When is the compensation for termination of contract subject to Personal Income Tax?

2021-06-05T10:20:45+02:00Actualizado a fecha: 05/06/2021|7 minutos de lectura

The compensation paid to the workers as a result of the agreement reached with the company to terminate the contract, is not exempt from Personal Income Tax, which entails the obligation of the company to

Information from the Treasury regarding the “interposed companies”

2021-06-05T10:20:36+02:00Actualizado a fecha: 05/06/2021|7 minutos de lectura

The Treasury has published a note in which it informs about its position regarding the provision of services performed by a natural person through a professional company or the so-called "interposed companies".   Currently, we

Holiday calendar Should it be agreed with the workers’ representation?

2021-06-05T10:20:35+02:00Actualizado a fecha: 05/06/2021|7 minutos de lectura

If the collective agreement requires that the period of enjoyment of the vacation be determined in agreement with the workers' representation, the fact that this does not exist, does not oblige the company to negotiate

Entry into force of the employer’s obligation to record workers’ working hours on a daily basis

2021-06-05T10:20:34+02:00Actualizado a fecha: 05/06/2021|12 minutos de lectura

Since May 12, 2019, all companies are required to record the daily working hours of their workers. Failure to comply with this obligation constitutes a serious infraction punishable by the Labour and Social Security Inspectorate

Active retirement of corporate self-employed. The controversy continues…

2021-06-05T10:20:33+02:00Actualizado a fecha: 05/06/2021|6 minutos de lectura

In contrast to the generalized criterion of other courts, the Galician High Court of Justice declares that the compatibility between 100% of the retirement pension and self-employment (active retirement) proceeds both when the employer is

Enjoying holidays not agreed with the company, can be a cause for disciplinary dismissal

2021-06-05T10:20:31+02:00Actualizado a fecha: 05/06/2021|5 minutos de lectura

It would be appropriate to dismiss a worker who unilaterally enjoys holidays without respecting the notice period and who, after having been requested, have been expressly denied by the company. Therefore, absences from work exist

Instructions for the action of the Labour and Social Security Inspectorate against fraud in recruitment

2021-06-05T10:20:27+02:00Actualizado a fecha: 05/06/2021|6 minutos de lectura

The necessary instructions are laid down for the implementation of both the shock plan against temporary employment and the shock plan against the irregular use of part-time contracts. To this end, the Labour and Social

Workplace harassment, what requirements must be met to be considered as such?

2021-06-05T10:20:24+02:00Actualizado a fecha: 05/06/2021|8 minutos de lectura

The Constitutional Court upheld the application for amparo, considering that there was harassment at work because the right to moral integrity of a worker, a high-ranking State official, had been violated. It points out that

Exemption for reinvestment in habitual residence: Private loan Vs. Mortgage

2021-06-05T10:20:21+02:00Actualizado a fecha: 05/06/2021|3 minutos de lectura

When a new home is acquired with financing and subsequently the main residence is transmitted, the right to exemption for reinvestment is not affected by the form or order in which the taxpayer pays the

Nature of the compensation of negative tax bases

2021-06-05T10:20:08+02:00Actualizado a fecha: 05/06/2021|3 minutos de lectura

The Directorate General of Taxes (DGT) aligns itself with the Central Economic-Administrative Tribunal (TEAC) regarding the nature of the compensation of negative tax bases, and establishes that it is an option. Compensation of negative tax

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