Business Consultancy - Page 5 of 15

March 20, 2023

Change of criterion in the calculation of working hours: going out to smoke or have a coffee during work will not count as part of working hours

This was recently decided by the Supreme Court, which dismissed the appeal filed by CCOO against the company Galp (2019) and ruled that companies have the right to deduct from their workers' working hours the time they have spent going out for a coffee and/or smoking.

March 2, 2023

The Treasury will raise from 30,000 to 50,000 euros the exemption from the obligation to provide guarantees in tax debt deferrals/franchisement.

The Ministry of Finance and Public Function will raise the limit exempt from the obligation to provide a guarantee in applications for deferment or payment in instalments of tax debts from 30,000 to 50,000 euros.

March 1, 2023

A new law regulating the protection of persons reporting regulatory infringements

Law 2/2023, of 20 February, regulating the protection of persons who report regulatory infringements and the fight against corruption, has been approved.

February 21, 2023

Can a company make use of private data without prior consent?

After the controversy generated by the AEPD last month, many have not been clear about the use of private data by the company. Is it possible for the employer to make use of the private phone number to create Whatsapp groups without prior consent?

Are you a director or senior manager? Civil and criminal liability for your management

Nowadays, the administrators of any entity – from a public limited company to a foundation – have a very complex and challenging job.

February 15, 2023

The new Minimum Interprofessional Wage is approved for 2023

The approval of Royal Decree 99/2023, of 15 February, published in the BOE (Official State Gazette) establishes the new minimum interprofessional wage for 2023.

February 2, 2023

New Wealth Tax for Non-tax residents in Spanish territory

The Wealth Tax has modified terms of taxpayers, clarifying that those persons who are non-residents in Spanish territory will have to pay Wealth Tax on the value of the real estate located in Spanish territory.

February 1, 2023

Start-up law and foreign investor identification requirements

The law on fostering the start-up ecosystem also focuses on attracting foreign investment and retaining talent. In particular, it affects individuals investing in new or recently created companies.

Changes in personal income tax and VAT; how do they affect us?

On 27 December, various tax changes were implemented within the Royal Decree Law 20/2022, of 27 December, which introduced a series of changes in VAT, personal income tax and other taxes, which we will explain below.

January 31, 2023

Declare your assets or rights abroad on model 720.

31 March 2023 is the deadline for submitting the annual information return on assets and rights located outside Spanish territory to the Tax Agency using form 720.