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The days on which the activity has been closed shall not be taken into account for the calculation of the modules, without the days of holidays and weekly rest being considered as […]

There are occasions when a worker who has been discharged from temporary incapacity (TI) has to apply for sick leave again because he/she has the same ailment. When this happens, we are […]

The Directorate General of Taxes (DGT) reminds that the imputation of earned income must be carried out in the tax period in which it is due.   The higher remuneration resulting from […]

This special procedure for micro-enterprises aims to minimize costs by greatly simplifying procedural management through electronic processing using standardized forms.   On January 1st, 2023 all the modifications related to the special […]

Today, November 7th 2022 is the end of the second deadline for payment of the annual income tax return for 2021 (Form 102).   It is important to be aware of the […]

The worker’s right to paid annual leave is not time-barred if the employer does not give him the possibility of actually exercising it, since the contrary would mean validating an unjust enrichment. […]

The metal trade unions negotiating the metal sector agreement in the province of Barcelona have called a strike in the sector for October 27 and 28, 2022 to demand a decent agreement […]

The question that arises is that of distinguishing between what a mere offer of contract and a pre-contract is, and the Galician Supreme Court explains the difference between pre-contract and offer of […]

The Supreme Court confirms that companies’ financial expenses are deductible in corporate income tax (IS)   The Court establishes that these amounts, such as interest on loans, are deductible expenses as long […]

The continuous modifications to our labor regulations and the legislator’s lack of expertise in the drafting of its precepts have generated a certain amount of controversy when it comes to delimiting the […]