


The 2022 tax return campaign is already underway: all the keys to filing it.
We inform you that the Personal Income Tax and Wealth Tax return campaign begins on 11 April and will be active until 30 June 2023 for voluntary filing.

Change of criterion in the calculation of working hours: going out to smoke or have a coffee during work will not count as part of working hours

The Treasury will raise from 30,000 to 50,000 euros the exemption from the obligation to provide guarantees in tax debt deferrals/franchisement.
The Ministry of Finance and Public Function will raise the limit exempt from the obligation to provide a guarantee in applications for deferment or payment in instalments of tax debts from 30,000 to 50,000 euros.
A new law regulating the protection of persons reporting regulatory infringements

Can a company make use of private data without prior consent?
After the controversy generated by the AEPD last month, many have not been clear about the use of private data by the company. Is it possible for the employer to make use of the private phone number to create Whatsapp groups without prior consent?

Are you a director or senior manager? Civil and criminal liability for your management
Nowadays, the administrators of any entity – from a public limited company to a foundation – have a very complex and challenging job.

The new Minimum Interprofessional Wage is approved for 2023
The approval of Royal Decree 99/2023, of 15 February, published in the BOE (Official State Gazette) establishes the new minimum interprofessional wage for 2023.

New Wealth Tax for Non-tax residents in Spanish territory
The Wealth Tax has modified terms of taxpayers, clarifying that those persons who are non-residents in Spanish territory will have to pay Wealth Tax on the value of the real estate located in Spanish territory.

Start-up law and foreign investor identification requirements
The law on fostering the start-up ecosystem also focuses on attracting foreign investment and retaining talent. In particular, it affects individuals investing in new or recently created companies.