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Modify the contribution base as a self-employed person until 30 September
As of 1 January 2023, and in accordance with Royal Decree Law 13/2022 of 26 July establishing a new contribution …
Compulsory training for workers in the iron and steel industry
This mandatory training affects all companies in the iron and steel industry throughout Spain This type of refresher training must …
Does the pro-rata payment of extra pay prohibited in the collective labor agreement release the employer?
Acceptance by the employee of the monthly proration of the extraordinary payments, despite the express prohibition contained in the collective …
VAT tax regime for services rendered by an “influencer”
The services provided by an “Influencer” consisting of uploading videos or photographs to a platform are qualified as advertising, and …
Psychological abuse to disinherit children
The recent decision of the Supreme Court of May 24, 2002, specifies the requirements for family disaffection to be considered …
Premium paid unilaterally by the employer – must the agency workers receive it?
If all permanent staff receive benefit pay if they meet certain conditions, then temporary agency staff who meet these conditions …
Does the presence of a teleworker in Spain create a permanent establishment?
A case arises, as a consequence of the COVID-19 pandemic, in which an employee of an entity resident in the …
Payment in the voluntary period of the IAE receipts for 2022
The deadlines have been set for the voluntary payment of the IAE receipts for the financial year 2022, corresponding to …
Fair dismissal of a teleworker for abusing his break times
The High Court of Justice of Castilla y León has confirmed the validity of the dismissal of a worker who …
Courtesy days for the AEAT not to send you notifications
Remember that during the summer holidays, as during the rest of the year, the tax authorities may continue to issue …
