Legislative updates
We take care of gathering all legislative updates so that you have all the information about what affects your business or project in one place.
Minimum Interprofessional Wage by 2024
Minimum Interprofessional Wage by 2024
Modification of the Personal Income Tax Regulations
Publication of Royal Decree 142/2024, of 6 February, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, on withholdings and advance payments.
Amendments to the VAT Regulation, the Excise Duty Regulation and the Regulation on mutual agreement procedures in the field of direct taxation
Royal Decree 11/71/2023 of 27 December.
Objective assessment method for income tax and the special simplified VAT system for 2024
Publication of OrderHFP/1359/2023, of 19 December, by which the objective assessment method of Personal Income Tax and the special simplified system of Value Added Tax are developed for the year 2024.
New Veri*Factu Regulation
Royal Decree 1007/2023: Approval of the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats.
All interns will pay contributions as of 2024
Starting January 1, 2024, all companies will be required to register interns with Social Security, regardless of whether they are engaged in paid internships or not.
Advance notice in the event of company closures that result in layoffs of 50 or more employees
Royal Decree 608/2023, of July 11th.
New certification procedure for emerging companies
The Ministerial Order that defines the criteria for assessing which companies can qualify for the benefits and specialties described in Law 28/2022, of December 21st, has been approved.
Changes in employment contract bonuses as of September 1
On September 1st, the new job contract subsidies outlined in Royal Decree-Law 1/2023, of January 10th, on urgent measures regarding labor contract incentives, come into effect.
Approved the development of Mecanisme RED for businesses
The Royal Decree 608/2023, of July 11th, will enable companies to request measures for reducing working hours and suspending employment contracts. It also introduces significant changes in the regulations for collective dismissals.
Hisenda increases the exemption for mileage expenses in the IRPF
The BOE of July 17 published Order HFP/792/2023 revising the amount of per diems and allowances for travel expenses in the IRPF, applicable from July 17, 2023.
The key aspects of the new regime for structural changes in commercial companies (transformation, merger, spin-off, and transfer of assets and liabilities)
The Royal Decree-Law 5/2023, of June 28, with effects from July 29, approves a new comprehensive regime for structural changes in commercial companies, both domestic and cross-border.