court handed down its judgment in respect of the cassation appeal filed by DELL Products Ltd (‘Dell’) against the judgment of the National Appellate Court dated June 8, 2015. The...
10 Mar, 2017
The issue of compliance with formal requirements in relation to the right of deduction for VAT purposes has long been a bone of contention between the tax authorities and taxpayers. The tax authorities have...
8 Mar, 2017
The new Corporate Income Tax Law which came into force in 2015 introduced a very subtle change which has nevertheless brought about changes to some fundamental aspects of the tax consolidation regime for Corporate...
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