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ROYAL DECREE NO. 475/2014, OF 13TH OF JUNE – ALLOWANCES IN SOCIAL SECURITY CONTRIBUTIONS FOR INVESTIGATORS

I. Introduction. On 14th June 2014, Royal Decree No. 475/2014 was published in the Official State Gazette. This Royal Decree aims to establish a 40% allowance in employer Social Security contributions for common contingencies for research/investigation staff. II. Scope of application and exclusion. The workers who are included in the contribution groups 1, 2, 3, and 4 of the Social Security General Regime,…

EXPRESS INSOLVENCY PROCEDURE. SIMULTANEOUS OPENING AND CONCLUSION OF THE PROCEDURE

INTRODUCTION With the enforcement of the Insolvency Act 38/2011, of 10th October, reforming Law 22/2003, of 9th July, it has become common practice in insolvency procedures that the Court, assuming the fact that the company does not have enough assets to face its liabilities, declares simultaneously and in the same act, the opening and the conclusion of an insolvency procedure,…