In Spain, employment law, specifically article 18 of the Workers’ Statute (Estatuto de Trabajadores, ET), regulates the search of employees’ lockers and personal belongings.
This entry was posted on 12 July 2024 by Anna Martí Belda in Labour.
Spain’s Central Economic-Administrative Court (Tribunal Económico-Administrativo Central, TEAC) has established new criteria for the consideration, i.e. deduction, of expenses incurred in connection with property leases (decision of 22 April 2024).
This entry was posted on 8 July 2024 by Gustavo Yanes in Tax.
On 22 April 2024, the Spanish Central Tax Appeal Board (Tribunal Económico-Administrativo Central, TEAC) issued a key decision regarding evidentiary effects in the context of the non-resident income tax (impuesto sobre la renta de no residents, IRNR).
This entry was posted on 5 July 2024 by Gustavo Yanes in Tax.
Spain takes the next step towards the implementation of the 15% global minimum corporate tax.
This entry was posted on 29 June 2024 by Gustavo Yanes in Tax.
The tax deductibility of the remuneration of directors and executives has been questioned by the Spanish tax authorities in those case where such remuneration does not comply with the statutory requirements under applicable company law. In particular, when the remuneration is paid to senior executives who are also members of the company’s board of directors.
This entry was posted on 9 April 2024 by Gustavo Yanes in Tax.
As part of the emergency measures taken in the pandemic, Spanish legislature considerably restricted the original principle of liberal investment politics in Spain, as explained here. Further restrictions came into force in Spain and Europe these past years and, in response to evolving global economic dynamics and geopolitical challenges, the European Commission, through Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the screening of foreign investments in the Union and repealing Regulation (EU) 2019/452 of the European Parliament and of the Council (COM/2024/23) has recently yet again proposed significant revisions to the Foreign Direct Investment (FDI) Screening Regulation as part of its broader European Economic Security Package.[1] This regulatory overhaul aims to enhance Europe’s ability to safeguard its strategic interests while navigating the complexities of a rapidly changing international landscape.
This entry was posted on 2 April 2024 by Nadja Vietz in Corporate and M&A.
In our blog “Business & Tax in Spain,” lawyers specialised in advising companies express their opinions regarding the latest news on matters as diverse as corporate law, taxation, labour legislation, intellectual property, fashion law, information technology and data protection. In addition, the blog includes a section dealing with the practical aspects of corporate accounting. The objective of Monereo Meyer Abogados is to use this space to offer current and practical information as well as to facilitate a platform for debate.
