Main changes in Corporate Income Tax 2023-2024
The changes in the Corporate Income Tax for 2024 in Spain include several novelties and adjustments that seek to improve collection and adapt the tax system to the new economic realities.
Contribution and registration of internships in the Social Security system
In the case of paid internships, the Social Security obligations will correspond to whoever pays the financial compensation, while in the case of unpaid internships, it will be the company that fulfills the Social Security obligations.
Types of Tax Identification Numbers (NIF) for companies in Spain
Both domestic and foreign companies must possess a NIF to operate legally in Spain. The type of NIF depends on the legal structure of the entity and is distinguishable by the first letter of the code.
Geographical mobility in the workplace
Significant changes in working conditions are classified into individual and collective categories, and both employers and employees must follow specific procedures depending on the context.
Reconciliation of family and work through the Families Law
The objectives of the Families Law are: to promote and facilitate the reconciliation of work and family life for employees, to improve the social protection of families and to recognise the diversity of different families.