Companies affected by the DANA are legally entitled to review their contracts
“Companies affected by the DANA are absolutely legally entitled to review and readjust the conditions of their contracts,” explains Tomarial, the councillor. Javier Orduña the effective application of the rebus clause in an exceptional situation...
The Supreme Court rules on the application of reductions in the consolidation of ownership in Inheritances and Donations
The Supreme Court, in a recent ruling, carries out an analysis on the application of reductions due to kinship, in whole or in part, of the Inheritance Tax, in the consolidation of ownership when the presentation of...
Employment pension plans in the construction sector
Law 12/2022, of June 30, regulating the promotion of employment pension plans, introduced a series of significant changes to the Social Security system. This law modified Royal Legislative Decree 8/2015, of October 30, by which...
The uncertain future of the Wealth Tax
Recently the Constitutional Court has accepted for processing the unconstitutionality appeal presented by the Popular Parliamentary Group, in relation to the modifications that the General State Budget Law of 2021 introduced in the Tax...
We give our opinion in Entrepreneurs about the reform of the Patronage Law
The associate director of our Tax Area, Teresa Girón, has given her opinion on the reform of the Patronage Law in the Emprendedores magazine. In the section called "the expert's opinion", Teresa Girón analyzes the content of this reform, which came into force on 1...
