News
Aseryde
The 2026 Minimum Interprofessional Wage has been published: 1,221 euros in 14 payments with retroactive effect
The Official State Gazette has published Royal Decree 126/2026, of February 18, which sets the Minimum Interprofessional Wage (SMI) for 2026 at €1,221 per month, paid in 14 installments, representing a 3.1% increase compared to the previous year. The increase has...
The Treasury is proposing a deduction in Corporation Tax for companies that pay above the minimum wage.
The Ministry of Finance is considering a growing tax deduction in Corporate Income Tax for companies that hire new employees or increase salaries above the Interprofessional Minimum Wage (SMI). The measure, linked to the planned increase in the SMI in 2026,...
How to communicate a dismissal: valid means and legal criteria to consider
The way a company communicates a dismissal is just as important as the reason behind it. An error in the method used or in proving the notification can lead to the dismissal being declared unfair or even null and void. Case law has been...
The Directorate General of Taxes confirms that people over 65 can donate their main residence without paying income tax.
The Directorate General of Taxes clarifies that the donation of a primary residence by taxpayers over 65 years of age does not generate income tax on capital gains, provided the legal requirements are met. This is established in a recent ruling...
The High Court limits the INSS's criteria and endorses modifying the dates of the birth leave
A recent ruling by the High Court of Justice strengthens the flexibility in taking parental leave for childbirth and childcare, limiting the restrictive criteria of the National Social Security Institute (INSS), allowing changes to the initially granted dates when there is an agreement with...
Corporate Income Tax 2026: Lower rates for SMEs, new deductions, and the minimum 15% tax for multinationals
Corporate Income Tax is undergoing significant changes for 2025 and 2026. The Government has approved a reduction in tax rates for SMEs and micro-enterprises, greater deductions for capital increases and hiring, and a minimum tax of 15% for large companies...
Do I have to register as self-employed if my income doesn't reach the minimum wage? The Supreme Court clarifies the situation for the self-employed and pensioners.
A new Supreme Court ruling clarifies when registration with the Self-Employed Workers' Scheme (RETA) is mandatory, even if income does not reach the minimum wage. This criterion affects the self-employed, retirees, and...
How much tax is paid on a winning lottery ticket? Here's what you'll pay the tax authorities.
If you're one of the lucky winners of a prize this December 22nd, it won't all be celebration: the tax authorities also win. We'll explain what portion of the prize is tax-exempt, how much is withheld, and what to do if you share it. Every year, the Christmas Lottery draw...
Verifactu is delayed: the Government extends the deadline for adapting digital invoicing systems until 2027
The Council of Ministers has approved the extension of the implementation schedule for Verifactu, the new mandatory electronic invoicing system promoted by the Tax Agency. Companies, SMEs, and the self-employed will now have one more year—until 2027—to...
English 
Spanish