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There are few legal terms as casually used as these two. Not surprisingly, they are often incorporated as "almost-standard" clauses in thousands of sales contracts, without realizing the legal and economic consequences that the inclusion of one term or the other may entail for the signatories.

The Law on Urban Leases (LAU) does not establish a specific deadline for returning the deposit at the end of a lease and only states that, after one month from the delivery of the keys, if the corresponding amount is not returned, interest will start to be applied.

Efficient payment management is essential for any business. Avoiding delinquency not only protects your company's financial health but also helps maintain strong relationships with your clients. Here are seven practical tips to effectively manage payments and prevent unnecessary delays.

Until 2015, legal entities (limited or public companies, political parties, associations, etc.) could not be subject to criminal liability. In other words, they could not be convicted for committing a crime. This changed with the reform of the Penal Code, which opened the door for certain crimes to be directly attributed to the legal entity, in addition to the natural person who committed the criminal act within the organization.

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.