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Aseryde
Early retirement due to disability: Parkinson's and 10 other conditions are now included
The Official State Gazette (BOE) has published Royal Decree 632/2026, which expands to eleven new conditions the list that allows workers with disabilities of 45% or more to take early retirement. This measure will allow approximately 50,000 people to retire...
Change of criteria by the TGSS: unpaid notice days must be included in social security contributions
The General Treasury of the Social Security System has changed its criteria regarding the social security contributions for amounts paid due to lack of notice in cases of dismissal for objective reasons. The change, published in RED News Bulletin No. 8/2026 on July 14, requires companies to...
The TEAC confirms that the disability tax credit against the IRPF can be seized.
The Central Economic-Administrative Court has ruled that the deduction under Article 81 bis of the Personal Income Tax Law (LIRPF) for having a dependent family member with a disability is fully subject to garnishment and automatic offsetting. The ruling, dated June 16, 2026, establishes binding precedent...
Summer Plan 2026: The Labor Inspectorate reinforces heat control in companies
The Council of Ministers has approved the 2026 summer plan, which intensifies workplace safety monitoring in the face of high temperatures and strengthens controls on hiring in sectors with higher seasonal activity. The measure particularly affects agriculture,...
How much can you deduct for buying an electric vehicle in 2026: a guide to aid for individuals, the self-employed and companies
Buying an electric vehicle in 2026 could result in real savings of over €7,000 if the Auto+ Plan subsidies and current tax incentives are combined correctly. However, the benefit varies considerably depending on who makes the purchase and for what purpose. You...
Flexible retirement in 2026: new rules to combine pension and work
Royal Decree 416/2026, published in the Official State Gazette (BOE) on May 28, completely updates the rules for flexible retirement in Spain. From August 28, 2026, retirees will be able to combine their pension with work, including self-employment, under certain conditions...
New deduction in the 2026 Personal Income Tax for installing solar panels or renewable self-consumption
From January 1, 2026, property owners can deduct up to 201% of their income tax for installing renewable energy self-consumption systems. This measure, approved by Royal Decree-Law 7/2026, is worth knowing about before it expires...
The Supreme Court clarifies who must prove overtime hours when there is no record of working hours.
A landmark ruling from April 2026 establishes that the employee must provide evidence of excessive working hours before the employer bears the burden of proof. The decision ends years of conflicting court interpretations and has...
Tax Control Plan 2026: what the AEAT will monitor this year
The Spanish Tax Agency has published its roadmap for 2026, and the focus is clear: electronic invoicing, bank transactions, the real estate sector, and assets that don't match declared income. If you own a business, are self-employed, or have assets...








