Garrigues partners Sergio González Galán and Eduardo Gómez de Salazar talked to Carlos Sáez Gallego, Spain country head at proxy solicitor Georgeson, as part of the Garrigues Sustainable Dialogs
The amendment, included in a banking royal decree-law, clarifies that the generic reference to collective labor agreements in article 84.2 d) of the Workers’ Statute should be to companies’ collective bargaining agreements.
The new guidelines (see here) contain novel elements stemming from conclusions reached in the context of the BEPS Project and work of the OECD/G20 Inclusive Framework.
In its January 19, 2022 edition, the Official State Gazette (BOE) published a corrigendum to Royal Decree-Law 32/2021, of December 28, 2021, on urgent measures for labor reform, ensuring stable employment and transforming the labor market.
A conflict in the application of tax provisions procedure requires a prior favorable report by the consultative committee as specified in article 159 of the General Taxation Law (LGT). Any assessments issued without implementing these guarantee mechanisms must be deemed null and void.
The Budget Law contains a number of labor and employment provisions, including the contribution bases and rates for 2022, changes to the cap on pension plan contributions, to the legal rate of interest for money and to the public multi-purpose income indicator (IPREM) for 2022, among other elements.