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Businesses and establishments must justify when they do not apply the temperature limit on the thermostat The BOE of August 2, 2022 published Royal Decree-Law 14/2022, of August 1, on economic sustainability measures in the field of ...

On June 30, the Congress of Deputies approved the draft Law for the Creation and Growth of Companies, known as the "Create and Grow Law", in order to improve the conditions for the constitution of new Limited Liability Companies, as well as ...

The self-employed who earn less than 1,166 euros will pay around 200 euros in quota. Agreements have also been reached regarding the dates to request the base change throughout the year, and others related to benefits for the self-employed. After more than a year of...

The Constitutional Court (TC) has supported that those who carry out economic activities and refuse to deliver certain accounting information to the Treasury within the framework of a tax inspection can be fined up to 600,000 euros, considering that, despite...

In the BOE of July 4, the Orders approving the new models for the presentation in the Mercantile Registry of the 2021 annual accounts of the subjects obliged to their publication have been approved. They are the first annual accounts to deposit...

These are the main developments including the new Annual Account models approved for 2021 - Change of name: The category of financial instruments "Financial assets available for sale" is now called "Financial assets at...

The law offers a period of 2 years for SMEs to implement electronic invoicing, benefiting from the subsidies that are being offered through the Digital Toolkit. Congress gave the green light last Thursday to the Law for the creation and growth...

The new contribution system for the self-employed will begin to be applied gradually from next year, when installments of between 245 and 500 euros will be paid, with a rise in 2024 to reach in 2025 the amounts that were practically left last Monday. ..

The Council of Ministers yesterday approved the National Strategy to Promote Self-Employment 2021-2027, whose "objective" is to give self-employment a new legislative definition to clarify the differences that exist within the group and adapt it to the...