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How are Christmas lottery prizes taxed?
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.

Informative Declarations of November: The Model 232 for Linked Operations
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.

Prices and access to housing: this is what the residential market will look like in 2026
The housing market faces 2026 with prices continuing to rise and access becoming increasingly difficult for many buyers and tenants.

Form 232: when it must be submitted and what must be declared
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.

Minimum wage rises 5% in latest government deal
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.

When a poorly conducted locker search can invalidate a disciplinary dismissal
Searches of employees' lockers, bags or personal belongings are a tool that many companies use when they suspect irregularities such as theft or pilferage. The problem arises when these searches are not conducted properly.

Recruiters and the use of Social Media
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.

Rights of workers in ERTE: Own affairs according to collective bargaining agreement
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.

Legislative news
Objective assessment method for income tax and the special simplified VAT system for 2024
Publication of OrderHFP/1359/2023, of 19 December, by which the objective assessment method of Personal Income Tax and the special simplified system of Value Added Tax are developed for the year 2024.
Modification of the Personal Income Tax Regulations
Publication of Royal Decree 142/2024, of 6 February, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, on withholdings and advance payments.














