Is Company Directors’ Remuneration Tax deductible in Spain?

The remuneration of directors of a Spanish company is deductible from the corporate income tax. However, the company’s bylaws must expressly contemplate the remunerated character of the post, and the remuneration scheme used to pay the director must be determined with certainty.

ERTE for COVID-19 resurgence in Spain, how should the company apply for it?

The Royal Decree-law 24/2020 of 26 June provides for specific labour measures to mitigate the impact of the new pandemic outbreaks on the activity of companies in Spain: ERTEs on the grounds of force majeure and ERTE due “to resurgence” of COVID-19.

Priority of workers’ representatives in the ERTE

Priority of keeping workers’ representatives in the company in the COVID-19 ERTE

The Workers’ Statute grants workers’ representatives priority to remain in the company or the workplace over other workers. Recent judgments in Spain limit this prerogative in the COVID-19 ERTE.

72 2019 Do you know the alternatives to enter the Spanish market_

Do you know the alternatives to enter the Spanish market?

Read the full article: Company formation or acquisition of a company in Spain? This article is not considered as legal advice

Company claims for undue payments

Company claims for Undue Payments to Workers

The basis to claim an undue payment appears in articles 1895 and 1901 of the Spanish Civil Code and resides in the legal obligation between a person who receives what he/she is not entitled to and the entity that makes the payment by mistake.