
Transition to Large Company: what it entails, how to notify and legal deadlines
The obligation to notify the Tax Agency of the change in status to Large Company must be fulfilled by submitting Form 036, within one month from January 1st.
The obligation to notify the Tax Agency of the change in status to Large Company must be fulfilled by submitting Form 036, within one month from January 1st.
This update, which adapts business coding to the current economy, requires companies to review their code before June 30, 2025, to avoid errors in contributions and administrative procedures.
The new Immigration Regulations in Spain, in force since May 20, 2025 following the approval of Royal Decree 1155/2024, simplifies procedures, updates immigration figures and improves legal certainty in procedures.
This requirement reinforces the rights of the worker and aligns the procedure with the international standards of the ILO, so companies should review their protocols to avoid legal risks.
Such a change may violate the worker’s rights if it substantially alters their working day, complicates the work-life balance or is not justified by real organizational reasons.