Monthly Archives: May 2018

II.- Bill for the 2018 General State Budgets

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 […]

Right to return to the workplace after taking a leave for personal reasons

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 […]