Distinguidos señores, La Ley 6/2017 establece que los trabajadores autónomos pueden cambiar hasta cuatro veces al año la base de cotización, eligiendo otra dentro de los límites mínimo y máximo que les resulten aplicables en cada ejercicio. La solicitud formulada entre el 1 de enero y el 31 de marzo tendrá efectos el […]

Royal Decree-Law 11/2021 on urgent measures for the defense of employment, economic reactivation and the protection of self-employed workers (BOE 05-28-2021), which enters into force on the same day of its publication, establishes the extension of the ERTEs linked to COVID-19 with some novelties, extraordinary measures to protect workers, […]

On May 1, social security is automatically making the return of fees for multiple activities. It is carried out to all those people who are simultaneously contributing to the General Scheme (employed) and the Special Scheme for Self-Employed Workers (self-employed). The refund consists of the sum of the contributions […]

a) Incentives for initial indefinite hiring b) Incentives for converting temporary and training contracts into permanent ones c) Incentives for the reinstatement of workers hired indefinitely affected by temporary employment regulation files for the suspension of contracts d) Incentives to the reestablishment of the working hours of indefinitely hired workers affected by files of […]

The Agreement of the Governing Council of April 28, 2021, published in the BOCM of April 30, has approved the procedure and the call for the covid line of direct aid to autonomous communities and companies to support business solvency provided for in RD-law 5/2021 financed by the government […]

NOT OBLIGATED to declare: (Art.96 and DT Eighteenth Law 35/2006 and art.61 Regulation) Taxpayers who have obtained income exclusively from the following sources in fiscal year 2020, in individual or joint taxation: a) Full income from work , with the general limit of 000 euros per year when they come from a single payer. Also […]

On the occasion of the regional elections called for May 4, 2021, we attach the resolution published in the Official Gazette of the Community of Madrid on the indications in relation to the permits that workers may have for their right to vote as voters . By way of synthesis: […]

Dear client, On the occasion of the new wording of article 28.2 of the Workers' Statute, which passes to dictate the following: "The employer is obliged to keep a record with the average values ​​of wages, salary supplements and extra-salary perceptions of his staff, disaggregated by sex and distributed by […]

Extraordinary fractioning of the payment of the IRPF 2020 declaration for beneficiaries of benefits related to ERTE during 2020 Order HAC / 320/2021, published in the BOE of April 7, regulates the extraordinary fractioning for the payment of the tax debt derived from the declaration of personal income tax for financial year 2020 for beneficiaries of related benefits […]

Royal Decree-Law 5/2021, of March 12, published in the BOE of March 13, 2021, creates the Covid Line of direct aid to non-financial and self-employed companies (businessmen and professionals) most affected by the pandemic (sectors of the attached Annex), with fiscal domicile in Spanish territory or when it is […]