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The declaration of the year, almost back to normal
We are entering, as every year, the campaign for the income tax declaration. This campaign to settle our fiscal obligations regarding income and assets for the 2022 financial year began last April 11. There are no changes in the deadline for submitting declarations, which will conclude on June 30 (if the result is to be paid with bank domiciliation, the last day will be June 27).

Is equality in the company a reality yet?
Our society is increasingly aware of issues related to equality. As a result, both the administration and workers are demanding more procedures and mechanisms from organizations to guarantee equal treatment and opportunities, and non-discrimination based on sex, sexual orientation, gender identity, or gender expression.

Causes and Consequences of Objective Dismissal
The worker's ineptitude as a cause of dismissal, according to article 52 of the Workers' Statute (ET). Here are the relevant aspects of this legal provision and how it affects both the employee and the company.

Debt Recovery
Carrying out proper debt collection management is essential for all businesses. This is more evident in exceptional circumstances like the present, where cash flow is the focus of any company and managers and owners realize its importance for business survival. Often, this task becomes laborious for many of them, who have to deal with clients who fail to meet their payment commitments, leading to financial problems for their business. This can affect their growth, as sometimes they must resort to alternative financing sources to continue existing and, in the worst case, can be dragged to closure due to lack of liquidity. For this reason, it is very important that every company has a debt collection policy, implementing methodologies that allow it to be more effective and, consequently, avoid the serious problems that delinquency entails.

More Changes in Housing
Housing is an extremely complex problem, in which everyone participates to some extent and viewpoints vary widely.
All the factors involve clash and interact with each other, such as the labor market, land ownership, construction costs, urban planning, the effectiveness of justice... and there are no magic solutions to solve all these issues.

Notarial divorce, an alternative to judicial proceedings
In 2015, with the reform introduced by Law 15/2015 on Voluntary Jurisdiction, the possibility of carrying out divorces before a Notary was approved.
This has allowed other legal operators to authorize divorces, benefiting both the courts, always overloaded with work, and individuals, as it avoids the need to resort to a slow and economically inefficient justice system.

The importance of registering trademarks
When we buy a property, we usually take great care to ensure it is registered in our name. Similarly, we should attach the same importance to registering a trademark.
First of all, let's clarify a point that is often misunderstood: a trademark is not "patented", but "registered". Although both trademarks and patents are part of Industrial Property, they are not the same and should not be confused.

The Supreme Court extends the maternity deduction for childcare expenses to nurseries
In a ruling on 8 January, which unifies criteria, the Supreme Court has decided to extend the deduction for maternity in the Personal Income Tax (IRPF) to the costs of childcare.

Legislative news
Entry into force of Organic Law 1/2025 on efficiency measures for the Public Ministry of Justice.
Organic Law 1/2025, published on 3 January 2025, introduces reforms to improve the efficiency of the public justice system. The main changes include the creation of the Courts of Instance, which replace the unipersonal courts with a collegiate structure, and the mandatory use of appropriate means of dispute resolution (ADR), such as mediation, prior to the initiation of judicial proceedings in civil and commercial matters. These measures aim to streamline the resolution of disputes and reduce the burden on the courts.