Challenges in Intellectual Property: Digitalisation, Counterfeiting and Sustainability

If you had been asked some years ago which development has entailed the greatest revolution in trade, the answer would have been obvious: the Internet. This is because the Internet and the digital revolution it has brought along have not only generated an endless stream of opportunities for companies to access new consumer bases to market their products and services to – thanks to the opening of new potential markets that transcend traditional borders – but have also brought on a number of unexpected challenges.

This entry was posted on 1 April 2022 by Rodrigo López Crespo in IP.

Spain: New Tax Doctrine for Employee Use of Company Vehicles

One of the most popular payments in kind in the Spanish labour market, apart from the famous restaurant vouchers, is the assignment of company vehicles to employees, especially to those in management positions or working in sales.

This entry was posted on 28 March 2022 by Gustavo Yanes in Tax.

Spain: VAT on Residential Property under Construction

With real estate activity in Spain resurging slowly but surely, and as we are starting to overcome the pandemic, it is becoming exceedingly popular to invest in buildings or “fincas” with an eye to restoring and/or renovating them for subsequent sale. This Spanish variant of “house flipping” is also increasingly in demand by foreign investors, especially in coastal areas.

This entry was posted on 28 February 2022 by Gustavo Yanes in Tax.

VAT on Bitcoin-Related Services

Much has been said about taxation in Spain on trading and ownership of Bitcoin, especially in relation to personal income tax (IRPF), wealth tax and the declaration of assets abroad (Spanish tax form 720). This article, however, will briefly outline other issues regarding cryptocurrency-related services as regards Value Added Tax.

This entry was posted on 31 January 2022 by Gustavo Yanes in Tax.

Tips in Spain: Does Their “Abolition” Imply A Substantial Change in Working Conditions?

The Supreme Court issues a warning in relation to companies’ unilateral abolition of the ever-so-popular tip as it could imply, depending on the case, a substantial modification in working conditions (“MSCT”).

This entry was posted on 16 September 2021 by Patricia Rivera Almagro in Labour.

Spain: New Labour Penalties Applicable as of 1 October 2021 & Other Updates in Labour Regulations

The approval of Law 10/2021, of 9 July, on remote working (BOE 11 July 2021), modified the First Final Provision, Article 40 of Royal Legislative-Decree 5/2000 of 4 August, which approves the consolidated text of the Law on Infractions and Penalties in Labour Matters (Ley sobre Infracciones y Sanciones en el Orden Social or “LISOS”) in such a way that the amounts of the penalties indicated below shall increase as of 1 October 2021 as follows:

This entry was posted on 30 July 2021 by Monika Bertram in Labour.