The registration of the Work Day

In order to be saved from any worries, it is highly recommended to Companies to know the main legal and legislative developments that can result in major changes in the workplace. Within the jurisprudential field, one of the judgements that is highly expected is the one of the Court of Justice of the European Union … Read more

Supreme Court Judgement

Application of corporate income tax special regime for mergers and divisions to a family company split-off and subsequent donation to the children of the owners On December 4th, 2017, the Supreme Court issued a judgment in relation to the “valid economic reason” required by the special regime for mergers and divisions of Corporate Income Tax … Read more

Can the employees ’email be monitored?

f you are an entrepreneur, you must have been tempted to monitor the email of your employees when you believe that they are using the business means for tasks far from professional purposes; and, if you are a worker, I’m sure that you are wondering: Can the owner of the company monitor the content of … Read more

The General Data Protection Regulation

There are still a few months until the new General Data Protection Regulation (GDPR), which came into force in May 2016, is applicable. As of May 25, controllers and treatment processors must have implemented the necessary measures to comply with the new data protection regulation. It is direct application regulation that does not require to … Read more

Form 232, informative tax return for linked transactions related to territories deemed tax havens

Form 232, informative tax return for linked transactions and transactions and situations related to countries or territories deemed tax havens. Last August, the Spanish Tax Ministry published Order HFP/816/2017, dated August 28th, approving informative tax return form 232 for linked transactions and transactions and situations related to countries or territories deemed tax havens. This new form includes … Read more

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