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Aseryde
Documentation to be delivered in the collective modification of working conditions
In a matter analyzed by the Supreme Court regarding the determination of the documentation that a company must deliver to the social representation in the consultation period that must precede the decision to substantially modify working conditions,...
Salaries of Directors for their personal work: they are deductible for the company
In the binding consultation V1040-16, of March 15, the DGT provides a response regarding the deductibility of the salaries received by directors of a company not for their position as such but for their personal work. Specifically, the issue raised...
Subsidy bases are published for programs aimed at Safety and Health at Work.
The BORM published in the bulletin of yesterday, July 7, the Order of June 28, 2016 on regulatory bases for subsidies intended for programs that promote labor relations and safety and health at work. The purpose of the aforementioned Order is to establish...
Grants from the Autonomous Community of Murcia to companies and artisan workshops
EL BORM publishes on July 2, the order of the Ministry of Economic Development, Tourism and Employment of June 13, 2016, which establishes the regulatory bases for subsidies to individual artisans and artisan companies in the Region of Murcia. He...
Workers' vacations: analysis of current regulations
As a reminder and with the start today of the longest vacation period of the entire year, we detail a summary of the main characteristics of this workers' right. Application of the right to vacation The right to a vacation...
Tax incentives for a company that does not have full-time workers or business premises
In a recent ruling of the TSJ of Murcia, Contentious-Administrative Chamber, the settlements endorsed by the TEAC resolution were revoked, which was based on the fact that the appellant entity lacked economic activity only for not employing a worker in...
Rescue of a pension plan while receiving unemployment benefits
The Supreme Court establishes that it can only be considered obtaining income that would give rise to losing the right to the benefit, the capital gains where applicable, and not the mere income of the amount of the plan, the same as if it were the sale of a property. . The 4th Room...
Are non-tax late payment interest deductible in the IS?
The General Directorate of Taxes, in a binding consultation issued on April 6, pronounces on the deductibility in the Corporate Tax of non-tax late payment interest in the following terms: Those derived from debts with the SS and with...
Fraudulent registration in Social Security to collect maternity
The Contentious-Administrative Chamber of the Superior Court of Justice of Cantabria has rejected the appeal of a company against the decision of the General Treasury of Social Security to annul the registration of a worker whose contract lasted one month...








