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Tax Blog
The DGT clarifies new rules on deductible financial expenses in Corporate Tax
These new rules are applicable for fiscal years beginning from 2024 and have been introduced to align Spanish regulations with the ATAD Directive.
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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…
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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…
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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.
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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…
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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…
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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 (…
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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…