The corporate self-employed will no longer be able to collect 100% of the pension in active retirement. A ruling of July 23, 2021 issued by the Social Chamber of the Supreme Court, states that the self-employed corporate will not be able to reconcile their work with the collection of 100% of the pension for active…
A modification of the Mortgage Law was made on September 3, 2021. On that date, Article 28 of the Mortgage Law was repealed. Last June, Law 8/2021 was published in the Official State Gazette (BOE). This law reforms the civil and procedural legislation to support persons with disabilities in the exercise of their legal capacity.…
The distribution of the widow’s/widower’s pension when one of the beneficiaries dies has recently been clarified by the Supreme Court. Specifically, in the judgment STS 613/2021, June 9, 2021. It comes to resolve an interesting question regarding the distribution of the widow’s/widower’s pension when there is a concurrence of beneficiaries. And one of them dies. Therefore,…
New cash payment limits have been established as of July 9. This is the date on which Law 11/2021 on measures for the prevention and fight against tax fraud came into force. Which, among other things, establishes new quantitative limitations to cash payments. We already anticipated this change and some others when we talked about…
The new “Riders” law was finally approved and with a lot of media hype. This decree-law obliges platforms to hire their riders. And these companies will have three months to convert delivery drivers from digital platforms into salaried workers. The three months it will take to come into force. Published in the BOE of 12…
The extension of measures on housing rentals in RDL 8/2021 has been published. Measures that our experts at Asesoría Jurídica summarise below. Extension of measures on housing rentals Firstly, the period of application of the extraordinary measures on housing leases introduced since the start of the Covid-19 pandemic is extended. Extraordinary extension of the…
The holding of owners’ meetings after the state of alarm, which ended on 9 May, is regulated by RDL 8/2021, of 4 May. This law contains a series of urgent measures affecting different areas. However, in this article we will deal exclusively with those relating to Community of Owners’ Meetings. The holding of owners’…
Tax Form 720 or the obligation to declare certain assets or rights located abroad. The Spanish Royal Decree 1558/2012, dated 15th November 2012, introduces the obligation to declare: bank accounts securities and life insurance contracts/rights as well as real estate located abroad and owned by Spanish residents. It is imposed without discrimination on all Spanish taxpayers,…
The ICO 2021 Credit Line for Self-Employed and Companies can be reapplied for as every year. There are different financing lines that the Official Credit Institute launches. As we have already mentioned, the ICO lines are extended until June 30th, 2021. Below, we explain the different possibilities. ICO 2021 Credit Lines for the Self-Employed…
A tax incentive on the reduction of the rent of commercial premises is approved. The idea is that since this rebate is only compulsory for large tenants, to encourage it on the part of the landlords. Referring to the rents of commercial premises and with effect from January 1, 2021. Tax incentive on the…