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This new regulation has the objective of clarifying the right to information of the representation of employees in the digitalized working context and the regulation of the employment relationship in the field of digital delivery platforms.
RD-Law 1/2021, 12th January, introduces new features in the General Accounting Plan to adapt it to the accounting criteria adopted by the European Union and will be applicable for fiscal years beginning on January 1 January 2021.
Form 714 is the Wealth Tax declaration and those natural persons resident in Spain and non-residents are obliged to present it, depending on whether or not they exceed certain limits in the value of their assets or rights.
Form 111 refers to the quarterly withholding filings and Form 190 refers to the annual summary of withholdings, which is filed at the end of the accounting period.
All companies, regardless of their size, are obliged to have a pay register that includes the average and broken down data of the real salaries received by their workers, divided between men and women.
All professionals, individual entrepreneurs or companies that pay rents for commercial premises or offices are required to submit Form 115, provided they are urban real estate.
Since 2021, the equalization of parental leave in Spain is approved, allowing both parents to enjoy up to 16 weeks of leave and receive 100% of the regulatory base of their salary.
The terms for the extension are maintained with minimal adjustments and similar to those already established in RD Law 30/2020, with companies in ERTE being able to benefit from different exemptions.
The purpose of Model 720 is the declaration of information regarding assets and rights of economic content located or managed abroad.
The IRNR is a direct tax that must be paid by those workers who have obtained an income, both in money and kind, within Spanish territory.