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...
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 ...
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 story...
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 several...
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...