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On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.

Every year on December 22nd, the Christmas lottery is celebrated, which is subject to personal income tax (IRPF) at a fixed rate of 20%. This same tax rate is applied to prizes from the ONCE, the Red Cross, and certain regional lotteries.

We refer to Order HFP 816/2017 of August 28, published in the B.O.E. on 08/30/2017. This provision creates the Model 232 to collect information on linked operations previously collected in the Corporation Tax declaration. This declaration must be presented in November of each year and will contain information relating to the tax period that began on or after January 1 of the previous year.

Form 232 is an informative declaration that some companies are required to submit during the month of November, provided that in the previous year they carried out certain related-party transactions or transactions with persons or entities located in tax havens.

The SMI will rise from 1.080 euros in 2023 to 1.134 euros in 2024. Pending the official publication in the BOE in the coming days of the increase in the SMI, it is already advisable to update the tables and prepare the costs of the workforce.

In the BOE of 6 November, and with effect from 7 November 2024, Royal Decree Law 6/2024 has been approved, introducing a package of urgent measures to mitigate the effects of the DANA which, between 28 October and 4 November 2024, caused significant damage in several regions of Spain, including the Valencian Community, Castilla-La Mancha, Andalusia, Catalonia, the Balearic Islands and Aragon.

The Supreme Court has declared that by virtue of the application of the principle of proportionality to workers whose contracts have been suspended due to an ERTE, they are not entitled to take the full number of days of personal leave, but rather it will be reduced in proportion to the time of suspension of employment relations.

Social media have had a strong impact on the world of human resources, leading to a transformation in the processes and methods used by its professionals, who have had to adapt to new ways of working and relating to candidates.