News

New rules affecting those who retire onward will come into effect on January 1, 2026: the calculation period for the regulatory base has been extended, gaps in contributions have been made more flexible, and contributions under the Equity Mechanism have been increased...

Maternity and paternity benefits reported as arrears in 2024 tax returns must be declared retroactively, according to the General Directorate of Taxes. Taxpayers will have until June 2026 to regularize their situation. The...

The Intergenerational Equity Mechanism (IEM) incorporates an increase to 0.9 % in contributions by 2026, which will mean payroll deductions of up to €95 per year for those who contribute at the maximum base. The impact will fall on workers and the self-employed, although the...

The Autonomous Community of the Region of Murcia is launching a new line of subsidies for SMEs in the retail sector, with the aim of promoting the digitalization, sustainability, and modernization of the sector. The application period is now open...

The Court of Justice of the European Union (CJEU) has established that parents of children with disabilities may benefit from reasonable work-life balance measures, extending protection against indirect discrimination based on...

A new Supreme Court ruling reinforces existing doctrine: sick leave cannot justify a reduction in variable incentives. Companies must review their bonus policies if they want to avoid labor and legal disputes. The...

The Tax Agency has established a single procedure for mutual society members affected by the Supreme Court's ruling to request personal income tax refunds for years not subject to the statute of limitations prior to 2019 through 2022, pursuant to the new Law 5/2025. The...

The 2025 Budget Law for the Region of Murcia introduces important fiscal changes: tax rate reductions, expanded deductions, and specific benefits for families, young people, the self-employed, and taxpayers with special needs. The...

Since March 2024, workers who donate organs or tissues for transplants have been granted specific sick leave, with no prior contribution requirements and a 100% benefit from the first day. We explain what this new measure entails and how it works...