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.

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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.

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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.

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