PATENT BOX: Amendments effective for tax periods starting from 1 January 2018 Article 23 of the Corporate Income Tax Law 27/2014, of 27 November, is amended to adapt its regulation to the resolutions passed in the European Union and OECD agreements, particularly to comply with the provisions defined in the report relating to Action 5 […]
Autor-Archive: EMHE
In the judgment of 8 February 2018, the Social Affairs Chamber of the Supreme Court analyzes the right a worker has to return to the workplace after taking a leave for personal reasons when there are no vacancies, even in the case where the company does not fill similar positions left by other employees whose […]
Legal and late-payment interest Additional Provision 51 sets the legal interest rate at 3% until 31 December 2018. Similarly, the late-payment interest rate referred to in Article 26.6, General Taxation Law 58/2003, of 17 December, is set at 3.75% for the same period. Multiple Effect Public Indicator of Income (Indicador público de renta de efectos […]
Hosting service providers, in respect of content provided by content providers which they store at the request of those content providers, are encouraged to take effective, appropriate and proportionate measures to tackle illegal content online, in accordance with COMMISSION RECOMMENDATION (EU) 2018/334 of 1 March 2018 on measures to effectively tackle illegal content online. Those […]
On Friday, April 6, the Council of Ministers approved the 2018-2020 Strategic Plan for Employment and Social Security Inspection. This plan reinforces control over unsubstantiated temporary employment, part-time employment, and training contracts. Furthermore, gender discrimination will be prioritized, whereby potentiating supervision of the salary gap between genders and collective bargaining to avoid discriminatory clauses. Other […]
Effective after 1 January 2017: Amendment of Article 44 RIRPF (Personal Income Tax Law) in connection with expenses for personnel training or re-training: there are now more cases in which studies provided by the employer are not considered payment in kind for the purpose of updating, training, or re-training personnel when required due to the […]
Following the case-law of the Constitutional Court, the Supreme Court allows the admission of mails from an Inditex employee’s company mail account as evidence for the dismissal of said employee, in that: Inditex imposes a set of company rules and regulations on «information systems» and “information security policy” which limits the use of company computers […]
In terms of Managing or Executive Directors’ remuneration, the Supreme Court judgment handed down on February 26, 2018 provides that although directors must sign an agreement with the company, approved by the Board of Directors with the favourable vote of two-thirds of its members and with the abstention of the Director in question, as set […]
This requirement is set forth in Law 25/2013 of 27 December, which promotes the use of e-invoices and the creation of the accounting register for invoices in the public sector. A specific computer program is required for issuing an e-invoice. The Ministry of Industry, Energy and Tourisms offers a free-of-charge program. Another option is to […]
The EU COURT OF JUSTICE issued a judgment on 8 February 2018, declaring that Spain had failed to comply with its obligations according to Article 3, paragraphs 1 and 2 of the Regulation (EC) n. 1071/2009 establishing common rules concerning the conditions to be complied with to pursue the occupation of road transport operator, by […]