January 2018





1. Royal decree modifying the Personal Income Tax, CORPORATE TAX and inheritance and DONATIONS TAX

Royal Decree 1074/2017 of 29 December modifies the regulations governing the personal income tax, corporate tax and inheritance and donations tax to introduce new tax-exempt amounts for scholarships and food expenses, clarify various aspects regarding investigation expenses relating to training, including continuing training, and exempt certain situations from withholding tax.

2. Minimum professional wage for 2018

Royal Decree 1977/2017 of 29 December increases the minimum professional wage as of 1 January 2018.

3. Limitations on the use of video-surveillance cameras. Decision in Lopez ribalda

The European Court of Human Rights qualifies the criteria that must be taken into consideration when deciding on the proportionality between the employees’ right to a private life and the employers right to private property.

4. UBER’S intermediation service must be classified as a “service in the field of TRANSPORT”

The Court of Justice of the European Union holds that the intermediation service provided by Uber must be classified as a “service in the field of transport”; as such, an administrative authorisation can be required for Uber’s provision of that service.

5. Obligation Of prior consultation with employee representatives FOR individual or multiple dismissals

The Supreme Court holds that the obligation to obtain a prior report from employee representatives established in article 64.5 of the Statute of Workers in the case of individual or multiple dismissals pursuant to article 52.c) of the Statute of Workers is not a mandatory formal requirement for the company.

6. No discrimination INVOLVING A dismissal based on justified absences DUE TO non-severe illnesses

The Supreme Court concludes that the dismissal of an employee pursuant to article 52.d) of the Statute of Workers cannot be classified as null on discriminatory grounds when based on various periods of non-severe temporary incapacity.

7. Preliminary ruling ON the severance payment of a substitution contract

The Supreme Court refers questions to the Court of Justice of the European Union for a preliminary ruling in relation to the severance payment of a substitution contract when the substituted employee returns to work.



In case of any doubts or comments, please do not hesitate to contact


Mario Barros


Juan Reyes


Jorge Gorostegui

  Raúl Boo

The information contained in this Newsletter is of a general nature and does not constitute legal advice