The objectives of the Families Law are: to promote and facilitate the reconciliation of work and family life for employees, to improve the social protection of families and to recognise the diversity of different families.
Supreme Court Resolution 131/2024 states that mixed use of company vehicles is not considered paid by the employee if no compensation is provided, and personal use is deemed compensation in kind.
Article 18 of Personal Income Tax (IRPF) regulates income from work that is obtained in an irregular manner, allowing the application, if certain requirements are met, of tax reductions that reduce the tax burden.
Flexible remuneration offers benefits for both parties, allowing the value of the employee’s salary to increase without additional cost to the company.
The fixed-discontinuous employment agreement must be formalized in writing and must include certain essential elements of the work activity, such as the duration of the period of activity, the working day and its schedule.
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 5% with respect to 2023.