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Supreme Court clarifies when attendance bonuses must be paid during employee absences
In a ruling dated 28 May 2026, Spain's Supreme Court (Social Chamber) has set a clear, distinct standard for how attendance bonuses apply during sick leave versus paid leave — settling a question that has long caused confusion in [...]
Corporate Income Tax: Why the tax rate is no longer a simple checkbox
A seemingly simple question - “What tax rate applies to my company?" - rarely has a straightforward answer. The honest response would be: "Before I can tell you, I need to get to know your company a little better." [...]
The Small Enterprise Regime under Spanish Corporate Income Tax: Benefits, Deadlines, and Risks in Group Structures
1.Regulatory Framework The special regime for small-sized entities ("ERD"), set out in Articles 101 to 106 of Law 27/2014, of November 27, on Corporate Income Tax ("LIS"), is one of the main tax-support tools available to small and medium-sized [...]