Spain
The economic activity of leasing in hotel SOCIMIS
Recently, the General Directorate of Taxes has issued several binding resolutions reiterating that real estate leasing is an economic activity, even if its management is contracted with a third party, when the complexity of the activity justifies such outsourcing. This criterion is applicable, among others, to SOCIMIs dedicated to hotel leasing.The Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
The Supreme Court has confirmed that the reasoned reports are binding on the tax administration both in the classification of the activity and in the quantification of the basis for the deduction for tax years started before 2015. However, the issue is still open to discussion for deductions generated after that date, as pointed out in a recent ruling by the TEAC.DANA: Paid leave for adverse weather events and other labour measures approved
The new measures also include, among others, new obligations to inform workers' legal representatives of the activation of alerts due to disasters and other adverse meteorological phenomena and protocols for action in the event of disasters through collective bargaining.Turning point in the management of disciplinary dismissals after the Supreme Court has determined the need to hear the employee first
In a recent ruling, the Supreme Court has changed its doctrine on the procedure for executing disciplinary dismissals. From now on, Spanish companies must hear the employees before notifying them of the disciplinary dismissal, except in cases in which the company cannot reasonably be required to do so.FESBAL honors Garrigues with the loyalty award at the 2024 Espiga de Oro ceremony
The Spanish Federation of Food Banks (FESBAL) presented Garrigues with the 2024 loyalty award (Premio Fidelidad 2024) at the twenty-first edition of its Espiga de Oro awards “for its outstanding contribution and generous support to our institution”.