February 2024
Dear all,
Now we have passed the halfway point of a worryingly warm winter for the season and we are already at cruising speed for the remainder of 2024, we invite you to read our February newsletter 188, which includes some news of interest to companies and the self-employed, such as the recent approval of the increase in the Minimum Interprofessional Wage (SMI), the updating of the maximum Social Security contribution bases, how the obligation to present sustainability reports is being implemented, in this case for agricultural cooperatives, and the new measures on diversity and non-discrimination, among other issues.
We also suggest watching the video in which we interview the executive expert in digital environments, Josep (Pep) Aragonés, from Wolters Kluwer, in which he talks about his book ‘No me líes’ on talent management.
You can read about these and other topics below.
Mireia Guarro · mireia.guarro@pich.bnfix.com
Auditor · Partner at BNFIX PICH Auditores
Highlights
/ The new Minimum Interprofessional Wage (SMI) rises to 1,134 euros per month
The Official State Gazette (BOE) has published the regulation governing the minimum interprofessional wage (SMI) for 2024, with retroactive effect from 1 January, and which establishes the minimum wage for both permanent and temporary or seasonal workers, as well as for domestic workers and employees.
/ Self-employed: last days to update the maximum contribution base for 2024
29 February is the last day for self-employed workers to update their maximum contribution base for 2024 in accordance with Order PJC/51/2024, of 29 January.
/ The new process to facilitate the correction of errors in Personal Income Tax, VAT and Corporate Income Tax comes into force.
Reforms have just come into force that simplify and facilitate the correction of self-assessments by means of a corrective self-assessment. This is a possibility that eliminates the distinction between corrections that benefit the taxpayer and those that benefit the Administration.
/ New obligations in terms of diversity and non-discrimination
From March, companies with more than 50 employees will have new obligations in terms of real and effective equality for transgender people and to guarantee the rights of LGTBI people.
/ Cooperatives, obliged to present sustainability reports
The Spanish Accounting and Auditing Institute (ICAC) has published a resolution that addresses the formulation of the Statement of Non-Financial Information (EINF), also known as sustainability reports, in the case of an agricultural cooperative society. The resolution states that this type of company is obliged to draw up the aforementioned non-financial information statements.
/ VIDEO-INTERVIEW
/ ‘Managing talent in today’s digital environment’.
Sara Bueno Torres, from the Labour Area, talks to Josep Aragonès Ros (General Manager EMEA – CCH Tagetik at Wolters Kluwer), about his book ‘No me líes’, published by Seurat Eiciones, with a foreword by Xavier Marcet.
Agenda
/ Sessions on pension plans in the construction sector
The new pension plan in the construction sector and the technical aspects related to the implementation of this plan in payrolls is the protagonist this month of several informative sessions by our professionals.
Specifically, and after the one held in January for the Gremi de Constructors and the Cambra de Contractistes, this month we are participating in the sessions organised by:
Gremi de Constructors del Vallès
📅 20 February – 09.30h
More information and registration HERE
Associació de Promotors Constructors
📅 23rd February – 12.15h
More information and registration HERE
/ Session on fiscal closing, new developments 2024 and sustainability reports at the Cambra de Contractistes
On Thursday 15 February, our colleagues Carolina Mateo, Joan Claret and Estefanía Sánchez took part in a session at the Catalan Chamber of Contractors and Works on the 2023 tax closing, new accounting developments of interest to the sector and the importance of sustainability reports.
The conference was presented by the president of the Chamber, Lluís Moreno.
DFK International
/ EMEA Annual Meeting & Emerging Leaders Conference 2024
A representation of BNFIX Global, formed by Carolina Mateo, María José Moragas Monteserín, Andrea Oró, Jose Maria Hinojal and Pedro Ávila participates these days, in Amsterdam, in the EMEA Annual & Emerging Leaders Conference 2024 of DFK International.
A unique opportunity to learn and share experiences with professionals from other offices of this international network of professional firms of which we are part.
