Labor

Multidisziplinäre Rechts- und Wirtschaftskanzlei in Barcelona

Maternity benefits paid by Social Security are exempt from Personal Income Tax (I.R.P.F.).

Sentence No. 1462/2018 issued by the Supreme Court on October 3, 2018, declares that maternity benefits paid by Social Security should be considered as income exempt from I.R.P.F. This ruling rejects the thesis maintained during the legal proceedings by the State Bar, which argued that such maternity benefits should be considered as income subject to […]
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Fair dismissal of an employee who was offered the opportunity to continue working in a company by reducing his number of working hours.

Sentence nº 576/2018 by the Supreme Court on May 30, 2018, analyses the following assumption of fact: – There is a reduced level of production at a company and this decrease in the production level causes a reduction in the number of paid hours that the company can offer the employee. – The company offers […]
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