The National Court guarantees discounting breaks in the working day. Specifically for snacks, breakfast or coffee, with the aim of subtracting this time from the total number of hours actually worked. The above statement originated as a result of the abandonment of a lawsuit that sought the nullity of the time computations referenced in the…
The objective dismissal for Absence from work is repealed through RDL 4/2020. It was established by Article 52.d of the revised text of the Workers’ Statute. As a result of the 2012 labor reform, this article allowed for the termination of the employment contract due to lack of work attendance. With an indemnity of 20 days…
What is the true meaning of being a shareholder in a family business? In a recent interview with Carmen Riu, CEO of the Riu Group, she said “We have taught our children to be owners. They will only be the managers, if they are the best”. In Arrabe Integra we are specialists in conflict resolution…
How does Brexit affect British workers in Spain? It means that UK nationals (England, Scotland, Wales and Northern Ireland) are no longer considered citizens of the European Union (EU). However, a transitional period has been established during which EU legislation on free movement will continue to apply. The transitional period will end, unless expressly extended,…
The Minimum Interprofessional Salary for 2020 was agreed on Wednesday 22 January 2020. The agreement between the government, employers and unions, referred to increase the minimum interprofessional wage (SMI) by 5.5%. Thus reaching 950€ per month in 14 annual payments. This increase was reflected in the Royal Decree Law 231/2020 of 4 February, and retrocedes…
Form 347 is an Annual Information Statement of the operations with third parties that have been carried out during the fiscal year. Business people and professionals are obliged to file this form whenever they have carried out transactions with third parties for an amount exceeding 3,005.06€ during the calendar year. Separately computing deliveries and acquisitions of…
The Form 720 or Annual Mandatory Information Statement of Goods and Rights located abroad is open for filing until the next 31/March. We refer to the one corresponding to the 2019 fiscal year. From our Tax Consulting Department we remind you what it consists of, as well as the corresponding obligations and responsibilities. In practice,…
New criterion of the Municipal Capital Gain according to the Constitutional Court. In previous articles, we have dealt with the scope of the declaration of unconstitutionality of the 2017 Constitutional Court ruling on the IIVTNU, known by all as the municipal capital gain. And this is how we will refer to this tax from now…
The Bonus for Reduction in Labour Accidents in companies is provisionally suspended. On previous occasions we have published how to apply for this bonus. Which consists of applying for the reduction in contributions for professional contingencies. For companies with a low rate of occupational accidents. And provided that they have implemented effective measures in the…
The Pension Increase in 2020 is approved by RDL 1/2020 of 14 January. It includes, among others, the revaluation of pensions and public benefits of the Social Security system. Effective 1 January 2020. This RDL establishes a revaluation of the pensions and other benefits paid by the Social Security system, in its contributory and non-contributory…
