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Amounts paid in lieu of notice for objective dismissal must now be subject to Social Security contributions
The General Treasury of Social Security changes its criteria on contributions for payments in lieu of notice in objective dismissals On 14 July 2026, the Social Security's Boletín de Noticias RED 08/2026 (RED News Bulletin) published a change to [...]
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." [...]


