The extension for 2020 of the billing limits of taxation by modules for the self-employed, the maintenance of the validity of the Wealth Tax, and measures in reference to the SMI, among the measures contemplated. The BOE published on December 27...
Penalties for self-employed workers for making mistakes before the Treasury or Social Security can reach up to 3,000 euros. The procedures for self-employed workers must be carried out in a timely manner, otherwise they face fines that may vary depending on the severity. The...
The fear of the end of the labor reform has triggered its use by companies in the last stretch of 2019. ERTE is the acronym that corresponds to the Temporary Employment Regulation File provided for in Spanish legislation that allows...
Royal Decree-Law 18/2019, which includes 10 key labour and tax measures, is published today in the BOE. Royal Decree-Law 18/2019, of December 27, by which certain measures are adopted in tax, land registry and social security matters, comes into force...
It will be applied in the case of work-related accidents or occupational diseases. The Official State Gazette has published a resolution (PDF of the resolution, HERE) in which the creation of a Social Assistance Reserve is noted. This action has the following purpose:...
How is the IRPF calculated and what forms to submit? The Personal Income Tax (IRPF) is a personal, progressive and direct tax. It taxes income, capital gains and losses, in addition to all the income imputations established by the tax authorities.