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The SMI is set at 37.8 euros per day or 1,134 euros per month for full time for any activity in agriculture, industry and services, without distinction of sex or age of workers, increasing by 3% with respect to 2023.
Its main purpose is to provide a secure and confidential vehicle for employees and other stakeholders to safely report any misconduct or irregularities they detect.
A displaced person is a worker who, being an employee in Spain of a company that carries out its activities in Spanish territory, is sent by the latter to another country in order to perform salaried work on behalf of said company.
Order ISM/835/2023, dated July 20, comes into force to regulate the situation assimilated to that of being registered in the Social Security system of workers posted abroad in the service of companies that carry out their activities in Spanish territory.
The ITSGF aims to increase the tax effort of those taxpayers with a greater economic capacity to face the inflationary and energy crisis, and to harmonise the different Autonomous Communities in terms of property taxation.
The new features of the Royal Decree are included in a single provision against adverse meteorological phenomena, for work outdoors and in workplaces that cannot be enclosed.
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 models that present new changes are those referring to the Administrative Body, Real Ownership and COVID-19, whose failure to correctly fill in the tables included in this last reform prevents the Annual Accounts from being filed with the Companies Registry.
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.