Tag Archives: laboral

Succession and transfer of business in Spain: responsibility for social security surcharges

Ángela Toro, partner and Head of Employment in Madrid, brings us topical leagl issues.

The Social Division of Spanish Supreme Court has recently determined that the transferee’ s liability includes surcharge on Social Security Benefits  (decision of March 23, 2015). It is important to take into account that a few months ago the Supreme Court itself concluded exactly the opposite, more specifically in the Spanish Supreme Court decision of October 28,  2014.

The mentioned change of criteria is caused by a new interpretation of the article 127.2 of the Social Security General Cct made by the Court of Justice of the  European Union of March, 5, 2015 ruling C-343/13.