Economists, auditors, law firm

Economists, auditors, law firm

Tax developments and labour reform - December 2021

During the month of December 2021, the labour reform has been published, as well as some new tax rules that would mean significant changes in the tract of main taxes for the year 2022.

CHANGES IN TAX MATTERS

The new tax rules issue are as follows:

  • Law 22/2021, of 28 December, on General State Budgets for the year 2022.
  • Order HFP/1480/2021 of 28 December, approving the content and maturity of the declaration of exchange of goods within the EU ("Intrastat") and the general conditions and procedure for its presentation in telematic media are determined.

It should be noted, as a major novelty in the field of Corporate Income Tax and Non-resident Income Tax, the establishment of a minimum tax of 15% of the tax base for those taxpayers with a net amount of turnover equal to or greater than EUR 20 million, or who tax under the tax consolidation scheme.

Tax developments and labour reform 2022

LABOUR REFORM

On 30 December 2021, the following rule was published in the Official State Gazette:

  • Royal Decree Law 32/2021, of 28 December, of urgent measures for the labour reform, the guarantee of the stability of the occupation and the transformation of the labour market.

This Royal Decree Law carries out a major reform on the Statute of Workers in the areas of employment contracts, contracting and subcontracting, files of temporary regulation of occupation (ERTO) and collective bargaining.

It also amends certain sections of the following rules:

  • Consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 8/2015, of 30 October.
  • Consolidated text of the Law on Infringements and Sanctions in the Social Order, approved by Royal Legislative Decree 5/2000 of 4 August.
  • Law 30/2015, of 9 September, regulating the Professional Training System for employment in the workplace.
  • Law 32/2006, of 18 October, regulating subcontracting in the Construction Sector.

The labour reform entered into force on 31 December 2021, but exceptionally provided for a 3-month transitional regime for some subjects.

This means that it will not be until 31 March 2022 that the modifications made for the labour reform will enter into force regarding the following issues:

  • Training contracts
  • Works and service contracts
  • Fixed-discontinuous contracts concluded for contracts, subcontracts or administrative concessions.
  • Forty-first additional provision for the General Social Security Act: Measures for the social protection of working persons affected by the application of the Flexibility and Occupation Stabilization Network mechanism, regulated by Art. 47a of the Workers' Statute.
  • Forty-third additional provision of the General Law on Social Security, on the social security contribution for alternating training contracts. Paragraphs 2 and 3 of the single repealing provisions of Royal Decree-Law 32/2021.

 

Likewise, as always, we are at your disposal to analyse and resolve the doubts that arise in the application of these legal provisions, both at the individual and company level.