According to Royal Decree 1060/2022, of 27 December, the obligation for medical practitioners to provide employees with a paper copy of their sick leave, confirmation, and discharge reports to be sent to the company is abolished.
Several new features have been introduced that will affect taxpayers when filing their tax returns. These include the modification of personal income tax brackets in various autonomous communities and changes related to pension plans.
This law is aimed at improving the business demographics and business climate, increasing the size of companies, boosting entrepreneurship and strengthening the ecosystem of innovative startups, especially in the new digital economy.
This new regulation introduces the necessary modifications to guarantee the effective enforcement of women’s sexual and reproductive rights, including three special situations that were not protected until now.
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.