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The Supreme Court shields the collection of bonuses: sick leave and permits periods are untouchable

The Supreme Court shields the collection of bonuses: sick leave and permits periods are untouchable

Implications of the ruling dated January 16, 2026 on variable compensation and non-discrimination in the company.
2026 Time Record: Is digitalization mandatory for companies?

2026 Time Record: Is digitalization mandatory for companies?

Since 2019, daily timekeeping has been a legal requirement for all companies in Spain. However, in 2026, there is still a recurring question: is it mandatory for the system to be digital? The increasing pressure from the Labor Inspection, technological evolution, and the use of mobile applications have created the feeling that the paper format has become obsolete or even prohibited. In this article, we analyze what the regulations actually demand, which media are valid, and what are the risks of not having an adequate system.
Precautionary measures in harassment protocols

Precautionary measures in harassment protocols

The reporting person must be protected without being penalized.
How to oppose the registration of a new trademark?

How to oppose the registration of a new trademark?

Discover how to protect your trademark if a third party tries to register one that may be confused with yours. We explain the opposition procedure and the legal actions available.
Validity of the board

Validity of the board

What if the administrator does not attend?
The VAT franchise regime: what it is, what Europe allows, and why it does not exist in Spain

The VAT franchise regime: what it is, what Europe allows, and why it does not exist in Spain

A figure provided for in European regulations that could benefit thousands of self-employed workers, but which is still not applied in our country.
Ordinary residence in Spanish territory: general criteria and territorial particularities

Ordinary residence in Spanish territory: general criteria and territorial particularities

Determining ordinary residence in Spain is a key aspect in tax matters. Essential tax obligations depend on this condition, both for individuals and for those who advise them. Although the legislation establishes general criteria, their application varies depending on the territorial context, and requires technical precision to ensure legal certainty
Increase of the Minimum Wage

Increase of the Minimum Wage

The Royal Decree setting the minimum interprofessional wage (MIW) for 2026 has already been published in the BOE.
Closing a company without following legal procedures: a personal risk for the administrator

Closing a company without following legal procedures: a personal risk for the administrator

Liquidating a company is not just a business decision: it is a legal process that, if not followed correctly, can have serious financial consequences for the administrator

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