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Companies often give electronic devices to their employees for the performance of their duties, such as mobile phones and computers. In these cases, two elements collide: the employer's right to take surveillance and control measures and the fundamental rights of employees such as privacy, protection of personal data and secrecy of communications.

From 2025 you could be exempt from paying VAT for the self-employed and SMEs with a turnover of less than 85,000 euros per year. In this article we tell you how it works and what new features will apply from 2025.

Cryptocurrencies are evolving at great speed and in order to have greater control over this type of asset and avoid tax fraud, last July three new information forms relating to transactions with virtual currencies were approved. These forms will have to be used for returns to be filed in 2024.

The General Social Security Act (LGSS), which states in paragraph 1 that: An accident at work means any bodily injury suffered by the worker on the occasion or as a result of work performed by him or her as an employee.

In an earnest money contract, if the buyer does not obtain mortgage financing, repayment depends on the agreement. A recent ruling highlights that if sellers ask for an unviable loan, they are not repaid. In Catalonia, the buyer can withdraw if financing is denied, with certain terms. Each case is unique and advice is key.

In this article we analyse the main novelties of the new regulation affecting the procedure for cross-border and domestic transformations, mergers and divisions.