Given the debate that the General State Budgets always generate, we will now deal with the main changes contemplated in their draft for 2019, and how they may affect our clients. Specifically in the labor field: SMI increase: will reach 900 euros per month in 2019 Minimum base increase for self-employed persons Progressive quotations in…
The Supreme Court (T.S.) determines that the “Impuesto de Actos Jurídicos Documentados” levied on public deeds for the constitution of mortgages must be paid by the lender (bank) and not by the client who receives the loan. We have all been surprised by this change in jurisprudence regarding mortgage costs. But today it is a…
On October 5, the Supreme Court ruled establishing the following legal doctrine: “Maternity benefits received from Social Security are exempt from Personal Income Tax“. Specifically, the Supreme Court considers that the maternity benefit paid by the National Social Security Institute may be incardinated in the case provided for in the third paragraph/letter-h of article 7…
On 4 September, Royal Decree Law 11/2018 was published and entered into force, transposing various European Directives, including the 2015/849 Directive on Money Laundering, which was necessary because Spain had not adapted its legislation to these Directives and therefore ran the risk of being sanctioned. Although this regulation only applies to the obligated subjects in…
Recently in a previous post on our blog, we remembered that you can change the Contribution Bases for Self-employed to be effective on October 1st. For this reason, on this occasion, we attach a brief example of the Contribution Bases for Self-employed for the second half of 2018, according to the Special Regime for Self-Employed…
The Tax on Economic Activities (IAE) is compulsory both for the self-employed and for companies that carry out activities on their own account. The period for voluntary payment of the national and provincial quotas for the Tax on Economic Activities (IAE) for fiscal year 2018 will be extended from 17th September 2018 to 20th November…
There are only a few days left to apply for the NEOTEC 2018 Grant, which our collaborators in this field, Acker & Partners, summarize below. The NEOTEC Grant is awarded to young, technology-based companies in which technological development and innovation are the differentiating factor of the company, and with a fully paid-up share capital. Organisation:…
A brief reminder for the self-employed. On two very important issues in which the month of September is a very important date. Mutual Changes and Extension of Coverage We inform you that Law 35/2014 dated 26 November, in relation to the legal regime of the Mutual Insurance Companies for Accidents at Work and Professional…
The Community of Madrid published an increase in the current Program of Incentives for the Aid for indefinite-term contracts With the new update of amounts for aid for indefinite-terms contracts in the Community of Madrid gives the right to: Grant of €4,000 for each initial full-time permanent contract. Subsidy of €5,500 for each initial full-time…
The Active retirement for Self-employed is changing according to a press release published on the website lamoncloa.gob.es, the Directorate General for Social Security Organisation (DGOSS) has issued a criterion establishing that the contract for employees that the pensioner who wishes to make 100% of the amount of the retirement pension compatible with a self-employed activity…
