The contributions of interns depend on the type of internship and who is in charge of the responsibility. It is essential that companies are aware of their obligations to ensure regulatory compliance and protection of their rights.
Teleworking, the growth of remote time recording systems and the trend towards more flexible working hours have pushed the evolution of working time regulations in recent years.
The Spanish Tax Agency has recently introduced important changes in the regulation of rectifying self-assessments, with special incidence in the VAT form 303, as well as in forms 100 and 200.
The most relevant labour obligations to be fulfilled by companies are highlighted: time recording, wage recording, equality plans and the implementation of a complaints channel.
Among these measures, three new information tax forms have been introduced: Forms 172, 173 and 721, specifically designed to monitor cryptocurrency transactions and balances.