Employees’ rights in the event of a non-agreed change of workplace
Such a change may violate the worker’s rights if it substantially alters their working day, complicates the work-life balance or is not justified by real organizational reasons.
SMI 2025: Minimum wage update, IRPF changes and labour obligations
This raises the minimum annual tax threshold, which means that workers earning the minimum wage will now be subject to a personal income tax withholding, even if it is small and depends on their personal situation.
Remission of debt between a parent company and its subsidiary
The remission of debt has tax, accounting and commercial implications. So, it is crucial to document it properly and comply with the corresponding regulations in order to avoid risks and ensure the group’s financial consistency.
Determination of the tax rate in the recognition of tax credits
The tax rate applicable to the recognition of tax credits for losses is determined in accordance with current accounting and tax regulations, considering companies with net sales of less than one million euros.
Contribution for trainees in 2025
The contributions of interns depend on the type of internship and who is in charge of the responsibility. It is essential that companies are aware of their obligations to ensure regulatory compliance and protection of their rights.