Tax measures of the Government 2023. Personal Income Tax, Wealth Tax and Corporate Income Tax

The tax measures of the Government for 2023, respond to a great extent to the fiscal debate opened with the tax reductions in different Autonomous Communities. Being these of different political sign. And above all as a reaction to the 100% bonus of the Wealth Tax recently announced in Andalusia. The Government recently announced a…

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Mandatory use of Electronic Address for legal entities

The mandatory use of Electronic Address for legal entities is reflected by law. This is so, based on the legal mandatory established for legal entities to relate electronically with the Administration. Therefore, they must register in the Electronic Address for Roads (Dirección Electrónica vial in Spanish hereinafter DEV) to receive the notifications related to the…

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Household employees will pay unemployment contributions

Household employees will pay unemployment contributions as from October 1. A further step forward with this reform in the equalization of the working conditions and Social Security of this group with the approval of RDL 16/2022, of September 6. The new regulation ratifies ILO Convention 189 on domestic workers and thus regularizes access to unemployment benefits.…

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New contribution system for self-employed workers. Cessation of activity.

A new contribution system for self-employed workers is established in RDL 13/2022.  It establishes a series of new features, the main aspects of which are highlighted below.   New Contribution System for Self-Employed Workers. Cessation of activity   Application of the regulation Over the next 3 years, a system of fifteen brackets will be progressively…

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