Asec News

The Ministry of Social Security, through the Council of Ministers, approved Royal Decree-Law 13/2022, of 26th July, which establishes a new contribution fees system for self-employed workers and improves protection in the event of termination of activity. The peculiarity of the new contribution fees system applicable to the Special Social Security Scheme for Self-Employed Workers (RETA) is that contributions will be paid based on the net annual income obtained in the practice of their economic, business or professional activities.

As published in the Official Gazette of the Regional Government of Andalusia (BOJA), dated 21 September 2022, the Governing Council of the Junta de Andalucía has approved a 100% regional allowance to the resulting tax liability for Wealth Tax.

The CJEU in the judgment published on 27 January 2022, declares that, in relation to the “Form 720” legislation, Spain has failed to fulfil its obligations under the principle of the free movement of capital.

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