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Supreme Court Resolution 131/2024 states that mixed use of company vehicles is not considered paid by the employee if no compensation is provided, and personal use is deemed compensation in kind.

Article 18 of Personal Income Tax (IRPF) regulates income from work that is obtained in an irregular manner, allowing the application, if certain requirements are met, of tax reductions that reduce the tax burden.

Flexible remuneration offers benefits for both parties, allowing the value of the employee’s salary to increase without additional cost to the company.

The fixed-discontinuous employment agreement must be formalized in writing and must include certain essential elements of the work activity, such as the duration of the period of activity, the working day and its schedule.

The SMI is set at 37.8 euros per day or 1,134 euros per month for full time for any activity in agriculture, industry and services, without distinction of sex or age of workers, increasing by 5% with respect to 2023.

Its main purpose is to provide a secure and confidential vehicle for employees and other stakeholders to safely report any misconduct or irregularities they detect.

A displaced person is a worker who, being an employee in Spain of a company that carries out its activities in Spanish territory, is sent by the latter to another country in order to perform salaried work on behalf of said company.

Order ISM/835/2023, dated July 20, comes into force to regulate the situation assimilated to that of being registered in the Social Security system of workers posted abroad in the service of companies that carry out their activities in Spanish territory.

The new features of the Royal Decree are included in a single provision against adverse meteorological phenomena, for work outdoors and in workplaces that cannot be enclosed.