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Accounting | Tax | HR | LegalSpecific cases in the new contribution system for expatriate workers
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.
New contribution system for expatriate workers
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 Temporary Tax on the Solidarity of the Very Rich (ITSGF)
The ITSGF aims to increase the tax effort of those taxpayers with a greater economic capacity to face the inflationary and energy crisis, and to harmonise the different Autonomous Communities in terms of property taxation.
Urgent measures due to high temperatures and drought
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.
New conciliation leaves for parents and caretakers
The approval of these measures comes to comply with the European directive on the conciliation of family life and professional life of parents and caretakers, specifically, with Directive (EU) 2019/1158 of the European Parliament and of the Council of June 20, 2019.
Further changes to the Annual Accounts 2022
The models that present new changes are those referring to the Administrative Body, Real Ownership and COVID-19, whose failure to correctly fill in the tables included in this last reform prevents the Annual Accounts from being filed with the Companies Registry.
News on the revocation of VAT Numbers
The revocation of the tax identification number has some consequences, and its reinstatement shall be carried out when it is established that the reasons for the revocation have disappeared.
New formalities for the temporary postings of employees
Through the RED System, it will be possible to apply for the posting of employees or self-employed employees to countries of the European Union, the European Economic Area, as well as Switzerland and the United Kingdom.
New models for process communication by IT
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.
News on the income tax campaign 2022
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.