Legal Alert: Unions’ Right to Periodic Information

Following the end of the 2026 Tax Filing Season (Operación Renta), companies must comply with their transparency and information obligations toward unions, with the deadline falling this week.

Indeed, once the tax season ends, the legal deadlines for companies to provide periodic information to unions are automatically triggered, without requiring a request from the union, since the law places this obligation on the company.

Given the direct impact on companies’ labor and union management, we are sharing one of our latest legal alerts. The document addresses the scope of these obligations based on company size (measured by number of employees), which determines the specific information that must be provided to unions, and the serious legal consequences of non-compliance.

Download the document below: