Following Supreme Court ruling 544/2024, Absolute Permanent Disability and Major Disability benefits are now incompatible with any work requiring Social Security contributions. The new criteria allow only minor, occasional work that does not involve registration or contributions, aiming to protect genuine cases of income loss due to disability.
Spain has become one of the most attractive jurisdictions in Europe for setting up startups, thanks primarily to the tax benefits available to these companies, their partners, and their employees. These advantages help them become more competitive in the market.
The factoring contract allows companies to transfer their accounts receivable to a financial entity to obtain immediate liquidity. It offers credit risk management, especially with non-recourse factoring, and optimizes financial management by outsourcing collections.
In Spain, actual working time is when the worker is at the employer’s disposal. But what is the consideration of travel, breaks, attendance and on-call times?
Mariscal Abogados advises the Cypriot aviation MRO giant Heavytech on its strategic acquisition of Hispano Lusitana de Aviación, S.L., marking the group’s entry into the Spanish market.
Since 1995, Spain’s ETVE (Entidad de Tenencia de Valores Extranjeros) regime has provided an appealing tax structure for managing foreign investments. ETVEs allow minimal taxation on dividends and capital gains, taking advantage of Spain’s extensive double taxation treaties. This regime benefits investors by enabling efficient repatriation of funds and reducing overall tax liabilities.
In Spain, the responsibilities of the designated party within the CAE system are executed by entering into the delegation agreement, which outlines the commitment to achieve the agreed-upon energy savings as per RD 36/2023. Article 10 of this royal decree details the specific characteristics of this agreement.
In Spain, the Capital Companies Act establishes several requirements for being appointed as a director, such as legal capacity or absence of incompatibilities. However, neither Spanish nationality nor residence in Spanish territory is necessary for a person, whether national or foreign, to hold the position.
Following the 2022 labour reform, the types of temporary contracts in Spain have undergone significant changes. These measures aim to adapt the labour market to the new socio-economic needs and realities.
Spain offers an attractive landscape for foreign venture capital funds due to factors like favorable tax incentives, growing innovation hubs, and a skilled workforce. These aspects, along with supportive regulatory frameworks and access to the European market, make Spain an appealing option for investors looking to expand their portfolios.
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