The 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…
The 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…
The 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…
The 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…
The 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…
The 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…
The 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…
As part of the modifications to the sanctioning procedure, the automated administrative actions of the Social Security are established. Royal Decree 688/2021 amended the General Regulations on procedures for the imposition of penalties for social security infringements and for the settlement of social security contributions. Among the modifications incorporated by the aforementioned legal text was…
Rule to apply with respect to the exemption from the Business Activities Tax. And as the month of December is approaching, this month is when the registration must be analyzed and carried out, for ceasing to enjoy exemption. Or the cancellation, for passing to enjoy exemption from the Business Activities Tax (IAE in Spanish). …
The tourist voucher of the Community of Madrid comes into force by agreement of September 1, 2021 of the Governing Council. It is an incentive program for the demand of tourist products of the Community of Madrid. (BOCM 06/09/2021). Since yesterday November 16 for users and since last November 10 for companies, this incentive program…
