Tomarial News
The sports sponsorship contract and its tax implications
As a starting point for the broad concept of advertising sponsorship, it is worth mentioning the definition contained in Law 34/1988, of November 11, General Advertising, which establishes in its article 22 that the sponsorship contract is one by which he...
December 14: Technical session on the company's challenges for 2024
Tomarial has organized its annual technical session, dedicated to analyzing the challenges that companies face in 2024 in the tax, labor and commercial fields. As our managing partner, Antonio Ballester, explains, "the end of 2023 is presented as...
Is it possible to provide advance payments on account of temporary disability benefit?
The legal relationship that unites the company with the worker is established by a series of rules (legal and regulatory provisions, collective agreements), as well as by the will of the parties - manifested in the employment contract -, the uses and ...
Best Lawyers recognizes three Tomarial partners and highlights Antonio Ballester as lawyer of the year
The international directory Best Lawyers has highlighted Antonio Ballester as Lawyer of the Year in its Spanish edition for 2024, the highest distinction in its ranking of legal professionals. The managing partner of Tomarial obtains this distinction for the first time...
Apply the exemption in Patrimony of the sole partner even when the management function is performed by a third party
Article 1 of Law 19/1991, of June 6, on Wealth Tax (hereinafter, LIP) regulates that the purpose of the tax is to tax the net assets of natural persons, this being the set of assets and rights of economic content. In...
ProDespachos recognizes Tomarial with the award for the best professional career
The ProDespachos directory has recognized Tomarial with the award for the best professional career in the III edition of its Awards for Innovation in professional offices. The specialized portal ProDespachos has delivered this...
Maximum legal compensation for dismissal: A death foretold?
Today, the legal compensation for unfair dismissal is quantified on the basis of 33 days of work per year of service, with a maximum of 24 monthly payments, according to the current wording of article 56. 1 of Royal Legislative Decree 2/2015, of October 23,...
Attention, companies! Data protection telephone scams
Given the queries we have received from customers, we want to warn companies about an attempted telephone scam that has been multiplying in recent weeks. These are phone calls to companies, in which they threaten sanctions...
Analysis of the problems in VAT on services provided electronically
Emprendedores magazine has published in its October edition and within its legal and tax guide, a news item on the problems generated by VAT on services provided electronically. To analyze this issue, they have requested the opinion of...
New work permits
Nowadays there is a lot of talk about family conciliation, the ability to combine work and family life. Through Royal Decree Law 5/2023, of June 28, the new measures for family conciliation and the personal life of parents and children were published...
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