COMMERCIAL AND CORPORATE LAW DEPARTMENT
Portugal - Changes to the advanced payment of rents and new maximum limit for deposits in urban lease agreements
A recent legislative update will imply two important changes to the regime of rents and charges in urban property lease agreements, namely the reduction of the period for advance payment of rents and the creation of a maximum value for the deposits.
Spain- New legal measures to promote the fight against late payment set out in the Crea y Crece Law
Analysis of the new measures to combat late payment established in the Create and Grow, “Crea y Crece” Law, (Law 18/2022, of 28 September, on the creation and growth of companies).
Spain- The entry into force of the reform of the Trademark Law.
Entry into force of the reform of the Trademark Law and its most significant changes to the current legal framework.
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INSURANCE LAW DEPARTMENT
Spain - Proportional rule of Art. 10 Insurance Contract Act (LCS) versus termination of the contract by the insurer
In this article we will analyse the different options that art. 10 of the Law of Insurance Contracts proposes as an alternative to the policy holder's failure to comply with his duty to declare to the insurer, in accordance with the questionnaire that the latter submits to him, all the circumstances known to him that may influence the valuation of the risk.
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LABOR LAW DEPARTMENT
Portugal - One year of new telework regime. Clarification from the Portuguese Tax Authority on the taxation of additional expenses
Further one year of the amendment of the legislation on telework, the Portuguese Tax Authority ("AT") has now clarified, through a Circular Letter, that the additional expenses of the employee with telework and paid by the employer are not taxed under IRS if duly proven. However, the payment of a fixed amount without correspondence with the effective and duly documented expense is subjected to tax.
Spain - Invalid dismissal on grounds of age discrimination.
According to the legislation detailed below and the applicable case law of the European Union, the Constitutional Court and the Supreme Court, discrimination on grounds of age may be grounds for classifying a dismissal as null and void, and strict requirements of justification and proportionality must be applied to avoid such a classification.
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DÉPARTEMENT DU DROIT COMMERCIAL ET DES SOCIETÉS
Portugal - Modifications de l'anticipation du paiement du loyer et de la nouvelle limite de plafond pour les prêts dans les contrats de location urbaine
Une récente modification législative impliquera deux changements importants dans le régime des loyers et des charges dans les baux urbains, à savoir la réduction du délai de paiement anticipé des loyers et la fixation d'une valeur maximale pour les garanties.
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DÉPARTEMENT DU DROIT DU TRAVAIL
Portugal - Un an du nouveau régime de télétravail ; clarification de l'administration fiscale portugaise sur l'imposition des dépenses supplémentaires
Un an après l'amendement de la législation sur le télétravail, l'autorité fiscale ("AT") a maintenant clarifié, par le biais d'une lettre circulaire, que les dépenses supplémentaires de l'employé en télétravail et payées par l'employeur ne sont pas imposées par l'IRS si elles sont dûment prouvées. En revanche, le paiement d'un montant fixe sans correspondance avec la dépense effective et dûment documentée est soumis à l'impôt.
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