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Verifactu Regulation postponed: Companies and self-employed will have until 2026 to adapt
The Verifactu system establishes the obligation to issue electronic invoices using software that complies with the technical and security requirements defined by the regulations, thus avoiding tax fraud.
Entry into force of the new Immigration Regulation in Spain
The new Immigration Regulations in Spain, in force since May 20, 2025 following the approval of Royal Decree 1155/2024, simplifies procedures, updates immigration figures and improves legal certainty in procedures.
Mandatory prior hearing in the disciplinary dismissal according to the Supreme Court
This requirement reinforces the rights of the worker and aligns the procedure with the international standards of the ILO, so companies should review their protocols to avoid legal risks.
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.
Spain eliminates Golden Visa: End of residence permit for investors
The elimination of the Golden Visa in Spain marks a significant change in residence policy for investors, with the aim of reducing real estate speculation and ensuring more equitable access to housing.
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.
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.