
General State Budget Law 2022: summary of the main tax measures
On 1 January, the new tax measures approved in the General State Budget Law for 2022, published in the Official State Gazette on 29 December, came into force.

New SOC grants for recruitment: we explain the 3 types of grants and who they are aimed at.
The Public Employment Service of Catalonia has announced the opening of 3 calls for applications for grants for the recruitment of people under 30 years of age, for the recruitment of people aged 30 and over and for the recruitment of people aged 52 and over, receiving the RGC (Guaranteed Income of Citizenship) and not receiving unemployment benefits.

Form 720: Obligation to declare assets and rights located abroad
31 March 2022 is the deadline for submitting the annual information return on assets and rights located outside Spanish territory to the Spanish Tax Agency via form 720.

Model 720: Obligation to declare assets and rights located abroad
On March 31, 2022, the deadline for submitting to the Tax Agency the annual informative return on assets and rights located outside of Spanish territory ends through form 720.

The keys to the new labour market reform
The BOE of 30/12/2021 has published Royal Decree Law 32/2021, of 28 December, which includes a compilation of urgent measures for labour reform, the guarantee of employment stability and the transformation of the labour market.

Penalties for non-compliance with the cookies policy
From October 2020, companies that have a website must adapt their cookie policy to the requirements of Regulation (EU) 2016/679 on the Protection of Personal Data, or RGPD.

Legislative measures in the economic and digital transformation field

What is the new municipal capital gains tax?
Following the publication of the Constitutional Court ruling of 26 October, which declared the Municipal Capital Gains Tax unconstitutional and therefore null and void for all purposes, the Government has rushed to publish Royal Decree Law 26/2021 of 8 November. In this way, through this new regulation, the affected articles are modified in order to adapt the Municipal Tax to the sense of the Judgment.

Moves III Plan: incentives for efficient and sustainable mobility 2021
El Gobierno aprobó el pasado 13 de abril el Plan Moves III a través del Real Decreto 266/202. Se trata de unas subvenciones dirigidas tanto a particulares como empresas para promover la compra de vehículos eléctricos y la instalación de infraestructura de recarga, con el fin de fomentar la movilidad sostenible. El programa está dotado inicialmente de un presupuesto máximo de 400 millones de euros, y el plazo finalizará cuando se agote el presupuesto o, como máximo, el 31 de diciembre 2023.