Main changes in Corporate Income Tax 2023-2024
The changes in the Corporate Income Tax for 2024 in Spain include several novelties and adjustments that seek to improve collection and adapt the tax system to the new economic realities.
Contribution and registration of internships in the Social Security system
In the case of paid internships, the Social Security obligations will correspond to whoever pays the financial compensation, while in the case of unpaid internships, it will be the company that fulfills the Social Security obligations.
Reconciliation of family and work through the Families Law
The objectives of the Families Law are: to promote and facilitate the reconciliation of work and family life for employees, to improve the social protection of families and to recognise the diversity of different families.
The Temporary Tax on the Solidarity of the Very Rich (ITSGF)
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.
Urgent measures due to high temperatures and drought
The new features of the Royal Decree are included in a single provision against adverse meteorological phenomena, for work outdoors and in workplaces that cannot be enclosed.