Usufruct and Bare Ownership in Spain: Rights, Obligations and Taxation (Arts. 467-529 CC)
Complete guide to usufruct in Spain: creation, usufructuary rights, obligations, termination, bare ownership and tax valuation under ISD tables.
Analysis of mandatory leave for public office in private sector (Art. 46.1 ET) and civil servant leave (TREBEP): Social Security contributions, job reservation, seniority accrual and reinstatement rights in Spain.
Art. 46.1 ET (Workers' Statute) guarantees workers elected or designated to public office a mandatory leave (excedencia forzosa) with: (1) reservation of the exact job position, (2) seniority accrual as if in active service, and (3) the right to reinstatement within one month of leaving office.
Unlike voluntary leave (Art. 46.2 ET), mandatory leave: (a) reserves the exact same post (not merely a similar one), (b) counts fully for seniority and dismissal compensation calculations, and (c) the employer cannot refuse it.
For public employees, the equivalent situation is "servicios especiales" under Art. 87 TREBEP, which covers appointments to government, parliament, EU institutions and international organisations. Full time, seniority accrual, job reservation and supplementary pay if the public office pays less than the reserved post are guaranteed.
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Analysis of tax fraud crime (art. 305 CP): 120,000 € threshold, modes of commission, tax regularisation as absolute defence, and criminal tax defence strategy.
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