Prestaciones por maternidad

Maternity benefits. Exempt from Personal Income Tax (IRPF)

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…

Blanqueo_Capitales

Money Laundering: New Obligations

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…

Tramites obligatorios por via electronica

Self-employed: Compulsory procedures by electronic means

From 1 October, self-employed workers must compulsory carry out their formalities electronically, including the receipt and signing of notifications. Ministerial Order ESS/214/2018 of 1 March amending Order ESS/484/2013 regulating the Electronic Data Submission System (RED System) in the field of Social Security, establishes the obligation of self-employed or self-employed workers to join the system. However,…