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Category Archives: Home

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17

Mar

2023

Domestic employers: 3 charges in February

Domestic employers: 3 charges in February

Most household employers, at the end of February 2023, received 3 different charges at their bank. The 3 charges would be the following: “payment of the monthly social security contribution”, “new contribution […]

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15

Mar

2023

Interest on late payment of tax arrears is subject to and not exempt from personal income tax.

Interest on late payment of tax arrears is subject to and not exempt from personal income tax.

Changing its previous criterion, the Supreme Court has established as a doctrine that “late payment interest paid by the Tax Agency when making a refund of undue income is subject to and […]

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13

Mar

2023

Limit 2% of the rental price

Limit 2% of the rental price

Landlords will be able to raise their tenants’ rents by a maximum of 2% during 2023. Leases ending before 30 June 2023 may be extended for 6 months.   The aim of […]

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08

Mar

2023

Personal Income Tax treatment: Regularization of self-employed contributions

Personal Income Tax treatment: Regularization of self-employed contributions

The Directorate General of Taxes (DGT) in a consultation of 7 December 2022 has ruled on the treatment that the regularization of RETA contributions paid in the previous year should have in […]

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06

Mar

2023

Gremicat will be closed on March 10

Gremicat will be closed on March 10

Friday 10 March our offices will be closed for maintenance of our IT equipment.   We would like to inform you that, due to maintenance work on our IT equipment, next Friday […]

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01

Mar

2023

How to access unemployment benefits for the self-employed in 2023

How to access unemployment benefits for the self-employed in 2023

Self-employed professionals must meet a number of requirements in order to qualify for unemployment benefits in 2023. To be eligible for the benefit, they must have economic, technical, productive or organizational reasons, […]

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22

Feb

2023

New employment incentives

New employment incentives

On 11 January 2023, Royal Decree-Law 1/2023 of 10 January was published in the Official State Gazette (BOE) on urgent measures in the field of employment incentives as of 1 September 2023. […]

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20

Feb

2023

The legal obligation of companies to have harassment protocols in place

The legal obligation of companies to have harassment protocols in place

As of July 14, 2022, all companies with employees must have and implement internal harassment protocols to detect, prevent and cease discriminatory situations. In addition to a very serious administrative sanction, non-compliance […]

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15

Feb

2023

Workers will no longer have to hand in their sick leave to the company.

Workers will no longer have to hand in their sick leave to the company.

The regulation dispenses with the requirement to provide the employee with a paper copy of the medical report and the obligation for the employee to present it to the company.   Management […]

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08

Feb

2023

New Intergenerational Equity Mechanism (IEM)

New Intergenerational Equity Mechanism (IEM)

This is an increase in social security contributions for companies and workers of 0.6% (0.5% for the company and 0.1% for the worker).   The Intergenerational Equity Mechanism (IEM) is a system […]

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