New consultation on the existence or not of a permanent establishment for remote work during COVID-19

The recent consultation V0066-22 of the Directorate General of Taxes (DGT) regarding the existence or not of a permanent establishment refers to a remote work of a British employee in Spain during the confinement by Covid-19 who, after those months, decided to stay in the country, exceeding 183 days of permanence during 2020.

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Approval of the startups bill: "Crea y Crece Law"

The Bill defines the concept of startup those that are newly created or less than 5 years old (7 years in the case of biotechnology, energy, industrial and other strategic sectors or that have developed proprietary technology designed entirely in Spain).

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Key aspects of the 2021 Labour Reform

Royal Decree-Law 32/2021, of 28 December, on urgent measures for labour reform, the guarantee of employment stability and the transformation of the labour market, was published in the Official State Gazette (in Spanish, Boletín Oficial del Estado) of 30 December 2021.

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