The approval of these measures comes to comply with the European directive on the conciliation of family life and professional life of parents and caretakers, specifically, with Directive (EU) 2019/1158 of the European Parliament and of the Council of June 20, 2019.
The revocation of the tax identification number has some consequences, and its reinstatement shall be carried out when it is established that the reasons for the revocation have disappeared.
Through the RED System, it will be possible to apply for the posting of employees or self-employed employees to countries of the European Union, the European Economic Area, as well as Switzerland and the United Kingdom.
According to Royal Decree 1060/2022, of 27 December, the obligation for medical practitioners to provide employees with a paper copy of their sick leave, confirmation, and discharge reports to be sent to the company is abolished.
Several new features have been introduced that will affect taxpayers when filing their tax returns. These include the modification of personal income tax brackets in various autonomous communities and changes related to pension plans.