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2015 has been an important year in terms of legislative developments that affect both companies and the self-employed. We wanted to compile in this article the latest approved ones. The new tax obligation of the communities of owners<\/a> that had exceeded 3,000 euros in payments to a supplier in 2014 The a was approved Law 45\/2015, of October 14<\/a>, of the Volunteering that repealed the previous In 2015, the new Law on LABOR COMPANIES<\/a> (the SLLs and the SAL)(), which requires them to adapt their statutes by means of a notarial public deed within a period of 2 years, also modifying criteria for the Social Security classification of the partners of these companies (First Final Provision), and the composition of the shareholding. Finally, in December, the new sick leave system<\/a>, with the publication of Royal Decree 625\/2014, of July 18, which regulates certain aspects of the management and control of processes for temporary disability in the first three hundred and sixty-five days of their duration, as well as the modification of the module system in terms of activities not included<\/a> already the boundaries<\/a>\u00a0.<\/p>\n
\nIn January the new regulation regarding directors' remuneration<\/a>s that was approved in December of the previous year.
\nAlso in January the new type of retention<\/a> for services provided by professionals<\/p>\n
\nIt came into force on RDL 1\/2015, of February 27<\/a> which established a new bonus or reduction in Social Security contributions for new permanent hires.
\nIt was modified in the Corporate Tax to establish a new tax obligation <\/a>for associations and non-profit entities, which was clarified in the General Budget Law
\nIn the month of July, the new withholdings in personal income tax<\/a>, which lowered them for income from work, activities and capital.
\nIn August the draft of the new Royal Decree of recasting of the General Law of Social Security\u00a0<\/a>
\nAlso in August the expansion of the Prepare Plan<\/a> with the aim of improving the employability of the long-term unemployed or those with family responsibilities.
\nIn was published the employment training law<\/a>, with the aim of promoting the creation of stable and quality employment
\nIn August the law for the promotion of self-employment\u00a0<\/a>
\nIn October it was announced that the Central Economic Administrative Court had issued a resolution<\/a> according to which self-employed workers who work from home will be able to deduct expenses such as electricity, water, gas or telephone from personal income tax.
\nIn October the new status of the self-employed<\/a>
\nVarious were published binding queries<\/a>, which clarified which civil companies can become taxpayers of Corporate Tax as of January 1, 2016.<\/p>\n
\nThe new was published Social Security law <\/a>which will come into force this January 2<\/p>\n
\nRefering to Budget Law of 2016,<\/a> Several new developments are introduced, among which the establishment of the legal interest on money stands out, the exclusionary limits of the income and VAT modules were modified, an extension was established in the wealth tax and its elimination for 2017.<\/p>\n