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Blog Posts
Courtesy days for the AEAT not to send you notifications
Remember that during the summer vacations, as during the rest of the year, the Treasury may continue to issue notices …
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 …
