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New tax planned for January 1, 2023: Intergenerational Equity Mechanism
The Social Security Reserve Fund is reactivated to finance the system through the contributions of part of the contributions of …
IRPF “modules” in periods when the activity is at a standstill
TThe days on which the activity has been closed shall not be taken into account for the calculation of the …
The problem of relapses in temporary incapacity processes
There are occasions when a worker who has been discharged from temporary incapacity (TI) has to apply for sick leave …
Arrears due to CPI variation: when are they imputed to Personal Income Tax?
The Directorate General of Taxes (DGT) reminds that the imputation of earned income must be carried out in the tax …
Bankruptcy Reform and the procedure for micro-enterprises
This special procedure for micro-enterprises aims to minimize costs by greatly simplifying procedural management through electronic processing using standardized forms. …
Payment of the second instalment of income tax return 2021
Today, November 7th 2022 is the end of the second deadline for payment of the annual income tax return for …
Statute of limitations on holiday entitlement
The worker’s right to paid annual leave is not time-barred if the employer does not give him the possibility of …
Revoked strike in the metal sector agreement of the province of Barcelona
The metal trade unions negotiating the metal sector agreement in the province of Barcelona have called a strike in the …
Differences between a job offer and a pre-employment contract
The question that arises is that of distinguishing between what a mere offer of contract and a pre-contract is, and …
Bankruptcy proceedings in Barcelona
Insolvency proceedings are a judicial procedure aimed at facilitating a person, whether natural or legal, to settle debts with creditors …
