The self-employed person can be exempt from paying their quota from the age of 65. As long as they meet a series of conditions. Being registered in the Special Regime for Self-Employed Workers (RETA) is an essential condition to carry out an activity...
In the labor market, there are five different amounts of severance pay and two situations in which nothing is charged The discrimination that temporary workers suffered up to now compared to permanent workers at the time of dismissal has been...
According to the ruling issued by the Court of Justice of the European Union, temporary and permanent workers must be compensated in the same way. The CJEU addresses the question raised from the point of view of the legality of discrimination...
Query to the General Directorate of Taxes We analyze a query raised by a person who, by virtue of a divorce decree, pays his ex-wife a compensatory pension and also attributes the use of the family home (full ownership of said...
The TEAC determines that the annual declaration does not interrupt the prescription of the monthly and quarterly liquidations After the resolution of the Central Economic-Administrative Tribunal (TEAC) published on September 22, a criterion is established that...
The cost of traveling a worker between his home and the workplace, borne by the company, is remuneration in kind for the worker. This is what the DGT understands in its binding consultation V1073/2016 of March 16 as a result of the...
English 
Spanish