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Self-employed workers who are initially registered in the Special Regime for Self-Employed Workers (RETA), or who have not been registered in the two immediately preceding years, are entitled to the following reductions in their contributions: If they pay the minimum contribution, their contribution is 60 euros per month for the first 12 months. If [...]
The Social Chamber of the Supreme Court has issued a resolution by which the companies will be able to deliver the payrolls to the workers in computer support and not in paper support, as it was being done until now by the majority of companies, although until now it had marked a doctrine in which [...]
Self-employed persons are obliged to draw up an annual Daily Book, in which all the economic activities they carry out must appear. Unlike companies/corporations, a self-employed person is exempt from the obligation to register his or her journal in the Commercial Register. Nor is it obliged to make its annual accounts public, something that is [...]
The reduced VAT rate of 10% is applicable to repair work on a property (electricity, plumbing, carpentry, etc.), this is possible if you meet these requirements: The home must have been built or renovated at least two years before the date of the work. That the cost of the materials provided does not exceed 40% [...]
It is necessary to differentiate between a lease of business premises and a lease of industry, as the legislation for the two types of contracts is very different, while the former is governed by the Urban Leases Act, the latter is governed by the Civil Code. The fundamental difference is that it is not the [...]
