El impuesto sobre el incremento de valor de los tercos de naturaleza ufana (IIVTNU)

The Tax on the Increase in Value of Urban Land

The Tax on the Increase in Value of Urban Land, known as municipal capital gains tax (hereinafter, IIVTNU), given its course in recent years until the recent Constitutional Court Ruling (STC) of 26/10/2021, is a tax that levied and intends to continue to levy, after the brand new Royal Decree-Law (RD-Law) 26/2021 of 08/11/2021, published…
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De nuevo con limitaciones a los pagos en efectivo

Again with cash payment limitations

On 10 July 2021, Law 11/2021, of 9 July, on measures to prevent and combat tax fraud, transposing the Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (the “Law 11/2021”) was published in the Official State Gazette and came…
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Los planes de igualdad y su implantación urgente

Equality plans and their urgent implantation

Royal Decree 901/2020, of 13 October, regulating Equality Plans The Royal Decree 901/2020, of 13 October, regulating Equality Plans and their registration (hereinafter, “RD 901/2020”), was passed in order to comply with the provisions of Royal Decree-Law 6/2019, of 1 March, on urgent measures to guarantee equal treatment and opportunities between women and men in…
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In this exceptional situation marked by the Covid-19 pandemic, we find ourselves in a scenario of continuing uncertainty, where a vigilant attitude towards each of the government movements that mark the course to be followed is decisive. Taking the Temporary Employment Regulation (ERTE) file as a measure of labor flexibility, its classification according to the…
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Medidas y ayudas para los alquileres con ocasión del Covid-19

Measures and aid for rentals in response to the Covid-19

A missed opportunity for leases of business premises. Among other issues, Royal Decree 463/2020, of March 14, imposed limitations on freedom of movement and established containment sanitary measures that have led to a reduction in the economic activity of our country and a stoppage of activity from numerous sectors which is causing significant losses for…
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Did you acquire “Banco Popular” shares and still have them in your share portfolio?

Let us show you how to recover your investment. Maybe you are –or perhaps the company you represent– one of those many shareholders of the Banco Popular Español, S.A. (hereinafter, “Banco Popular”) that decided to buy shares of this financial entity based on the solvency data it offered. Then you woke up on June 7th,…
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Incremento del salario mínimo interprofesional en el año 2020

Increase in the Minimum Interprofessional Salary in the year 2020

The Minimum Interprofessional Wage (“SMI”) is the minimum economic remuneration that is officially fixed by the State, and which any employer is obliged to pay to its employees. In this regard, on February 5, 2020, Royal Decree 231/2020 of February 4, which establishes the SMI for 2020 (“RD 231/2020”), entered into force, with retroactive effect…
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Objective dismissal for faults of assistance still justified

Article 52.d) of Royal Legislative Decree 2/2015, of October 23, which approves the Consolidated Text of the Workers’ Statute Law (“ET”) enables the employer to terminate the employment relationship by absenteeism in case of reaching certain thresholds for absences even if they are justified. Such thresholds are to reach (or, of course, exceed): (i) 20%…
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To Keep in mind for the upcoming General Shareholders’ Meetings

The general shareholders’ meetings of those companies where the financial year is the calendar year shall begin to be called soon. Thus, for those companies that closed their financial year last December 31, – the vast majority of the Spanish companies -, the time limit provided to in the Royal Legislative Decree 1/2010, July 2,…
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Keep your business information safe

The new act on business secrets will help you. The efforts undertaken internationally to ensure that the competitiveness of companies and research organizations that are based on know-how and undisclosed business information (business secrets) are adequately protected have a long standing. At first, these efforts were reflected in the Agreement on Trade-Related Aspects of Intellectual…
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