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Main changes in Corporate Income Tax 2023-2024
The changes in the Corporate Income Tax for 2024 in Spain include several novelties and adjustments that seek to improve collection and adapt the tax system to the new economic realities.
Contribution and registration of internships in the Social Security system
In the case of paid internships, the Social Security obligations will correspond to whoever pays the financial compensation, while in the case of unpaid internships, it will be the company that fulfills the Social Security obligations.
New additional solidarity contribution
A new measure called “additional solidarity contribution” is introduced, which will affect those workers whose salaries exceed the maximum contribution base, and which will be applied as from January 2025.
Geographical mobility in the workplace
Significant changes in working conditions are classified into individual and collective categories, and both employers and employees must follow specific procedures depending on the context.
Reconciliation of family and work through the Families Law
The objectives of the Families Law are: to promote and facilitate the reconciliation of work and family life for employees, to improve the social protection of families and to recognise the diversity of different families.
Fiscal Year-End Closing: Key Steps for a Successful Process
Steps for a correct and penalty-free tax closing: review of the annual accounts, tax and accounting adjustments, depreciations and provisions, VAT and other tax audits, tax returns, submission of annual accounts and review of results and tax planning.
Tax and Labour implications of company vehicle use
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.
Irregular Employment Income: Personal Income Tax Reduction (IRPF)
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 compensation, what is it and what are its advantages?
Flexible remuneration offers benefits for both parties, allowing the value of the employee’s salary to increase without additional cost to the company.
What is a fixed-discontinuous employment agreement?
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.