Blog Garrigues

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Are electronic pay statements valid?

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...

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The new reform of the Corporate Income Tax Law

On Friday December 2, the Spanish Council of Ministers approved as a matter of urgency a package of tax measures aimed primarily at reducing the public deficit. Once again, the reform mainly affects businesses,...

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Are christmas hampers an acquired right?

In recent years, the majority of rulings given by our Courts and Tribunals in relation to so-called Christmas hampers have interpreted the issue in a flexible manner and therefore considered that the granting of...

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