Training Contracts: The Internship ContractIn Spain, the modality of the internship contract facilitates access to the labour market for young people. This contract falls within the scope of training contracts. It has a maximum duration of 2 years and the stipulated remuneration should comply with minimum standards.Read more
Taxation on the transfer of branches of activityAlthough the sale of assets is generally subject to Value Added Tax (IVA) and Capital Transfer and Stamp Tax (ITPyAJD), the transfer of a complete branch of activity or business in Spain has flexible taxation.Read more
The transfer of businesses under the asset purchase agreementAfter carrying out the corresponding due diligence process to analyse the accounting, fiscal and legal situation of a business, it is vital to formalize the purchase and sale through the most appropriate legal instrument according to the characteristics of the project.Read more
William Lucas, January – March 2018I spent ten valuable weeks working at Mariscal Abogados in Madrid as part of my year abroad at University College London where I study French & Spanish. I was keen …Read more
Does your business correctly apply the regulation concerning working hours?Overtime is paid twice in Spain: (1) as integral to the base cost of profesional contingencies, unemployment, FOGASA and professional training, at the rate at which each case corresponds, and (2) as a consequence of the existence of a specific additional cost.Read more
