Customer compensation

Customer compensation in the agency contract in Spain

The agency contract is a widely used distribution contract in Spain. The Agency Contract Law regulates it, providing several compensations for the agent in case of termination by the entrepreneur. Customer compensation is the most characteristic among those various compensations.

Irene Terrazas | Mariscal & Abogados

Mariscal & Abogados promotes Irene Terrazas to the partnership of the firm

Mariscal & Abogados announces the reinforcement of its partnership with the promotion of Irene Terrazas as a partner as of 1 January 2022. Mariano Jiménez, the managing partner of the firm, has declared: We are pleased to inform that the partners of Mariscal have unanimously decided to promote Irene Terrazas as a partner of the […]

labour reform Spain

Royal Decree-Law 32/2021: The labour reform in Spain

With the entry into force of Royal Decree-Law 32/2021 on 31 December 2021, all contracts in Spain are open-ended, and the conclusion of contracts for specific work or services disappears.

Capital Gains Tax Spain

Important changes to the Capital Gains Tax in Spain

The Royal Decree-Law 26/2021 incorporates new rules to address the treatment of the Capital Gains Tax in Spain (IIVTNU). Article 104.5 of the Law Regulating Local Tax Office, which includes a new condition to not being subject to the tax, and Article 107 (which establishes two new calculation methods for the tax base of the Capital Gains Tax, in the case of capital gain) stand out.

disciplinary dismissal

The disciplinary dismissal in Spain

Collective agreements may establish additional formal requirements to formalize a disciplinary dismissal. Their non-compliance may result in administrative sanctions for the company.