The SMI is set at 37.8 euros per day or 1,134 euros per month for full time for any activity in agriculture, industry and services, without distinction of sex or age of workers, increasing by 3% with respect to 2023.
Its main purpose is to provide a secure and confidential vehicle for employees and other stakeholders to safely report any misconduct or irregularities they detect.
A displaced person is a worker who, being an employee in Spain of a company that carries out its activities in Spanish territory, is sent by the latter to another country in order to perform salaried work on behalf of said company.
Order ISM/835/2023, dated July 20, comes into force to regulate the situation assimilated to that of being registered in the Social Security system of workers posted abroad in the service of companies that carry out their activities in Spanish territory.
The ITSGF aims to increase the tax effort of those taxpayers with a greater economic capacity to face the inflationary and energy crisis, and to harmonise the different Autonomous Communities in terms of property taxation.