Telework in Spain offers extensive advantages for companies in the early business stage and in the geographical expansion stage on a national and international level, with the main aim being to reduce costs in physical infrastructure investments.
When an employee is unable to work, whether regarding common contingencies or a workplace accident, companies may have doubts about the kind of reports of temporary incapacity in Spain and about the established timeframes in which to send them to the Social Security.
The information contained in the documentation to be made available to the taxpayer in the event of a request from the Tax Agency, varies depending on the net turnover of the companies.
On 21 March 2018, the European Commission put forward a proposal for a Community Directive to regulate the taxation of companies with a significant digital presence and adapt the concept of Permanent Establishment to the Digital sphere (Digital Permanent Establishment).
The publication of Law 14/2013 of 27 September on entrepreneur support and internationalisation, amended in 2015 by Law 25/2015 of 28 July on second chance mechanisms, introduced major changes in the field of residency procedure, speeding up the application procedures for residence permits and work permit in Spain.