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What is the deadline for the return of the deposit in the rental of a property?
The Law on Urban Leases (LAU) does not establish a specific deadline for returning the deposit at the end of a lease and only states that, after one month from the delivery of the keys, if the corresponding amount is not returned, interest will start to be applied.
The challenge of work-life balance: impact and challenges for companies
Royal Decree-Law 5/2023 of June 28 has introduced significant changes in the area of labor leave, expanding the rights of reconciliation and ensuring equality of treatment and opportunities between men and women at work. These updates have been the necessary response to the European Directive 2019/1158, which aims to balance the family and professional life of parents and caregivers.
In which cases is it mandatory to issue corrective invoices for VAT?
According to VAT regulations, a corrective invoice must be issued in cases where the original invoice does not meet some of the requirements established as mandatory in the regulation governing invoicing obligations. It is also mandatory in cases where the charged VAT rates have been incorrectly determined or when circumstances occur that lead to the modification of the taxable base (return of containers or packaging, discounts, cancellation of operations, alteration in prices or provisional prices, non-payments).
Grup Carles and Fundació Àuria sign a collaboration agreement to boost entrepreneurship in the region
The collaboration between the two entities is born with a spirit of cooperation to activate labour inclusion in a context of crisis.
The Self-Employment Program promotes entrepreneurship projects through the Specialized Insertion Service.
The Supreme Court extends the maternity deduction for childcare expenses to nurseries
In a ruling on 8 January, which unifies criteria, the Supreme Court has decided to extend the deduction for maternity in the Personal Income Tax (IRPF) to the costs of childcare.
The key to financial stability in exceptional times
Effective debt collection management is crucial for all companies, especially under exceptional circumstances like the present, where cash flow becomes central to the survival of the business
The Importance of Proper Planning for Family Business Succession
Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.