The training contract has important reductions in Social Security fees for business owners. The transformation of the training contract into a permanent contract allows an additional bonus, which can reach 700 euros annually.
The petition for personal data by a police officer must be justified and accompanied by a formal written request. Spanish law specifies that data processing by law enforcement agencies is possible provided certain guarantees are respected.
The modifications to work conditions contracts in Spain include: significant modifications to the employment contract, required conditions for significant modification to work conditions, types of significant modifications to work conditions, communication of the decision on significant modifications to work conditions, and opportunies available to the employees with regards to individual and collective framework.
Executors of wills in Spain are those appointed by a testator to fulfil the testator’s last will. Executors can be named jointly, successively or severally and perform on a voluntary basis and free of charge. He must report about his functions to the heirs.
The fiscal reform in Spain implies a lowering of tax withholdings for self-employed people whose annual income is lower than 12.000 €. Self-employed workers can benefit from these measures beginning on the 1st of July 2014.
In Spain, it is particularly difficult to disinherit a child because the Spanish Law on Inheritance obliges estates to be divided into three parts. Two thirds belong to the heirs: one third of which would correspond exclusively to the compulsory heirs —in Spanish, this part is called legítima (legitimate); the other third is aimed to improve any of the heirs’ portion as the testator wishes.
The management of economic concentration requires a due diligence report. After this, the acquirer prepares a binding offer to the target company which lays down the basics of the concentration contract. The national control of economic concentration aims to obtain the necessary authorisation of the transaction. It achieves this through notification duty, and then a two stage procedural phase.
The cuts to tax benefits planned in the draft of the Spanish fiscal reform will affect property acquired before the 31st of December 1994, experts thus expecting a rise in sales.
Electronic mail has become an indispensable tool in Spain for the exchange of information in our daily lives, both personally and professionally. It is expected to gain legal significance as the Civil Procedure already recognizes its validity of electronic evidence at trial in Spain.
The new General Telecommunications Law 9/2014 updates the current legislation in Spain, which dates from 2003, with two fundamental objectives: to facilitate the deployment of new generation networks and to improve the supply of innovative services to citizens. It also recognizes more effective rights for end users concerning the protection of information.
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