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Increase of the Minimum Interprofessional Wage (SMI) in 2026
The new SMI is set at €1,221 gross per month in 14 payments, equivalent to €17,094 gross per year, representing a 3.1% increase compared to the previous year.
New paid parental leave of two weeks in Spain
The two weeks of paid parental leave are considered part of the leave for birth and care of a child, which currently amounts to 19 paid weeks per parent after the 2025 reform.
Social Security contributions in 2026: contribution bases and MEI increase
The increase in the maximum contribution base and the rise of the MEI rate to 0.90% will lead to higher contribution efforts, especially for employees with high salaries and for companies with above average pay structures.
Corporate Income Tax 2026 in Spain: rate reduction and an opportunity for foreign companies
The aim of this reform is to strengthen business competitiveness and position Spain as an attractive destination for foreign investment, while also enabling more effective medium term tax planning.
Remuneration register according to Royal Decree 902/2020: technical content and compliance obligations
It is not only a legal obligation, but also an internal control tool that allows for the detection of possible wage inequalities and reduces risks in relation to the Labor Inspectorate.
Can WhatsApp messages be used as evidence in an employment court case? Requirements and common mistakes
However, their validity is not automatic, and for the judge to admit and take them into account, their authenticity, integrity, and identity must be properly verified.
A change in the management of permanent disability in the Workers’ Statute
Companies are now called to adopt a proactive and inclusive attitude that goes beyond mere regulatory compliance and firmly commits to diversity, equity, and sustainability in employment.
Reduction of working hours to 37.5 hours per week in Spain
This measure requires companies to adapt without reducing salaries, through organizational and technological adjustments, and agreements with employee representatives to ensure compliance and maintain productivity.
ERD Regime for new entities within corporate groups
Its application raises particularities in newly created entities integrated in groups, which will not be able to benefit from the regime if the joint turnover of the group exceeds 10 million euros.
Changes to Forms 202 and 222: updates to Corporate Income Tax (IS) and Non-Resident Income Tax (IRNR) instalment payments
These adaptations respond to recent legislative and jurisprudential reforms, and affect both the determination of the taxable base and the application of differentiated tax rates.