The Inheritance Rights of the Widows in Spain
To ascertain the share of the inheritance allocated to the surviving spouse, it is crucial to establish the marital status at the time of the deceased’s death and whether it aligns with the inheritance rights of descendants or ancestors.
Support for the Growth and Development of Business Projects in Spain
Published on September 28, 2013, in the Spanish Legal Bulletin (BOE), Law 14/2013 introduces various measures aimed at reducing administrative burdens for employers. It simplifies legislation on hazard prevention for employers with up to 25 workers and replaces the physical visiting book requirement with an electronic counterpart accessible to the Spanish Inspectorate of Labour and Social Security.
A Single Market for Mortgage Loans for Real Estate Contracts
On January 28, 2014, a majority of the members of the Council of the European Union adopted a Directive to grant more protection to persons participating in mortgage loan proceedings. …
Amendments to the Right of Withdrawal in Electronic Commerce in Spain
The adaptation of Directive 2011/83/EU of the European Parliament and of the Council on Consumer Rights has caused several changes to the Right of Withdrawal. These changes are necessary when …
Support to Entrepreneurs in Spain by Social Security Reductions
Law 14/2013 to Support Entrepreneurs and Internationalization outlines the reduction in Social Security contributions for workers engaged in multiple activities. Main modifications Contribution Applicable to Workers in the Special Scheme …
New Measures to Improve Stable Hiring and Employability in Spain
The Real Decree Law 16/2013 of December 20, 2013 on measures to promote stable hiring and improve the employability of workers includes modifications to Spanish Social Security contribution rates. Modifications …
Inheritance or Donation in Spain?
In Spain, the highest tax rate for inheritance acquisitions is 32% for the portion of taxable income surpassing 800,000 Euros. Although the discussed bonus can mitigate the tax liability arising from hereditary acquisition, the taxation associated with inheritance might still exceed that stemming from a donation.
The Training and Apprenticeship Contract in Spain
On January 11, 2014, the Spanish Legal Bulletin (BOE) published the Order ESS/2518/2013 of December 26, 2013 (which became effective on January 12, 2014), which regulates the training aspects of …
Restructuring of Entrepreneurial Debt in Spain
Royal Decree-Law 4/2014 revamps regulations on Insolvency Law’s refinancing agreements, broadening their potential content and clarifying rules for extending effects to non-signatory or dissenting creditors. This allows involvement of creditors with tangible securities in certain circumstances.
Costs and Funding of the Training Activity in Spain
The time spent for training activity may not be less than 25% during the first year of activity, or 15% during the second and third year, of the maximum workday …
