Directive 2014/19/EU aims to improve access to payment accounts, provide uniform processes for account switching and ensure comparability of payment account fees (right to assess a basic payment account in the European Union).
This is a new obligation (Beneficial ownership in Spain) to be included in the financial statements for the fiscal years beginning in 2017.
Decision V0066-18 dated 17 January 2018 sets forth that a server located in Spain may constitute a permanent establishment in Spain for the purposes of Corporate Tax.
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.
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.
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.