Guide to complying with the mandatory pay register
The Spanish Government published a new decree in the Official State Gazette (BOE) aimed at ensuring equity in pay between men and women. This is…
Category
Employment
53 articles
Article 7.p) Personal Income Tax (IRPF) exemption: COMPLETE MANUAL for applying the tax benefit
In this Manual, fully updated as of today, particularly in light of the recent 2021 judgments of the Supreme Court and the National High Court…
Impact of COVID-19 on Personal Income Tax (IRPF)
EMPLOYEES UNDER A TEMPORARY LAYOFF SCHEME Employees affected by a temporary layoff scheme (ERTE) may find that their Personal Income Tax (IRPF) return for the…
What is the place where the activity is carried on for Business Activities Tax (IAE) purposes when employees work remotely?
The Directorate General for Taxation (hereinafter, the DGT) addressed this question in a recent binding ruling (consulta vinculante) of November 6, 2020, V3293-20. The requesting…
Extension of the extraordinary benefit for cessation of activity
On January 27, Royal Decree-Law 2/2021, of January 26, on strengthening and consolidating social measures in defense of employment, was published. It regulates the new…
Extension of the relief for permanent intermittent contracts in tourism, retail, and hospitality.
Requirements to benefit from the relief. The General State Budget for 2021 (Presupuestos Generales del Estado, PGE), in force since January 1, 2021, includes, among…
Moratorium on the payment of social security contributions
The 2021 General State Budget (Presupuestos Generales del Estado) includes, among other labor law developments, the possibility for companies and self-employed workers to apply, by…
Extension of temporary layoff schemes (ERTEs) until May 31 approved
Royal Decree-Law 2/2021, of January 26, on the strengthening and consolidation of social measures in defense of employment.
Extension of leave for the birth of a child to 16 weeks in 2021
As of January 1, 2021, birth and childcare leave will, for the first time, be equalized for both parents, who will each be entitled to…
What is an ERE and how does it differ from an ERTE?
The coronavirus pandemic has put the global economy under severe strain. Many small and medium-sized enterprises have been forced to adopt extreme measures in order…