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Aseryde

Rescate de un plan de pensiones durante la percepción del subsidio de desempleo

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...

¿Son deducibles en el IS los intereses de demora no tributarios?

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...

Alta fraudulenta en la Seguridad Social para cobrar la maternidad

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...

Fraccionamiento en el pago de la indemnización por despido objetivo

Splitting the payment of compensation for objective dismissal

  When faced with a dismissal procedure for objective reasons, it is very common to make mistakes, both in the consultation period (collective dismissals) or at the time of communicating the decision to the worker (individual dismissal), which can lead to inadmissibility, and...

Contratos temporales: cómputo de la antigüedad

Temporary contracts: calculation of seniority

  The unity of contracting in a succession of contracts is not always evident, especially when there are long cessation periods. The 4th Chamber of the Supreme Court, in a ruling dated April 14, rejected the appeal for unification of doctrine...

Mayor control de los alquileres en el IRPF

Greater control of rents in personal income tax

This is one of the biggest frauds in personal income tax, which has caused the Treasury to implement more effective detection systems. “According to the data available to the Tax Agency, you have made property rental advertisements in different...

Obligatoriedad del registro de la jornada diaria de los trabajadores

Mandatory registration of workers' daily hours

The recent ruling of the National Court (s. 02-19-2016) and report of the General Directorate of Employment of the Ministry of Labor (03/01/2016) have come to interpret art. 35.5 of the Workers' Statute (5. For the purposes of calculating overtime,...

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