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June 13th and December 1st 2023, deadlines for implementation of the Internal Whistleblowing Channel

Law 2/2023 of 20 February 2023, which entered into force on 13 March 2023, has a significant impact on medium and large companies, which will be obliged to implement an internal whistleblowing system. who is protected? The…

New law on the promotion of the entrepreneurial ecosystem of companies

Startup Law as a new measure to help entrepreneurs. On 23 December 2022, Law 28/2022, of 21 December, on the promotion of the start-up ecosystem (colloquially known as the Startup Law) came into force, which, together…

Claiming holidays not taken by the worker

The High Court of Justice of Madrid declares the right of a worker to be compensated for holidays beyond the last year of work. The judges of the Chamber of the Madrid High Court of Justice in the judgment handed down…

New recruitment bonuses

On 11 January 2023, Royal Decree Law 1/2023 was published, on urgent measures in the area of employment incentives, whose objective is to redesign the system of hiring incentives to improve its efficiency and promote quality…

The creation of company WhatsApp groups without the employee's consent is legitimised

The AEPD ruled that it is valid to include employees in company WhatsApp groups without the need to obtain their consent. On 9 January, the AEPD's resolution was published, by virtue of which the inclusion of workers…

Elimination of the obligation to provide the company with a sick leave report

In this article we analyse the most important aspects of Royal Decree 1060/2022 of 27 December. The most important new feature of Royal Decree 1060/2022, of 27 December, which amends Royal Decree 625/2014, of 18 July,…

Key tax and fiscal issues and developments for 2023

In a month of unbridled legislative activity in December, numerous laws have been passed which have an impact on different areas of the law and of which we would like to highlight mainly those referring to taxation and fiscal…

Tax novelties in the General State Budget Law for 2023

On 24 December last, Law 31/2022 on the General State Budget for 2023 (LPGE) was published in the Official State Gazette (BOE). The LPGE has been approved with changes in tax matters, with effect from 1 January 2023,…

Improvements in taxation provided for in the Startups Act

On 22 December last, Law 28/2022, of 21 December, on the promotion of the start-up ecosystem was published, introducing improvements in the taxation of impatriates, investors, workers and venture capital fund managers. Law…

Calculation of net assets to determine the existence of grounds for dissolution of a company

Royal Decree-Law 20/2022, of 27 December, has approved an extension to the so-called accounting moratorium approved in 2020 due to the pandemic with respect to the losses of the financial years 2020 and 2021, concluding that…

New tax on non-reusable plastic packaging

Given the proximity of the entry into force of the tax - 1 January 2023 - and given that its impact may affect many companies, we believe it is important to recall the main aspects of this tax. The tax is levied on the…

Application of the reduction in personal income tax on pension plans received in different years

The Central Economic Administrative Court (TEAC) has modified the criterion of the Tax Agency which only allowed the 40% reduction to be applied to benefits in the form of capital received in a single financial year. The…

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