2015 has been an important year in terms of legislative developments that affect both companies and the self-employed. We wanted to compile in this article the latest approved ones.
In January the new regulation regarding directors' remunerations that was approved in December of the previous year.
Also in January the new type of retention for services provided by professionals
The new tax obligation of the communities of owners that had exceeded 3,000 euros in payments to a supplier in 2014
It came into force on RDL 1/2015, of February 27 which established a new bonus or reduction in Social Security contributions for new permanent hires.
It was modified in the Corporate Tax to establish a new tax obligation for associations and non-profit entities, which was clarified in the General Budget Law
In the month of July, the new withholdings in personal income tax, which lowered them for income from work, activities and capital.
In August the draft of the new Royal Decree of recasting of the General Law of Social Security
Also in August the expansion of the Prepare Plan with the aim of improving the employability of the long-term unemployed or those with family responsibilities.
In was published the employment training law, with the aim of promoting the creation of stable and quality employment
In August the law for the promotion of self-employment
In October it was announced that the Central Economic Administrative Court had issued a resolution according to which self-employed workers who work from home will be able to deduct expenses such as electricity, water, gas or telephone from personal income tax.
In October the new status of the self-employed
Various were published binding queries, which clarified which civil companies can become taxpayers of Corporate Tax as of January 1, 2016.
The a was approved Law 45/2015, of October 14, of the Volunteering that repealed the previous
The new was published Social Security law which will come into force this January 2
In 2015, the new Law on LABOR COMPANIES (the SLLs and the SAL)(), which requires them to adapt their statutes by means of a notarial public deed within a period of 2 years, also modifying criteria for the Social Security classification of the partners of these companies (First Final Provision), and the composition of the shareholding.
Refering to Budget Law of 2016, Several new developments are introduced, among which the establishment of the legal interest on money stands out, the exclusionary limits of the income and VAT modules were modified, an extension was established in the wealth tax and its elimination for 2017.
Finally, in December, the new sick leave system, with the publication of Royal Decree 625/2014, of July 18, which regulates certain aspects of the management and control of processes for temporary disability in the first three hundred and sixty-five days of their duration, as well as the modification of the module system in terms of activities not included already the boundaries .
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