The National High Court, interpreting the jurisprudence of the Supreme Court on family leave, considers that - with the exception of marriage leave - all other "short permits" must be initiated on a working day
The moment in which the delivery of land affected by the business or professional activity occurs, is decisive to establish the subjection and, where appropriate, the exemption of the operation to VAT. Real estate exemptions:
Since July 1, 2018, companies that submit invoices to public administrations for an amount greater than 5,000 euros must invoice electronically and submit their invoices through the "General Point of Entry of Electronic Invoices" of
The imputation of all the income from work recognized by a court ruling proceeds in the year in which it has become final, regardless of whether the consultant was previously covered by the special regime
The Social Court of Palma de Mallorca, has declared appropriate the dismissal of a worker who published inappropriate comments on his Facebook account. Although the comments were deleted by the social network, there was no
They are obliged to submit and provide statistical information through the declaration INTRASTAT, the natural or legal persons who are subject to VAT,intervening in a exchange of goods with another Member State of the European
The determination of the Tax Income is made at the time of the formalization of the swap. Valuation of real estate swaps A real estate developer receives in 2004 a plot of land in exchange
The maximum deadline for approving the Annual Accounts at the Meeting is 6 monthsfrom the year-end date; so for most Companies (those that close the year on December 31 of each year) the deadline for
In this case, the jurisprudence of the Supreme Court (TS) is applied and it is declared that, provided that no damages are generated to third parties, the worker -during the period of notice- has the
A question that raises many doubts among workers is whether or not it is mandatory to work on a public holiday. Although there are many situations in which workers provide their services during public holidays,
