The home office agreement is a document that every company must negotiate, draw up and sign with its employees to set out the conditions for home office and, in case of non-compliance, penalties of varying degrees can be apply.
As of 06-09-2021, the migration from the DEH to the single Enabled Electronic Address (DEHú) takes place, where, in a single mailbox, all notifications and communications from the different Public Administrations will be available.
This is a quarterly form that must be filed electronically or in person by the self-employed, SMEs and Communities of Assets, obliged to withhold or pay on account of Personal Income Tax, Corporation Tax and IRNR, which pay income from movable capital.
Newly created entities will have a reduced tax rate of 15% in the first tax period in which their taxable income is positive, and in the following period, provided that the entity is newly created and carries out economic activities.
From October 1 to October 31, 2021, the current ERTES conditions are extended without modifications or exemptions, and from November 1 to February 28, 2022, the new ones with changes to the ERTES exemption regime will come into force.