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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.
What happens with VAT when selling a company's leasing vehicle to an employee?
When a company acquires a vehicle at the end of a lease with the intention of selling it to one of the company's employees, the VAT on the purchase of the vehicle by the company will be 100% deductible.
Personal income tax deduction reduced to 50% for new rental contracts from 2024 onwards.
The recent Housing Law introduces personal income tax (IRPF) tax incentives for new rental contracts for primary residences, with the aim of stimulating the supply of affordable prices. These rebates, which can reach up to 90%, came into force on 1 January 2024, but are conditional on the declaration of stressed market areas by the Autonomous Communities, none of which have done so until now.
The challenge of work-life balance: impact and challenges for companies
Royal Decree-Law 5/2023 of June 28 has introduced significant changes in the area of labor leave, expanding the rights of reconciliation and ensuring equality of treatment and opportunities between men and women at work. These updates have been the necessary response to the European Directive 2019/1158, which aims to balance the family and professional life of parents and caregivers.
The onboarding process, key in talent retention
The onboarding process or welcome program is a set of activities that a company carries out with the aim of integrating a new employee into its culture, values, and operations.
When does the worker with discontinuous fixed contract have to return to the company?
In which cases is it mandatory to issue corrective invoices for VAT?
According to VAT regulations, a corrective invoice must be issued in cases where the original invoice does not meet some of the requirements established as mandatory in the regulation governing invoicing obligations. It is also mandatory in cases where the charged VAT rates have been incorrectly determined or when circumstances occur that lead to the modification of the taxable base (return of containers or packaging, discounts, cancellation of operations, alteration in prices or provisional prices, non-payments).
Grup Carles and Fundació Àuria sign a collaboration agreement to boost entrepreneurship in the region
The collaboration between the two entities is born with a spirit of cooperation to activate labour inclusion in a context of crisis.
The Self-Employment Program promotes entrepreneurship projects through the Specialized Insertion Service.
Legislative news
Amendments to the VAT Regulation, the Excise Duty Regulation and the Regulation on mutual agreement procedures in the field of direct taxation
Royal Decree 11/71/2023 of 27 December.