New developments in the Working Hours Register
Teleworking, the growth of remote time recording systems and the trend towards more flexible working hours have pushed the evolution of working time regulations in recent years.
Rectifying self-assessments: Changes in Forms 303, 100 and 200
The Spanish Tax Agency has recently introduced important changes in the regulation of rectifying self-assessments, with special incidence in the VAT form 303, as well as in forms 100 and 200.
Form 145: What is it, how does it affect Personal Income Tax and when to file it?
It adjusts personal income tax withholdings considering aspects such as marital status, number of children or a disability, to ensure an accurate tax calculation and avoid over- or underpayments.
Labour obligations of companies in Spain
The most relevant labour obligations to be fulfilled by companies are highlighted: time recording, wage recording, equality plans and the implementation of a complaints channel.
New tax obligations for cryptocurrencies in Spain
Among these measures, three new information tax forms have been introduced: Forms 172, 173 and 721, specifically designed to monitor cryptocurrency transactions and balances.