Garrigues

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Publications - Family Business

  • COVID-19: Any companies that apply for ERTE temporary layoff procedures due to force majeure and distribute dividends could lose their rights to relief from social security contributions

    Royal Decree-Law 18/2020 determines that the distribution of dividends at companies applying for the special ERTE temporary layoff procedures can make them lose their rights to exemption from social security contributions and states that this…

  • Updates Tax 5-2012

    NEW TAX LEGISLATION IN ROYAL DECREE-LAW 20/2012