As of March 19, the Tax Agency will make the draft or tax data of the personal income tax declaration available to taxpayers through the electronic headquarters of the State Tax Administration Agency
Deadlines:
From April 3 to July 1: Confirmation of the draft electronically, draft/declaration processing service (WEB Income) .
From May 7 to July 1: Rental preparation by phone.
From June 3rd to July 1st: In-person rental preparation.
Payment terms:
Until June 26: In the case o...
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Author: lmartinez
Minimum interprofessional salary
Minimum wage statistics and evolution since 2008, year-on-year variations and comparative graph with other countries.
Yaer
14 instalments
12 instalments
Annual
Variation
2024
1.134,00
1.323,00
15.876,00
5,00%
2023
1.080,00
1.260,00
15.120,00
8,00%
2022
1.000,00
1.166,67
14.000,00
3,63%
2021
965,00
1.125,83
13.510,00
1,58%
2020
950,00
1.108,00
13.300,00
5,50%
2019
900,00
1.050,00
12.600,00
22,30%
2018
735,90
858,55
10.302,...
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CPI: Year-on-year changes
CPI statistics and developments since 2008.
To see the press releases of each year click on the year.
Spain
Balearic Islands
E(2024-September)
1,50
1,71
2023
3,10
3,30
2022
5,70
6,30
2021
6,50
6,50
2020
-0,50
-0,40
2019
0,80
1,00
2018
1,20
0,70
2017
1,10
1,30
2016
1,60
1,60
2015
0,00
0,30
2014
-1,00
-0,80
2013
0,30
0,50
2012
2,90
3,10
2011
2,40
2,30
2...
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Working calendar 2024
The labor calendar corresponding to the year 2023 is now available. To access the calendar of your locality we provide you with the following link on the CAIB website
Work calendar: Work calendar 2024 Illes Balears
At the same time, we remind you of the obligation to display it in the workplace in a visible place so that all workers can consult it.
On the other hand, we remind you of the obligation to keep a record of the working hours of ALL workers, in this sense, the actions of t...
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Summary of tax reform (ISD) inheritance and gift tax and (ITP) transfer of assets Balearic Islands
(07/18/2023) The new Balearic Islands Government has approved the first Decree Law that modifies the effective taxation of inheritance and gift tax as well as the tax on property transfers.
SUMMARY OF THE REFORM:
Objectives of the reform:
To facilitate transfers of wealth between immediate family members and reduce the tax burden on these transactions.
Stimulate the purchase of homes for young people and people with disabilities, as well as for large families and single-p...
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Special regime Balearic Islands 2023-2028
The seventieth additional provision of the LPGE for 2023 introduces the special tax regime of the Balearic Islands with effect for tax periods beginning between January 1, 2023 and December 31, 2028
SUMMARY OF THE SPECIAL REGIME OF THE BALEARIC ISLANDS:
The reserve for investments in the Balearic Islands offers tax benefits to corporate income tax and non-resident income tax payers who allocate part of their profits to this reserve, provided that they come from establishments locate...
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2022 Income Tax Return
As of April 11, the Tax Agency will make available to taxpayers the draft or the tax data of the IRPF declaration through the electronic headquarters of the State Tax Administration Agency
Deadlines:
From April 11 to June 30: Confirmation of the draft electronically, draft / declaration processing service (Renta WEB) .
From May 25 to June 30: Confirmation of the draft declaration by any means other than electronically, whatever its result, to enter, to return or negative in the case o...
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New contribution system for self-employed 2023 (RDL 13/2022)
By means of this circular we would like to inform you of the entry into force as of 01/01/2023 of the new contribution system for self-employed workers, in accordance with RDL 13/2022.
This new contribution system will be implemented gradually over the next 9 years, and is based on the contribution based on the actual net income obtained by the self-employed.
The self-employed will have to report their expected net monthly income for the year 2023 (and subsequent years) and pay contributio...
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Double taxation agreements signed by Spain
Double taxation agreements signed by Spain
In the following link you can obtain the double taxation agreements signed by Spain: AEAT - Double taxation treaties
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Deadlines for submitting self-assessments by direct debit
The deadline for submitting self-assessments with direct debit will depend on the end of the submission deadline for each model.
If the expiration of the submission period coincides with a non-business day, the period ends on the first following business day and the direct debit period will generally be extended by the same number of days that the submission period for said declaration is extended. Below are the general and direct debit deadlines for each model, corresponding to the year 2023...
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