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.

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.