The recent ruling of the Constitutional Court dated January 18, 2024, resolves the question of unconstitutionality raised by the Contentious-Administrative Chamber of the National Court, declaring the nullity, on the one hand, of Additional Provision 15 of Law 27 /2014 of the Corporate Tax (LIS, hereinafter) in relation to the limitation of the compensation of Negative Tax Bases (BINs) established for large companies, with a turnover greater than 20 million euros; as well as with respect to the restriction on deductions to avoid double taxation at 50% of the taxpayer's full amount.
An issue that is usually controversial in the workplace of companies refers to the compatibility of the retirement benefit with the status of administrator, member of the Board of Directors or even majority shareholder of a company, and who receives compensation.
In accordance with article 37 of the Workers' Statute, the worker, with prior notice and justification, may be absent from work, with the right to remuneration, for 5 days for hospitalization or surgical intervention without hospitalization that requires home restof the spouse, de facto partner or relatives up to the second degree, including the blood relative of the de facto partner, as well as any other person other than the above, who lives with the working person in the same home and who requires effective care of that person.
As you may already know, in general, access to retirement is voluntary. Th
On October 4, the General State Budget Bill 2023 was approved, which introduces various fiscal novelties.
On July 10, 2021, Law 11/2021, of July 9, on measures to prevent and combat tax fraud, transposing Directive (EU) 2016/1164, of the Council, of July 12, 2016, which establishes rules against tax avoidance practices that directly affect the functioning of the internal market, modifying various tax rules and the regulation of gambling.
Following the publication of Royal Decree 5/2021, of March 12, which adopted extraordinary measures to support business solvency in response to the crisis caused by the pandemic, the Community of Madrid has decided to add 220 million euros to the direct state aid granted under the aforementioned Royal Decree, in order to include those sectors excluded from it, which will allow many businesses to opt for non-refundable aid of between 3,000 and 200,000 euros depending on their size and impact.
Royal Decree 902/2020, of October 13, on equal pay between women and men.
Royal Decree-Law 5/2021, of March 12, was recently published, adopting extraordinary measures to support business solvency in response to the crisis caused by the pandemic.
Dear Customer:Royal Decree 2/2021, of January 12, was recently published, approving the Regulations for the development of Law 22/2015, of July 20, on Audit of Accounts, the eleventh additional provision of which requires a new development of the sanctioning regime for non-compliance with the obligation to deposit the annual a