February 18, 2026 | Without category
The Ministry of Finance is considering a growing tax deduction in Corporate Income Tax for companies that hire new employees or increase salaries above the Interprofessional Minimum Wage (SMI). The measure, linked to the planned increase in the SMI in 2026,...
February 10, 2026 | Without category
The way a company communicates a dismissal is just as important as the reason behind it. An error in the method used or in proving the notification can lead to the dismissal being declared unfair or even null and void. Case law has been...
February 2, 2026 | Without category
The Directorate General of Taxes clarifies that the donation of a primary residence by taxpayers over 65 years of age does not generate income tax on capital gains, provided the legal requirements are met. This is established in a recent ruling...
January 26, 2026 | Without category
A recent ruling by the High Court of Justice strengthens the flexibility in taking parental leave for childbirth and childcare, limiting the restrictive criteria of the National Social Security Institute (INSS), allowing changes to the initially granted dates when there is an agreement with...
January 12, 2026 | Without category
Corporate Income Tax is undergoing significant changes for 2025 and 2026. The Government has approved a reduction in tax rates for SMEs and micro-enterprises, greater deductions for capital increases and hiring, and a minimum tax of 15% for large companies...
December 22, 2025 | Without category
A new Supreme Court ruling clarifies when registration with the Self-Employed Workers' Scheme (RETA) is mandatory, even if income does not reach the minimum wage. This criterion affects the self-employed, retirees, and...