In order to know if the sales transactions being made over the Internet are subject to value-added tax (VAT) or asset transfer tax, the first thing to be done is to determine if such transactions are a sale taking place between individuals or if the seller is a business owner or professional in the exercise […]
Author Archives: EMHE
Funding is one of the largest concerns that plague entrepreneurs when embarking on an entrepreneurial project. One alternative that has been designed particularly for recently incorporated enterprises is the grant of a profit-participating loan granted by the Empresa Nacional de Inovación, SME, SA (hereinafter ENISA), a state-owned company that is attached to the Ministry […]
The Supreme Court judgment of 25 February 2016 addressed the objection raised against certain resolutions passed at the General Shareholders’ Meeting because in matters of usufruct of shares and holdings, exercise of the right to vote corresponds to the bare owner, and that is not what was happening. It should first be indicated that a […]
In accordance with the European Framework Agreement on Telework of July 16, 2002 and the Spanish Worker’s Statute, teleworking is defined as a way of organizing and / or carrying out work using information technologies, under a contract or in an employment relationship, in which a job, which could also have been carried out in […]
Did you know that not all company managers are integrated into the special framework for self-employed workers? Indeed, a managing partner of a commercial company can fit into the special framework for self-employed workers or into the general social security system as such, that is, excluding from the provision of the Salary Guarantees Fund (FOGASA) […]
The Law that approved a bonus known as the “€50 flat rate” for the self-employed workers, established it in general terms as a bonus applicable to the self-employed without making any exclusion. However, the General Social Security Treasury has been excluding from its application the corporate self-employed, that is, the managing partners of commercial capital […]
On May 27, Royal Decree-Law 9/2017 was published in Spain’s Official Gazette of 26 May, transposing into Spanish law six European Union directives in the financial, corporate/commercial and health fields, and on the posting of workers. As regards to the posting of workers the framework of transnational provision of services, the amendment is primarily intended […]