News

23

NOV

2022

The problem of relapses in temporary incapacity processes

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 again because he/she has the same ailment. When this happens, we are talking about sick leave due to a relapse.   The concept of relapse, from an occupat(...)

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16

NOV

2022

Arrears due to CPI variation: when are they imputed to Personal Income Tax?

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 period in which it is due.   The higher remuneration resulting from this update is usually paid in the year after the one to which it corresponds.(...)

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09

NOV

2022

Bankruptcy Reform and the procedure for micro-enterprises

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.   On January 1st, 2023 all the modifications related to the special procedure for micro-companies and t(...)

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07

NOV

2022

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 2021 (Form 102).   It is important to be aware of the due dates of your tax obligations and not to exceed the payment date, in order to avoid a fine and a late paym(...)

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