Information must be provided before employment begins for contracts lasting more than four weeks. For employment relationships already in place on 5 October 2026, employers have 30 working days to provide the information if requested by the employee.
A social media post may justify disciplinary dismissal only where it amounts to a serious breach of employment obligations, taking into account the specific circumstances of each case.
Companies should review the applicable collective bargaining agreement, working calendars and working time arrangements to assess whether these situations may affect their business and to prevent potential disputes.
For a permanent establishment to exist, it is not sufficient to have goods stored in Spain; the company must have an adequate structure of human and technical resources enabling it to carry out its activity independently.
However, this difference in treatment could potentially infringe the free movement of capital, one of the fundamental freedoms of the European Union which, among other things, protects investments and movements of money between countries.