The new version of the Directive will now go to the Council, which must vote unanimously before it could be adopted at European level.

The High Court of Justice of Andalusia considers it disproportionate to deny the deduction of renting expenses to a company on the grounds of a lack of exclusive use that is not required by the regulation.

Explore the National Court's in-depth analysis of director remuneration and its legal and tax implications. Understand tax deductibility and jurisprudential interpretation in this area.

The General Directorate of Taxes confirms that it is not necessary that all material and human elements of an economic unit are transferred, in order to not consider this operation as not to be subject to Value Added Tax

The Spanish government approves a law to promote the start-up ecosystem, known as the “Start-up law”

The DGT assesses the fixed place of business and the dependent agent, fundamental pillars for the existence or not of a permanent establishment.

Key aspects of the 2021 Labour Reform

Royal Decree 901/2020, regulating equality plans and their registration, which was published in the BOE on 14 October 2020, came into force on 14 January 2021, making its application mandatory for companies.

Telework was only tersely regulated in article 13 of the Workers' Statute.

Descubre por qué las cuotas de colegios concertados no son deducibles en el IRPF, según Hacienda. Aprende qué pagos son deducibles y cómo evitar errores en tu declaración.

El Supremo sienta jurisprudencia respecto a la duración de contratos de arrendamiento de local de negocio posteriores a 9 de mayo de 1985, anteriores a 1 de enero de 1995 pero sometidos contractualmente a prórrogas forzosas.