Conheça as novas regras relativas aos deveres de informação nos fundos de pensões
A Norma Regulamentar n.º 7/2025-R, de 26 de agosto veio concretizar o estabelecido no regime jurídico da constituição e do funcionamento dos fundos de pensões e das entidades gestoras de fundos de pensões (RJFP), aprovado pela Lei n.º 27/2020, de 23 de julho, relativamente aos deveres de informação. Ao aprovar esta Norma, o supervisor visou promover […]
Spain_Can company directors be held liable for tax debts? The Supreme Court clarifies the rules
The Supreme Court handed down a landmark ruling on 20 May 2025 clarifying when and how company directors can be held liable for their companies’ tax debts. This decision has important implications for those in management positions in companies, as it sets clear limits on when such liability can be enforced. The General Tax Law […]
The Supreme Court rejects increasing severance pay via the European Social Charter
In recent years, severance pay in Spain has been the subject of two important debates, one of which was already settled by the Supreme Court in December 2024 when it denied the possibility of increasing compensation for unfair dismissal via Article 10 of ILO Convention 158 (STS 19/12/2024, appeal no. 2961/2023). With this ruling dated […]
Significant changes introduced by Law 5/2025, of 24 July, on civil liability and insurance in the circulation of motor vehicles
This reform, published in the Official State Gazette on 24 July, constitutes a regulatory milestone in the field of compulsory motor insurance, which will be analysed by the Insurance Department of Belzuz Abogados S.L.P. as it adapts Spanish law to Directive (EU) 2021/2118 and responds to the needs of a sector undergoing technological transformation. I. […]
La Directiva para la Transparencia Salarial: ¿Sabe lo que es? ¿Está su empresa preparada?
Hasta el 7 de junio de 2026, los Estados Miembros de la Unión Europea deberán transponer la Directiva (UE) 2023/970 del Parlamento Europeo y del Consejo de 10 de mayo de 2023 (“Directiva”), conocida como la Directiva para la Transparencia Salarial, que resulta de la evaluación realizada en 2020 a los efectos de la Directiva […]
WhatsApp Groups in Workplace?
The increasing digitalization of labor relations has introduced new communication tools, among which WhatsApp stands out for its ubiquity and informality. This platform, with millions of users worldwide, is increasingly used by employers as a working tool, allowing real-time, continuous communication with employees – or groups of employees – based on the assumption that they […]
¿Grupos de WhatsApp en el ámbito laboral?
La creciente digitalización de las relaciones laborales ha traído consigo nuevas herramientas de comunicación, entre las que destaca WhatsApp por su ubicuidad e informalidad. Esta plataforma, con millones de usuarios en todo el mundo, es percibida por los empleadores como una herramienta de trabajo que permite comunicarse en tiempo real y de manera continua con […]
El Tribunal Supremo rechaza incrementar la indemnización por despido vía Carta Social Europea
Durante los últimos años la indemnización por despido en España ha estado sujeta a dos debates de importancia, uno de ellos ya fue cerrado por el Tribunal Supremo en pasado mes de diciembre de 2024 cuando negó la posibilidad de incrementar la indemnización del despido improcedente vía artículo 10 del Convenio 158 de la OIT […]
La fiscalidad de los contratos de cash pooling en Portugal: dilemas, evolución reciente y perspectivas
El cash pooling, un instrumento centralizado de gestión de tesorería utilizado por grupos de empresas para optimizar la liquidez, reducir los costes financieros o minimizar las necesidades de financiación externa, es cada vez más común, especialmente entre las empresas con operaciones multinacionales. Sin embargo, uno de los puntos que genera mayor incertidumbre y debate entre […]
The taxation of cash pooling contracts in Portugal: dilemmas, recent developments and perspectives
Cash pooling, a centralized treasury management instrument used by groups of companies to optimize liquidity, reduce financial costs or minimize external financing needs, is increasingly common, especially among companies with multinational operations. However, one of the points that generates the greatest uncertainty and debate among companies, tax advisors and tax authorities is to know when […]