Legal and late-payment interest Additional Provision 51 sets the legal interest rate at 3% until 31 December 2018. Similarly, the late-payment interest rate referred to in Article 26.6, General Taxation Law 58/2003, of 17 December, is set at 3.75% for the same period. Multiple Effect Public Indicator of Income (Indicador público de renta de efectos […]
Monthly Archives: April 2018
Hosting service providers, in respect of content provided by content providers which they store at the request of those content providers, are encouraged to take effective, appropriate and proportionate measures to tackle illegal content online, in accordance with COMMISSION RECOMMENDATION (EU) 2018/334 of 1 March 2018 on measures to effectively tackle illegal content online. Those […]
On Friday, April 6, the Council of Ministers approved the 2018-2020 Strategic Plan for Employment and Social Security Inspection. This plan reinforces control over unsubstantiated temporary employment, part-time employment, and training contracts. Furthermore, gender discrimination will be prioritized, whereby potentiating supervision of the salary gap between genders and collective bargaining to avoid discriminatory clauses. Other […]
Effective after 1 January 2017: Amendment of Article 44 RIRPF (Personal Income Tax Law) in connection with expenses for personnel training or re-training: there are now more cases in which studies provided by the employer are not considered payment in kind for the purpose of updating, training, or re-training personnel when required due to the […]