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Right to intervene in the shareholders’ meeting.
A shareholder may only be represented at a general meeting by his spouse, ascendant or descendant, by another shareholder or …
Update mileage expenses to 0,26€.
The mileage allowance for those who use a vehicle for their work is updated to 0.26 euros per kilometer traveled. …
Tax incentives for leases for residential purposes
A series of new tax incentives applicable to personal income tax on residential property leases. Law 12/2023, of May 24, …
Non-monetary contributions in a limited liability company
The deed of incorporation or the deed of execution of the capital increase must describe the non-cash contributions with their …
Corporate income tax 2022
Corporate Income Tax (IS) and Non-Resident Income Tax (IRNR) return forms for the year 2022 are in force as from …
Reduction of working hours for legal guardianship of a minor
It is possible to request a reduction, for any length of time, and recover the normal length of service, and …
Personal income tax withholding for a permanent employee with an indefinite-term contract
A fixed-term contract is an indefinite-term contract. Therefore, the minimum 2% withholding tax for contracts with a duration of less …
Transportation bonus for employees
The amount and the same requirements of the bonus will be determined in the collective bargaining agreement. Thus, the collective …
Obligation to report absence from work
Obligation to report absence from work due to temporary disability (TI). Even though from April 1, 2023, the worker who …
Last day to file income tax return 2022
In a few days the period for filing the 2022 Income and Wealth Tax returns will end. In a few …
