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The Supreme Court softens the criteria for employees in real estate groups
Recent Supreme Court (TS) jurisprudence appears to be moving towards a more flexible interpretation of the requirement for the organization of material and human resources in corporate structures dedicated to real estate leasing. This factor is...
Tomarial consolidates its boutique model and accelerates its growth through digitalization and specialization of the firm
Tomarial Abogados, Economistas y Consultores is growing without changing its business model. By 2025, the firm will maintain its client portfolio and expand it with new companies, leveraging digitalization, artificial intelligence, and increasingly sophisticated consulting services.
The end of VAT for the self-employed? Legal keys to a reform that could transform their tax situation
In recent weeks, the taxation of the self-employed has returned to the center of public debate following headlines announcing the supposed "end of VAT" for those with lower incomes. However, from a different perspective...
Evolution of absenteeism in Spain from 2022 to 2025
Absenteeism in Spain is becoming a major problem for companies; in the last four years, the number of employees on sick leave has steadily increased. What began as a post-pandemic adjustment has transformed into a...
VAT deduction on customer hospitality: the CJEU rules on Spanish regulations
The preliminary question raised by the Spanish Supreme Court (TS) regarding the deduction of VAT on expenses related to customer hospitality has now been resolved by the Court of Justice of the European Union (CJEU). The judgment, issued on March 12...
New retirement challenges: More flexible calculation
The new system for calculating the regulatory base for retirement pensions, approved by Royal Decree-Law 2/2023 of March 16, on urgent measures for the expansion of rights of..., will begin implementation on January 1, 2026.
Tomarial participates in the signing of the new collective agreement for the Oceanogràfic, which affects 540 workers
Valencia, March 9, 2026. The law firm Tomarial Abogados, Economistas y Consultores participated as legal advisor in the signing of the new collective bargaining agreement for the Oceanogràfic of Valencia, managed by Avanqua Oceanogràfic. The agreement was signed on...
Changes to deductions for health and sports expenses in the Valencian Community
The Valencian Government has approved Decree-Law 1/2026, of February 27, which introduces significant changes to regional income tax deductions in the Valencian Community related to healthcare expenses and the practice of sports and health activities. The main...
Tomarial is growing internationally and expects that two out of every five clients will be foreign by 2026
The Valencian firm consolidates its boutique model as a strategic partner for international companies and investors. Valencia, March 5. Tomarial Abogados, Economistas y Consultores consolidates its international positioning in an increasingly...
The new minimum wage and its deduction in personal income tax. A real or deferred solution?
On February 19, Royal Decree 126/2026, of February 18, was published in the Official State Gazette (BOE), setting the minimum interprofessional wage (SMI) for 2026 at €1.221 per month, which represents an annual remuneration of €17.094. In the same...
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