Companies should review the applicable collective bargaining agreement, working calendars and working time arrangements to assess whether these situations may affect their business and to prevent potential disputes.
For a permanent establishment to exist, it is not sufficient to have goods stored in Spain; the company must have an adequate structure of human and technical resources enabling it to carry out its activity independently.
Not all leaves of absence operate in the same way, and one of the most common misconceptions is that they all guarantee job reservation or impose the same obligations on employers.
Choosing the right type of leave, planning its duration and coordinating the absence in advance can improve work-life balance and reduce potential workplace conflicts.
This measure of the public pension system, aimed at strengthening the financial sustainability of Social Security, introduces an additional progressive contribution on top of the standard contributions, which applies exclusively to high-income earners.