Newsletter 197 BNFIX PICH
People, principles, services
December 2024
Dear all,
It seems like yesterday… and we are about to close a new year, 2024, in which BNFIX PICH has always tried to keep you informed of the continuous legal developments that were happening and that were of interest to the company.
With the same objective in mind, we invite you to read the December newsletter, in which we remind you of the importance of presenting the annual accounts and explain the criteria for the regularisation of self-employed quotas, the novelties of the order on modules and the bankruptcy moratorium for the areas affected by the DANA, among other topics. We also include some press articles and a chat with Carmen Mur, president of the foundation ‘El somni dels nens’, to talk about this great solidarity project.
We take this opportunity to wish you a very Merry Christmas and a prosperous 2025 full of good times, both personal and professional.
Valentín Pich – v.pich@pich.bnfix.com
Partner BNFIX PICH Tax Legal
Highlights
/ What are the effects of not filing the company’s annual accounts?
Failure to comply with this obligation can have serious consequences for companies and their administrators, as it can result in the closure of the company’s registration sheet and, therefore, in the impossibility of making new registrations. It can also lead to the revocation of the NIF and digital certificates, with the consequent effects on the company’s operations. Given the importance of the issue, we review in a circular the new criteria of the commercial registers and other points that should be taken into account.
/ The regularisation of contributions for the self-employed begins
This December, Social Security is expected to start sending out notifications for the regularisation of self-employed professionals’ contributions in accordance with the new system of contribution brackets based on real income. Due to its complexity (the process is starting quite late and will last until April 2025), we have prepared an example of a regularisation case with the criteria being used by the administration, which may help to find out whether or not what has been paid is in line with the income received and, thus, to foresee future adjustments to the contribution over the course of the year.
/ Disciplinary dismissals, with prior hearing
The Supreme Court (SC) issued a groundbreaking ruling in November on disciplinary dismissals and the need to grant a prior hearing to the affected worker. The ruling appeals to the application of Convention 158 of the International Labour Organisation (ILO) and changes the doctrine maintained for 40 years by the aforementioned court. We highlight the most relevant points that should be taken into account when implementing a dismissal of this type.
/ Bankruptcy moratorium until the end of 2025 for those affected by the DANA
The Government has approved the third package of measures to mitigate the effects of the DANA. These measures are contained in Royal Decree-Law 8/2024, of 28 November, and include a significant extension in the area of insolvency. We detail in a circular the key aspects of the measure.
/ Modules in 2025: new features
The Official State Gazette (BOE) has already published the Order that maintains the income limits for self-employed workers who pay tax in modules for 2025 and that, as a novelty, includes a reduction of 25 percent for self-employed workers in this system affected by the DANA.
The Interview
▶ Video / We talk about the foundation ‘El somni dels nens’ with its president, Carmen Mur
Carmen Mur, president of the foundation ‘El somni dels nens’, shares with Valentín Pich, partner of BNFIX Pich, the inspiring work of this project that, for more than 25 years, has been working tirelessly to make the stays of children with serious illnesses in hospitals warmer and more humane.
At this special time of year, we can all be part of this mission. There are several ways to collaborate with the foundation, available at this link: http://www.elsomnidelsnens.org/participa
Thanks to initiatives such as the ‘humanisation’ of paediatric ICUs, consultation areas and ambulances decorated with colours and materials that bring joy to children, psychological support for children and their families, and activities that make their dreams come true (such as hot air balloon rides, horse riding or a visit to Disneyland), this foundation brings hope and joy to those who need it most. All this is possible thanks to close collaboration with health centres. As Carmen Mur says: ‘When children are happy, we are happy’.
In this Christmas spirit, we encourage you to join us in this dream and bring your light to those who need it most.
Press & Publications
/ Catalonia suffers the highest tax burden, but Madrid collects the most
La Vanguardia Money Supplement. December 8th
Interesting report on the fiscal differences between autonomous communities and analysing the different taxes. It also talks about the average tax burden of Spanish taxpayers in relation to the average of the rest of the countries of the European Union (EU), as well as the proposals of experts to ‘put order’ to the differences between territories.
The report, HERE
/ The uncertain return of the family business to Catalonia after Molins
Article in El Mundo. December 8th
Article that analyses the impact of the ‘procés’ on the Catalan business fabric after the announcement of the return to Catalonia of the headquarters of the cement company Molins, an initiative that, according to the newspaper, will not have a significant ‘knock-on’ effect.
‘The Catalan economy is very integrated into the Spanish economy and the Spanish economy into the European economy, so the evolution is, in reality, very even’, points out our partner and president of the General Council of Economists, Valentín Pich, on the macroeconomic trajectory of Catalonia. For its part, Foment del Treball trusts that Molins’s is ‘a first step’ and not the last.
The article, HERE
