Emergency circular regarding the cold air mass (DANA): workplace measures in the event of a civil emergency due to weather conditions.
Employment measures in the event of a civil alert due to extreme weather conditions. DANA 2024. This urgent circular, addressed to companies and employees, sets out the employment measures to be implemented in response to the alert due to torrential rain. Although there are no mandatory government restrictions, it is recommended that the following actions be considered: Temporary Lay-offs (ERTE) due to Force Majeure: Companies may implement temporary lay-offs if weather conditions prevent work from being carried out, as in the case of
Royal Decree 1026/2024 on measures to promote equality and non-discrimination for LGBTI people in the workplace
Explanatory summary of Royal Decree 1026/2024 of 8 October, implementing the planned set of measures for equality and non-discrimination of LGBTI people in the workplace. By Ramon Alexandre Salvat of Auris Advocats.
Guarantors of ICO COVID loans breathe a sigh of relief: Judge reduces their liability from 100% to 20%
In a landmark ruling, Barcelona’s Court of First Instance No. 29 has reduced the fiduciary liability of guarantors for ICO COVID loans from 100% to 20%. This ruling significantly eases the burden on guarantors and sets a crucial legal precedent. The ruling is based on an error of consent due to a lack of clarity in the loan terms. For further information and legal advice, read our full article.
Repeal of Decree-Law 6/2024 on short-term tenancies in Catalonia
An analysis of the recent repeal of Decree-Law 6/2024 in Catalonia, which regulated seasonal and room lettings. The failure to ratify this decree has brought about a significant change in the legal framework governing the right to housing in the region. We explore the legal background to the decree, the reasons behind its repeal and the potential implications for landlords and tenants. As the rental market continues to face challenges, we discuss the im
Last few days to apply for the Golden Visa
The Government has announced the abolition of the option to obtain residency through the Golden Visa scheme, established under Law 14/2013 to encourage foreign investment. Investment options include €2 million in government bonds, €1 million in shares or investment funds, and the purchase of property worth at least €500,000 per applicant. It is essential to meet the requirements approved by the Directorate-General for International Trade and Investment. It
New Guidelines on the Foreign Investment Declaration
Note on the recent update to the regulations governing foreign investment in Spain, following the entry into force of Royal Decree 571/2023, Order ECM/57/2024, and the Resolution of the Directorate-General for International Trade and Investment. This set of provisions introduces significant changes to the declaration and compliance regime for foreign investments
Digital nomads have six months to take advantage of the Beckham Act
The Beckham Act: Six-month deadline for claiming benefits Order HFP 1338/2023 of 13 December (published in the Official State Gazette on 15 December) approves Form 151, the Personal Income Tax Return for taxpayers under the special scheme applicable to professionals, entrepreneurs and investors […]
Preliminary draft of the new Family Law
PRELIMINARY: On 28 March 2023, the Council of Ministers approved the preliminary draft of the Family Law, which incorporates significant new provisions in the field of labour relations. We are faced with new legislation introduced by the Government which aims to address the difficulties in balancing […]
Withholding rates applicable to different types of income (2022)
Personal Income Tax (IRPF) is currently the tax that generates the most revenue for the Spanish Tax Agency (AEAT). It is a personal, progressive and direct tax levied on income earned during a calendar year. In other words, it is directly linked to the taxpayer’s income, taking into account their personal and family circumstances. The General State Budget provides for […]
The Supreme Court has ruled in our favour: the obligation to implement security measures is an obligation of means, not of result
As we mentioned in previous posts, last May the Supreme Court granted leave to appeal in a case to determine whether data protection is an obligation of means or of result, focusing in particular on the obligations set out in relation to the necessary implementation of security measures to keep data protected […]