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

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

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

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

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

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

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

The Constitutional Court upholds the application for amparo considering that there is harassment at work because the right to moral integrity of a worker, a senior State official, has been violated. It points out that

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

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