Newsletter 198 BNFIX PICH
People, principles, services
January 2025
Dear all,
With the Christmas holidays behind us, we start a new year with new hopes, new projects… and a new newsletter, in which we report on the latest measures approved by the Government in tax, employment and Social Security matters, the changes to advance the compatibility between pensions and employment, and the calendar of local public holidays for Catalonia for the new year 2025. We also address the changes to the mutuality refund system, the Single Authorised Electronic Address (DEHú) for receiving electronic notifications from the administrations, and the Organic Law on the efficiency of the public justice service, which is committed to mediation in the commercial and civil spheres. In addition, we include an update on the suspension of the cause of dissolution due to losses.
All of these topics will be covered below and, as always, we remain at your disposal.
Jordi Altafaja – jordi.altafaja@pich.bnfix.com
Partner BNFIX PICH Tax Legal
Highlights
/ Last urgent measures of 2024 of the Government in employment and Social Security matters
On 23 December, the central government approved Royal Decree 9/2024, which includes urgent measures in economic, tax and social security matters, as well as the annual revaluation of pensions and the extension of other provisions.
/ Advances in the compatibility of pensions and employment
Royal Decree 11/2024 introduces improvements in the compatibility between pension and employment by regulating modalities such as active, partial and delayed retirement. It also establishes changes for permanent-discontinuous workers.
/ Tax innovations for 2025
In the absence of general budgets at both state and regional level, in the case of Catalonia, the BOE published at the end of the year the law that includes several reforms and tax innovations that will be implemented in 2025 and that will affect both citizens and companies.
/ Almost all public administrations notify in a single digital mailbox
Since 16 December, the single Enabled Electronic Address (DEHú) has been integrating the notifications of Catalonia’s local administrations available in e-notum, and is making progress in its consolidation as a single point of notification for all administrations.
/ Changes in the application for refunds from mutual societies
As of 22 December, the Tax Agency has cancelled, as of 22 December, the refund claims for mutual insurance companies that had not been agreed before that date and has approved a new procedure.
/ Mediation, a key element in the new law on judicial efficiency
The year 2025 arrives with an important reform in the judicial sphere: Organic Law 1/2025, which is committed to mediation and other alternative dispute resolution methods (ADR) as a prerequisite in commercial and civil proceedings. This measure seeks to modernise the judicial system, reduce the burden on the courts and promote quick and effective solutions.
/ Extension of the suspension of the cause for dissolution due to losses
Royal Decree-Law 9/2024 introduces important new features in the suspension of the suspension of the cause for dissolution due to losses, better known as the ‘accounting moratorium’. One of them is the extension until 2026 to not compute the losses of 2020 and 2021, as well as the temporary exclusion of losses caused by the DANA of 2024. These measures offer relief for affected companies, but also impose key obligations on directors.
/ Calendar of local public holidays in Catalonia in 2025
On 31 December, the Diari Oficial de la Generalitat de Catalunya (DOGC) published the official calendar of local public holidays in Catalonia, complementing the state and regional calendars.
Press & Publications
/ Un impuesto mejorable’ Opinion column
Article in La Vanguardia. January 8th
Our partner Valentí Pich, in his capacity as president of the General Council of Economists (CGE), publishes an article in which he analyses the differences in the taxation of inheritance and gift tax between autonomous communities. He also raises the concern of taxpayers about the current design and the high rates of the tax, which mainly affect heirs with modest estates. For this reason, it proposes its revision and greater regional flexibility, as well as its alignment with international trends.
The article, HERE
