The new method for calculating capital gains tax will offer taxpayers the possibility of choosing between two options (objective and real method), being able to opt for the more favorable one, as long as the value of the land undergoes a real increase.
New internal flexibility mechanisms are implemented in companies to avoid dismissals, revising the current model of ERTEs and creating the so-called RED mechanism.
The Certificate of Representation of a Legal Entity may be obtained by different types of companies and organizations that have legal personality, and it is valid for two years.
Law 10/2021 of 9 July 2021 on remote work amends Article 40 of the Law on Offences and Penalties in the Social Order to increase the amount of social sanctions imposed by the Labour Inspectorate.
It is a mechanism to provide incentives for certain activities insofar as the results derived from them have repercussions not only for the company that carries them out, but also for society as a whole.