Latest News
Accounting | Tax | HR | Legal
New employment information requirements for companies
Information must be provided before employment begins for contracts lasting more than four weeks. For employment relationships already in place on 5 October 2026, employers have 30 working days to provide the information if requested by the employee.

Coordinated timeline for VeriFactu and electronic invoicing
The VeriFactu requirements are expected to be postponed until October 2028, in coordination with the rollout of mandatory electronic invoicing between businesses and professionals.

Social media and disciplinary dismissal: can a social media post justify dismissal?
A social media post may justify disciplinary dismissal only where it amounts to a serious breach of employment obligations, taking into account the specific circumstances of each case.

Public holidays and weekly rest: is there a right to compensation?
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.

Does a logistics warehouse in Spain constitute a permanent establishment for VAT purposes?
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.

Non-residents from non-EU countries and property rentals in Spain
However, this difference in treatment could potentially infringe the free movement of capital, one of the fundamental freedoms of the European Union which, among other things, protects investments and movements of money between countries.

Types of leave of absence in Spain
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.

Paid and unpaid leave in Spain: differences and when to use each one
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.

545 days of temporary incapacity and substitution contracts
Once this period has elapsed, the INSS has 3 months to determine whether Permanent Incapacity (PI) should be recognised, during which the employer may deregister the employee from Social Security without terminating the employment contract.

Solidarity Contribution in 2026: what it is and how it affects payroll
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.