Castelldefels Administrative Services | ALR Consultancy | Tax, Labor and Accounting

Spanish Supreme Court confirms lump sum unemployment rights for self-employed family collaborators

19/05/2026. The Spanish Supreme Court has issued a significant ruling confirming that self-employed collaborators (“autónomos colaboradores”) are entitled to receive unemployment benefits as a lump sum payment in order to join a family business. The judgment, delivered on 11 March 2026, overturns the previously restrictive interpretation applied by Spain’s Public State Employment Service (SEPE), which […]

Self-employed company owners in Spain face up to €135 monthly increase in 2026

27/04/2026. Spain’s self-employed contribution system, reformed in 2023 and led by the Ministry of Inclusion, Social Security and Migration, is starting to show significant effects as we approach 2026. Although many professionals have not yet noticed changes in their monthly payments, new rules are already being applied that will directly impact specific groups. A higher […]

Spain’s Supreme Court eases tax requirements for family businesses

The Tribunal Supremo has issued an important ruling that makes it easier for family businesses to access tax benefits in the Spanish Inheritance and Gift Tax and the Spanish Wealth Tax. According to the court, when a company is part of a business group, it is not necessary for each individual company to have its […]

Payroll Deduction 2025–2026: How the New €340 Aid Works

En el despacho vemos a diario dudas sobre esta nueva deducción de nómina. Te lo explico en claro: no es un “abono” mensual en la nómina, es una deducción del IRPF que verás en la declaración de la Renta del ejercicio 2025 (campaña 2026). La medida nace en la Ley 5/2025 y el BOE fija […]