Find a professional
Publications
-
Labor & Employment Blog
Kinship may be a cause for nullity of dismissal, but it is not automatic
Within the ever-growing list of causes of discrimination referred to employment relationships, we cannot forget that kinship with persons belonging to or related to the company may also be a cause of nullity of dismissal, but it does not cause such…
-
China Legal Newsletter
China Legal Newsletter - October 2024
This newsletter highlights key recent developments in China’s laws and regulations. Specifically, it focuses on the laws and regulations related to foreign investment, market access, foreign debt administration, data economy, privacy and…
-
Hospitality & Leisure Law Blog
Overseas workers in the tourism industry: a review of IRPF benefits
It is commonplace in the tourism industry to hire workers from abroad and send employees to work outside Spain. The Personal Income Tax Law provides personal income tax benefits for both these cases.
-
Spain: Approval of the royal decree that develops measures to guarantee equality and non-discrimination of LGTBI people in companies
The approved regulation protects the rights of LGTBI people, developing Law 4/2023 whose aim is to guarantee their rights by eradicating situations of discrimination against diversity, and includes the content of the measures of action and protocols…
-
Tax Blog
SOCIMI: Script Dividend not valid for meeting dividend distribution obligation when shareholders are PIT or NRIT taxpayers without permanent establishment
In a recent resolution, the General Directorate of Taxes (DGT) confirms that script dividends are only valid for fulfilling the dividend distribution obligation in the special regime of Listed Companies for Investment in the Real Estate Market (…
-
Intellectual Property Blog
Careful drafting of a license agreement is essential for ensuring a successful and mutually beneficial licensing partnership
Licensing allows companies to enter new markets, reduce production and distribution costs, and strengthen consumer loyalty. However, the success of any licensing strategy hinges on a well-negotiated agreement that includes legal safeguards, clear…
-
Labor & Employment Blog
Tick tock… countdown to the entry into force of the additional solidarity contribution
On January 1, 2025, the additional solidarity contribution will come into force, by which companies and employees will have to contribute to the Social Security for the salaries that exceed the maximum contribution base established annually by the…
-
Hospitality & Leisure Law Blog
Spain: 24-hour telephone assistance during the stay in tourist apartments does not prevent the application of the VAT exemption
According to the General Directorate of Taxes, this offer of telephone assistance to address incidents during the stay in a tourist apartment is not a service inherent to the hotel industry, so it does not affect the VAT exemption if no other hotel…