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Does a logistics warehouse in Spain constitute a permanent establishment for VAT purposes?
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.
Types of leave of absence in Spain
Not all leaves of absence operate in the same way, and one of the most common misconceptions is that they all guarantee job reservation or impose the same obligations on employers.
Paid and unpaid leave in Spain: differences and when to use each one
Choosing the right type of leave, planning its duration and coordinating the absence in advance can improve work-life balance and reduce potential workplace conflicts.
Solidarity Contribution in 2026: what it is and how it affects payroll
This measure of the public pension system, aimed at strengthening the financial sustainability of Social Security, introduces an additional progressive contribution on top of the standard contributions, which applies exclusively to high-income earners.
Directive (EU) 2023/970: new pay transparency obligations
This Directive broadens the existing framework and introduces more harmonised and comparable criteria across the EU, with the aim of strengthening pay equality, improving salary transparency and facilitating the detection of the gender pay gap.
What is the SMAC and how does it work in employment disputes in Spain?
This body acts as a preliminary stage aimed at resolving disputes between employers and employees more quickly and, where possible, avoid judicial proceedings.
How to start operating in Spain: obligations for foreign companies
Establishing a foreign company in Spain requires careful prior planning, particularly regarding the operating structure and compliance with tax, employment and corporate obligations from the outset.
Pillar 2 in Spain: how the new 15% Top-up Tax works
This tax ensures a minimum effective tax rate of 15% for multinational groups, regardless of where they operate, and combats aggressive tax planning to achieve a fairer international tax system.
VeriFactu vs SII: differences between tax control systems in Spain
While SII focuses on the near real-time reporting of VAT records to the Spanish Tax Agency, VeriFactu acts on invoicing software to ensure the integrity and accuracy of the data.
B2B E-Invoicing: a new framework for payment deadlines
This measure provides businesses and self-employed professionals with greater control and efficiency in managing their collections, enhancing transparency and security in commercial relationships.