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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 [...]
Penalty Clauses: A useful tool, but not a guarantee
In business-to-business dealings — supply agreements, exclusivity arrangements, franchise contracts, sale agreements, minimum-term commitments, service agreements, and the like — there's often a clause that goes largely unnoticed until a dispute breaks out: the penalty clause. Its purpose is [...]
Post-Dismissal settlement agreements: Spanish Supreme Court clarifies the requirements for their validity
The Labor Chamber of the Spanish Supreme Court, in its judgment of 10 June 2026 (Appeal No. 2081/2025), has provided clear guidance on when a settlement agreement signed after a dismissal has a legally binding effect that prevents an [...]