Penalising Sick Leave in Incentive Schemes: Where Employers Draw the Line
Almost every company running an incentive scheme has at some point considered tying it to attendance. The logic looks unimpeachable: […]
Category: Corporate Business
Heat waves: Practical reading for any company with outdoor operations
August has closed once again with temperatures that a decade ago we treated as exceptional and now simply expect. In […]
Before you cut back remote work, a recent ruling says employers can’t change collectively agreed arrangements on their own
September usually brings a wave of internal reorganisation, and one of the most common moves right now is tightening the […]
Corporate income tax instalments: Spain’s Supreme Court confirms the Budget Act can change them
Few things disrupt a company’s cash flow like a change to corporate income tax instalment payments. These are advance payments […]
What the reduced 15% rate is, and who benefits
When you set up a Spanish Limited Company (Sociedad Limitada, or SL) from scratch, the law gives you a tax […]
What the ZEC is, and why the deadline matters now
The Zona Especial Canaria (ZEC) is a low-tax regime that lets companies operating within its scope pay just 4% Corporate […]
When the tax authorities take too long: Spain’s National Court sets limits on RIC inspections
What the National Court ruled The Reserve for Investments in the Canary Islands (RIC) is one of the most widely […]
The EU tightens the net on VAT fraud: more access for the European Public Prosecutor and OLAF
A new piece in the fight against VAT fraud Cross-border VAT fraud is one of the largest revenue gaps in […]
Wealth Tax in Spain: only direct shareholdings count for the family-business exemption
Why this ruling matters to family businesses If you are a shareholder in a company and you assume your shares […]
Holding personal assets inside your company? Be careful with the VAT you deduct
— A common temptation… and a risky one — It is a widely shared idea: “put the car, the boat […]