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Form 232: Related transactions in Spain
Form 232 is an annual informative declaration of transactions carried out with related entities and/or related entities located in countries or territories classified as tax havens.
Electronic Mailbox in Spain, the way to communicate with Spanish Authorities
The use of the electronic signature has been gaining influence since its voluntary implementation until becoming the only way to communicate with Spanish Authorities. It is of crucial importance the electronic mailbox in Spain is checked daily in order to avoid potential fines for not answering such requirements.
Non-compete agreement during employment and post-contractual non-compete agreement in Spain
Non-compete agreement during employment and post-contractual non-compete agreement in Spain are used by companies to prevent their employees from harnessing their expertise and training acquired in the company to provide other companies in the sector or those engaging in similar business activity with this knowledge, both during and after the employment relationship.
Disciplinary dismissal in Spain
A serious non-fulfilment caused by employees may encourage managers to make a unilateral decision to terminate their employment contract through a disciplinary dismissal in Spain. When making the decision to carry out a disciplinary dismissal, it is important to comply with all of the legal requirements so that the dismissal is not subsequently declared unfair or void.
Per diem allowances in Spain – Social Security and Taxes
The number of employees that have to travel for work reasons is increasing. As such, companies have to cover the expenses of these trips through what are known as per diem allowances (or expenses payments). The concept of per diem allowances in Spain, particularly their work and taxation processing, can cause confusion and doubts when implementing them in the company.
Payment in kind in Spain, benefits for the entrepreneur
Flexible remuneration (payment in kind in Spain) is a method that is being used increasingly more in companies to offer candidates more attractive and competitive salary conditions and to keep employees motivated.
Achieve success with online sales in Spain
In the case of a reduced sales volume, the tax rate of the company’s country of origin is applied. However, if it exceeds the threshold of €35,000, in the case of Spain, the invoices must be issued with the tax rate corresponding to Spain.
Work experience contract in Spain
The aim of work experience contract in Spain is to enable the employee to gain experience in a field connected with his/her studies. These contracts have a minimum duration of six months and a maximum duration of two years.
The authentication of company records in electronic format
All entrepreneurs who are active in Spain must authenticate their accounting records in electronic format and online within a period of four months from the date on which the financial year ends.