Entry into force of the Intergenerational Equity Tax
The Intergenerational Equity Mechanism, a new contribution rate applicable to all workers, both employed and self-employed, without exception, comes into force on January 1, 2023.
Approval of the Law for the creation and growth of companies
This law aims to promote the growth and creation of companies through measures such as the introduction of the mandatory electronic invoice, which comes into force in different periods depending on the size of the company.
VAT exemption on training courses
It will be the responsibility of the Ministry of Education or the regional bodies to determine whether or not a subject is included in any study plan of the educational system for the purposes of applying the exemption.
Distribution of dividends and withholdings
The dividend distribution policy distinguishes between the profits accumulated in the company in the form of reserves and those that are distributed to the holders of the share capital in the form of dividends.
Approved the working calendar for the year 2023
The Directorate General of Labour approves a total of 14 non-recoverable, paid and obligatory public holidays, with 12 public holidays and the 2 set by local councils.