Regulations on complimentary hours agreements in Spain
Article 12 of the Worker’s Statute regulates the completion of complimentary hours in Spain. Complimentary hours are those that surpass the ordinary working hours and are previously agreed to by the company and employee in writing, either at the signing of the part-time contract or afterwards.
Entities Holding Foreign Security (ETVE) in Spain
The main characteristic of Spanish Entities Holding Foreign Security is the tax exemption with regards to dividends and capital gains. This constitutes an important incentive for those interested in establishing holding entities in Spain.
The Difference between Overtime Hours and Complementary Hours in Spain
The new applicable labour regulation in Spain considers overtime hours carried out by part-time workers illegal, unless unforeseen circumstances justify their execution.
Agreements not included under the CCA in Spain
When considering whether an exemption applies to a consumer credit agreement (which would take the agreement outside the scope of regulation of the CCA), care must be taken to consider the precise terms of the relevant exemption.
Court fees applicable to legal entities in Spain
In their ruling 140/2016 of 21 July 2016, the Plenum of the Spanish Constitutional Court resolved the appeal brought by the Parliamentary Socialist Group of the Congress of Deputies against Law 10/2012, of 20 November 2012, regulating fixed fees in the context of the administration of justice and the National Institute of Toxicology and Forensic Science.
The Pre-contracting Process of a Consumer Credit Agreement in Spain
One of the basic pillars of the Consumer Credit Agreement Law in Spain (Law 16/2011) is the development of the regulation of the pre-contracting process; that is, the steps prior to a creditor and a consumer entering into a consumer credit agreement.
Hiring disabled workers is mandatory in Spain
According to the General Law on rights of persons with disabilities and their social integration, companies in Spain with 50 or more employees are required to hire at least 2% of workers with disabilities.
Mandatory registration of the working day in a company in Spain
The recent judgments of the Spanish National High Court stress the established obligation of companies in Spain to keep track of the daily work hours of their employees, regardless of the company’s size. Only with this prior monitoring may companies certify the performance of overtime.
Community fees of business premises in Spain
The Horizontal Property Act and Article 396 of the Civil Code in Spain provide that the obligations of businesses in a community are the same as those of other owners. Therefore, such businesses should bear the costs arising from maintaining the common areas of the community.
Business succession in Spain: the guarantees that must be respected
Business succession in Spain must be achieved with a certain degree of care in order to respect all the legal aspects of the acquired company and ensure a peaceful future for the acquiring company. In this way, the social guarantees that are enumerated in Article 44 of the Workers’ Statute should not be forgotten.
