The recent ruling by the Social Chamber of the Supreme Court of June 16, 2026 (Judgment No. 547/2026, Appeal 97/2025) addresses attendance bonuses that may be established in collective bargaining agreements, and whether, in light of certain absences, the...

The sustainability of the public pension system is one of the most complex and persistent structural debates in Spain in recent decades. In this context of demographic transformation, Royal Decree 416/2026 was published on May 28th...

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 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.

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...

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...