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New developments in the Startup Law
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.
New special situations due to Temporary Inability
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.
Entry into force of the Intergenerational Equity Tax
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.
Changes in the Annual Accounts 2022
This new regulation brings with it modifications that repeal the previous one referring to 2021, thus approving the new models for the presentation of the annual accounts of obliged parties at the Companies Registry.
Taxation of the rental for tourist accommodation
There are two types of tourist rental (tourist rental with accommodation service and tourist rental without accommodation service) whose taxation will vary according to the services provided.
Approval of the Law for the creation and growth of companies
This law aims to promote the growth and creation of companies through measures such as the introduction of the mandatory electronic invoice, which comes into force in different periods depending on the size of the company.
VAT exemption on training courses
It will be the responsibility of the Ministry of Education or the regional bodies to determine whether or not a subject is included in any study plan of the educational system for the purposes of applying the exemption.
Distribution of dividends and withholdings
The dividend distribution policy distinguishes between the profits accumulated in the company in the form of reserves and those that are distributed to the holders of the share capital in the form of dividends.
Approved the working calendar for the year 2023
The Directorate General of Labour approves a total of 14 non-recoverable, paid and obligatory public holidays, with 12 public holidays and the 2 set by local councils.
New developments in tax debt deferrals
An additional legal disposition is incorporated relating to deferrals and instalments of tax debts by the AEAT (State Tax Administration Agency) which raises the regulatory rank, but does not modify the exempt limit.