The Government approved Royal Decree-Law 902/2020, of October 13, which regulates equal pay for women and men, in order to avoid discrimination and the gender pay gap.

PERSONAL INCOME TAX RETURN 2020

The Order of the Ministry of Finance (Order HAC/320/2021) published in the Official State Gazette (BOE), on the 7th April, approved an extraordinary instalment payments scheme for the tax payment of the Personal Income Tax (IRPF) declaration for those taxpayers…

The Andalusia Government approved, on 6th April 2021, and published in the Official Regional Gazzette (BOJA), new urgent measures for the maintenance of the retail trade, hostelry, and catering industry.

Extraordinary measures to support business solvency in the form of direct aids for self-employed and companies,

Entities with a volume of operations not exceeding € 6.010.121,04 in 2020 and SMEs and self-employed workers may defer the payment of the tax debts...

The General Social Security Treasury (TGSS) has decided to modify the criterion that it had been applying by which access to the flat rate Social Security quota was denied due to registration in the Special Scheme for Freelance Workers (RETA) for self-employed linked with a company.

Fiscal Residence Impact

Some days ago, it was published in the RD-Law 22/2020 dated 16th June, the amendment of the General Taxation Law (GTL) to allow to carry out tax inspections through digital systems, due to the COVID-19 crisis.

The first final provision of Law in the mentioned RD-lax, amends two Articles of the GTL.

Law 58/2003 of 27th December,…

Beyond the regular annual communications, the Law establishes that banking entities must inform the Tax Agency, when some type of transactions are made; Measures being implemented in relation to the fight against fiscal fraud and the prevention of money laundering, that are constantly being monitored by the Spanish Tax Authorities.

The total amount of the…

Support measures for self-employed workers

Article 8. Exemption on the contributions for self-employed workers who have received the supplementary allowance for cessation of activity during the state of alarm declared by Royal Decree 463/2020, of 14^th March.