The Digital Kit 2021 program is approved by Order ETD/1498/2021, of December 29 (BOE 30/12/2021). This order approves the regulatory bases for the granting of aid for the digitalization of small companies, micro-enterprises and self-employed persons. Within the framework of the Agenda España Digital 2025, the SME Digitalization Plan 2021-2025 and the Recovery, Transformation and…
DetailsThe purchasing power of non-contributory public pensions in 2021 is maintained by decree. Specifically, on December 23, 2021, RDL 30/2021 was published, adopting urgent prevention and containment measures to address the health crisis caused by Covid-19. Maintenance of the purchasing power of non-contributory pensions in 2021 In the aforementioned RL, Additional Provision 45 of…
DetailsOn December 4, the Social Security contribution bases for 2021 were updated. As expected, after the recent increase in the minimum wage, Order PCM/1353/2021 was published, which develops the rules for Social Security contributions, unemployment, unemployment, unemployment protection, wage guarantee fund and professional training for the 2021 fiscal year. Effective as from September 1st, 2021.…
DetailsThe limits of the known as modules regime for 2022 are maintained. These, that the limits to apply the objective estimation method are maintained. Last December 2 was published in the BOE the Order HFP/1335/2021, of December 1, which regulates for the year 2022 the objective estimation method of the IRPF and the special simplified…
DetailsThe new contribution bases for domestic employees have been established as from September 1, 2021. As we reported, on September 29, 2021, Royal Decree 817/2021 came into force, which establishes an increase in the Interprofessional Minimum Wage with retroactive effect from September 1, 2021. Setting the new minimum wage at: €965/month x 14 equal payments…
DetailsThe mess of the Municipal Capital Gains Tax and its calculation up to now, and in the future. Last November 3, the Constitutional Court published, after the advance of the ruling, the final judgment (dated October 26) regarding the declaration of unconstitutionality and nullity of the objective system of calculation of the taxable base of…
DetailsThe Labour and Social Security Inspectorate (ITSS) holds companies responsible for workplace accidents that occur due to lack of maintenance of raised floors. Most of the companies have in their facilities the so called “technical floors”. The raised floor is a kind of flooring that can be placed in all kinds of work environments and…
DetailsThe Council of Ministers has approved the draft bill of the Crea y Crece Law, which will be sent to the Spanish Parliament for its parliamentary processing. If the usual deadlines are met, it is expected to be approved during 2022. The regulation is one of the main reforms of the Recovery, Transformation and Resilience…
DetailsThe compatibility between the retirement pension and the position of administrator of a company continues to generate doubts. This is due to different criteria, although the Supreme Court has already ruled on some situations in active retirement. In this article we try to clarify the different treatment depending on the case. Compatibility between the…
DetailsThe quarterly review of the Self-Employed Basis is allowed every quarter. We inform you that you have the opportunity to modify the contribution base of the Special Regime for Self-Employed Workers (RETA) and the contribution to be paid, within the limits allowed according to your age. The next deadline to carry out this revision is…
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