Publications List

40 2024 Taxation incentive plans Spain

Taxation of the Most Common Incentive Plans in Spain

In Spain, there are various commonly used incentive plans. However, not all share the same objectives, characteristics, and tax implications. Understanding these consequences is essential for determining the plan that best fits the needs of the company and its employees.

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22 2024 Permanent Disability in Spain

Permanent Disability in Spain after the 544/2024 Ruling

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.

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28 2024 The factoring contract in Spain

The Factoring Contract in Spain

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.

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