Permanent Disability in Spain after the 544/2024 Ruling
Following Supreme Court ruling 544/2024, Absolute Permanent Disability and Major Disability benefits are now incompatible with any work requiring Social Security contributions. The new criteria allow only minor, occasional work that does not involve registration or contributions, aiming to protect genuine cases of income loss due to disability.
Set up a Startup in Spain: Tax Benefits for Startups, Partners, and Employees
Spain has become one of the most attractive jurisdictions in Europe for setting up startups, thanks primarily to the tax benefits available to these companies, their partners, and their employees. These advantages help them become more competitive in the market.
The Factoring Contract in Spain
The factoring contract allows companies to transfer their accounts receivable to a financial entity to obtain immediate liquidity. It offers credit risk management, especially with non-recourse factoring, and optimizes financial management by outsourcing collections.
What is considered actual working time in Spain? Travel, breaks, attendance and on-call times
In Spain, actual working time is when the worker is at the employer’s disposal. But what is the consideration of travel, breaks, attendance and on-call times?
ETVE Spain: A Tax-Efficient Entity for Optimizing Foreign Investment
Since 1995, Spain’s ETVE (Entidad de Tenencia de Valores Extranjeros) regime has provided an appealing tax structure for managing foreign investments. ETVEs allow minimal taxation on dividends and capital gains, taking advantage of Spain’s extensive double taxation treaties. This regime benefits investors by enabling efficient repatriation of funds and reducing overall tax liabilities.
The Delegation Agreement within the CAE System in Spain: Specifics and Legal Requirements
In Spain, the responsibilities of the designated party within the CAE system are executed by entering into the delegation agreement, which outlines the commitment to achieve the agreed-upon energy savings as per RD 36/2023. Article 10 of this royal decree details the specific characteristics of this agreement.
The Managing Body of a Company in Spain
In Spain, the Capital Companies Act establishes several requirements for being appointed as a director, such as legal capacity or absence of incompatibilities. However, neither Spanish nationality nor residence in Spanish territory is necessary for a person, whether national or foreign, to hold the position.
The regulation of Prime Contracts and Subcontracts in Spain
Following the 2022 labour reform, the types of temporary contracts in Spain have undergone significant changes. These measures aim to adapt the labour market to the new socio-economic needs and realities.
Contractual Breach in Real Estate Sales in Spain
Contractual breach in real estate sales in Spain can manifest itself in various ways, whether by the breaching party, the type of breach, or the severity of the violation. Given …