Legal decisions in the workplace are part of everyday life for those who lead people. From poorly structured outsourcing to unfair dismissal or delayed handling of a case of workplace harassment, every step has important legal implications.
In this article from VASALTO, we give you the keys to acting knowledgeably in sensitive work situations and protecting both your team and your organization.
🤝 Outsourcing vs. direct hiring: a choice with legal implications
In many organizations, work collaboration models are diversifying. But it is key to understand the legal implications of each model.
What does outsourcing mean?
It consists of delegating a specific function or task to another company, without there being a direct employment relationship between the worker and your organization. This is useful for one-off projects or specialized tasks.
🔍 However, when subcontracted personnel act under the direction and organization of your company, you may be guilty of illegal transfer of workers, a serious offense with legal and economic consequences.
What about direct hiring?
This involves establishing a full employment relationship between the company and the employee. Although it involves more administrative work, it also allows for greater control over talent development and internal culture.
✅ In summary: It is not just a question of what is best for your operations, but what the law allows depending on the type of activity and supervision.
📌 You may be interested in: <a href="https://www.ceacop.com/la-delgada-linea-roja-entre-la-licita-subcontratacion-y-la-cesion-ilegal/">Differences between illegal transfer and legal subcontracting.</a>
🔥 Dismissals: common mistakes and how to avoid them
Dismissal processes can be part of normal team management. However, poor execution leads to conflicts and possible penalties.
Types of dismissal:
<ul>
<li>Objective: for organizational or economic reasons. Requires justification, advance notice, and compensation.</li>
<li>Disciplinary: for serious misconduct. Requires clear evidence and documentation.</li>
<li>Collective: when it affects a large number of people. Involves negotiation.</li>
</ul>
Common mistakes:
❌ Informing verbally without providing a written letter.
❌ Not adequately documenting the reason for dismissal.
❌ Inconsistency between the employee&#8217;s record and the alleged cause.
❌ Skipping key steps such as advance notice or calculating severance pay.
📌 Even if you don&#8217;t lead the legal department, if you are responsible for people, your role is key to detecting potential conflicts and managing the process with respect and precision.
🚨 Workplace harassment: prevention and responsible action
Harassment is not always obvious. Sometimes it is disguised as constant comments, humiliating tasks, or silent isolation. But when allowed to continue, it deeply damages the team and the organizational culture.
How can you identify it?
<ul>
<li>Emotional or behavioral changes in an employee.</li>
<li>Persistent conflicts with no apparent cause.</li>
<li>Informal complaints that reveal power imbalances or intimidation.</li>
</ul>
⚠️ While HR has specific protocols, as a people leader, you have a responsibility to act at the first sign, record it, and refer it appropriately.
🎯 Legal employment decisions: how to better prepare
The role of a team manager is no longer just technical. It is also ethical, legal, and organizational. Some key best practices:
<ul>
<li>Consult with HR if you have any contractual or legal questions.</li>
<li>Know the basics of different types of contracts and dismissal.</li>
<li>Learn how to document complex work situations with facts and dates.</li>
<li>Be proactive in detecting risks such as harassment or illegal transfer.</li>
<li>Contribute to creating safe, respectful, and fair work environments.</li>
</ul>
🎧 Interested in learning more about these topics?
In the VASALTO | ¡Esto es la Guerra! podcast, we discuss these and other day-to-day challenges in team management: legislation, organizational culture, ethical leadership, new ways of working, and much more.
📍 Listen to us on <a href="https://open.spotify.com/episode/1Byaq8E1LcmndBBpt4NP1P?si=6ah-qmziRKWbPLhUI9JYFA">Spotify</a> or <a href="https://www.youtube.com/watch?v=N9Hls8Z9Hho">YouTube</a> and join a community that leads through knowledge and responsibility.

Legal decisions in the workplace: what you need to know to lead with confidence

Las decisiones legales laborales afectan cada paso que das como líder. Aprende cómo manejar subcontrataciones, despidos y acoso con seguridad.

Decisiones legales laborales clave para líderes de equipo

Decisiones legales laborales: lo que debes saber para liderar con seguridad

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Ines Guerra

The Spanish Tax Agency (AEAT) has published its Annual Plan for 2025, which highlights the main actions and priorities in tax and customs control. As in previous years, the agency is intensifying its efforts to prevent fraud and ensure proper tax collection, focusing on sectors and taxpayers with higher risk profiles. This year, technology, AI integration, and advanced analytics will play a crucial role in ensuring efficiency.
The official publication, included in the Resolution of February 27, 2025, and published in the Official State Gazette (BOE) on March 17, 2025, provides a clear roadmap for tax administration in 2025.
In this post, we will summarize the most important measures and areas of focus for the Spanish Tax Agency this year, including how technology, specifically artificial intelligence, is being integrated to enhance efficiency and control.
<hr class="" data-start="1047" data-end="1050" />
<h2 class="" data-start="1052" data-end="1112">The Five Key Pillars of the Tax Control Plan for 2025</h2>
The Tax Authority’s actions in 2025 will be based on five main pillars:
<ol data-start="1187" data-end="1407">
<li class="" data-start="1187" data-end="1222">
Information and Assistance
</li>
<li class="" data-start="1223" data-end="1260">
Prevention of Non-Compliance
</li>
<li class="" data-start="1261" data-end="1306">
Fraud Investigation and Verification
</li>
<li class="" data-start="1307" data-end="1352">
Fraud Prevention in Collection Phase
</li>
<li class="" data-start="1353" data-end="1407">
Collaboration with Regional Tax Administrations
</li>
</ol>
These pillars will guide the AEAT in tackling fraud and ensuring voluntary compliance. Let&#8217;s take a look at the most notable actions under each of these pillars.
<hr class="" data-start="1572" data-end="1575" />
<h2 class="" data-start="1577" data-end="1626">Main Measures in the 2025 Tax Control Plan</h2>
<h3 class="" data-start="1628" data-end="1690">Strengthening Taxpayer Assistance and Digitalization</h3>
The AEAT is placing a strong emphasis on improving assistance for taxpayers, enhancing both personalized services and the digital tools available to them. Some of the main measures include:
<ul data-start="1883" data-end="2204">
<li class="" data-start="1883" data-end="1951">
Enhanced training for AEAT staff to improve taxpayer assistance.
</li>
<li class="" data-start="1952" data-end="2024">
Introduction of a more efficient same-day phone appointment service.
</li>
<li class="" data-start="2025" data-end="2091">
Increased use of AI to anticipate taxpayer assistance demands.
</li>
<li class="" data-start="2092" data-end="2204">
Digitalization of business and professional registries, including a Virtual Assistant for Taxpayer Enrollment.
</li>
</ul>
By improving these services, the AEAT aims to make tax compliance easier and more efficient for everyone.
<hr class="" data-start="2313" data-end="2316" />
<h3 class="" data-start="2318" data-end="2369">Digital Economy and E-Commerce Monitoring</h3>
The rapid growth of online commerce has raised concerns about the proper taxation of transactions on digital platforms. In 2025, the AEAT will focus on:
<ul data-start="2525" data-end="2797">
<li class="" data-start="2525" data-end="2602">
Intensifying control over online sellers without a tax presence in Spain.
</li>
<li class="" data-start="2603" data-end="2693">
Using the CESOP system and the DAC7 directive to detect fraud in digital transactions.
</li>
<li class="" data-start="2694" data-end="2797">
Auditing digital platforms facilitating the sale of goods and services without proper tax collection.
</li>
</ul>
This measure targets those who may attempt to avoid taxes through digital channels and unreported transactions.
<hr class="" data-start="2912" data-end="2915" />
<h3 class="" data-start="2917" data-end="2976">Cryptocurrency and Virtual Transactions Oversight</h3>
Cryptocurrency transactions and the rise of decentralized payment systems are under increased scrutiny. The AEAT will focus on:
<ul data-start="3107" data-end="3358">
<li class="" data-start="3107" data-end="3201">
Strengthening the control of cryptocurrency operations and ensuring their proper taxation.
</li>
<li class="" data-start="3202" data-end="3278">
Identifying cryptocurrency holders through international data exchanges.
</li>
<li class="" data-start="3279" data-end="3358">
Detecting irregularities in decentralized payment platforms and transactions.
</li>
</ul>
This heightened focus on cryptocurrency will help ensure that this emerging financial space is properly regulated.
<hr class="" data-start="3476" data-end="3479" />
<h3 class="" data-start="3481" data-end="3520">Monitoring of Tourist Rentals</h3>
Another area of concern for the AEAT is the taxation of tourist rentals. The Spanish Tax Authority will:
<ul data-start="3628" data-end="3828">
<li class="" data-start="3628" data-end="3752">
Cross-reference data from regional authorities and rental platforms to detect unreported income from short-term rentals.
</li>
<li class="" data-start="3753" data-end="3828">
Increase oversight of foreign property owners renting out homes in Spain.
</li>
</ul>
This initiative aims to ensure that income from short-term vacation rentals is fully reported and taxed.
<hr class="" data-start="3936" data-end="3939" />
<h3 class="" data-start="3941" data-end="3990">High Wealth and Hidden Income Detection</h3>
The AEAT will pay closer attention to individuals whose external signs of wealth (such as luxury assets) do not align with the income and wealth they have declared. This will involve:
<ul data-start="4177" data-end="4430">
<li class="" data-start="4177" data-end="4274">
Reviewing taxpayers with signs of significant wealth that do not match their declared income.
</li>
<li class="" data-start="4275" data-end="4343">
Inspecting companies used to conceal personal wealth and income.
</li>
<li class="" data-start="4344" data-end="4430">
Implementing advanced financial analysis tools to detect opaque business structures.
</li>
</ul>
This focus on high-net-worth individuals and companies is part of a broader effort to combat tax evasion by individuals and corporations.
<hr class="" data-start="4571" data-end="4574" />
<h3 class="" data-start="4576" data-end="4623">Fraud Prevention and VAT Optimization</h3>
One of the most important tasks for the AEAT in 2025 is preventing fraud in the VAT system. The following steps will be taken:
<ul data-start="4753" data-end="4945">
<li class="" data-start="4753" data-end="4837">
Full implementation of the VERI*FACTU system for immediate invoice registration.
</li>
<li class="" data-start="4838" data-end="4899">
Inspections to tackle carousel fraud in VAT transactions.
</li>
<li class="" data-start="4900" data-end="4945">
Automated controls to detect fake invoices.
</li>
</ul>
These actions aim to ensure that VAT fraud is minimized and that the tax system is more transparent.
<hr class="" data-start="5049" data-end="5052" />
<h3 class="" data-start="5054" data-end="5116">International Operations and Aggressive Tax Planning</h3>
The AEAT will also scrutinize the tax practices of multinational corporations and individuals engaging in international tax planning schemes. This includes:
<ul data-start="5276" data-end="5546">
<li class="" data-start="5276" data-end="5386">
Auditing multinational corporations that reduce their tax liabilities through artificial tax arrangements.
</li>
<li class="" data-start="5387" data-end="5466">
Implementing FATCA, CRS, and DAC8 to exchange international financial data.
</li>
<li class="" data-start="5467" data-end="5546">
Increased monitoring of corporate restructurings that exploit tax advantages.
</li>
</ul>
This area of focus ensures that companies doing business internationally are paying their fair share of taxes.
<hr class="" data-start="5660" data-end="5663" />
<h3 class="" data-start="5665" data-end="5722">Control of Non-Profit Entities and Cooperatives</h3>
The AEAT will start auditing non-profit entities to ensure that they comply with tax regulations and that these entities are not used for tax evasion. This includes:
<ul data-start="5891" data-end="6048">
<li class="" data-start="5891" data-end="5946">
Reviewing the list of foundations and cooperatives.
</li>
<li class="" data-start="5947" data-end="6048">
Ensuring that these entities meet their tax obligations and do not use their status to avoid taxes.
</li>
</ul>
<hr class="" data-start="6050" data-end="6053" />
<h2 class="" data-start="6055" data-end="6085">What This Means for You</h2>
The 2025 Tax Control Plan highlights the growing integration of artificial intelligence, new digital tools, and more specialized oversight to ensure that everyone is complying with Spain’s tax laws. Whether you&#8217;re an individual taxpayer, a business owner, or involved in digital transactions, it’s crucial to stay updated on these changes to avoid any surprises.
<hr class="" data-start="6451" data-end="6454" />
<h2 class="" data-start="6456" data-end="6502">How Vasalto Can Help You Stay Compliant</h2>
At VASALTO, we understand how complex the ever-changing tax landscape can be. Whether you’re an individual or a business owner, our team is here to help you navigate Spain’s tax system with ease. From assisting with tax filings to helping you understand new tax laws, we offer expert guidance and support.
If you have any questions or concerns regarding the 2025 Tax Control Plan, or if you need assistance with your tax obligations, VASALTO is here to help.

What Will the Tax Authority Focus on in 2025?

Conoce el Plan de Control Tributario y Aduanero 2025: áreas de actuación de Hacienda, control de criptomonedas, riqueza externa y más.

Plan de Control Tributario y Aduanero 2025 | VASALTO

¿Dónde pondrá el foco Hacienda en 2025? Análisis y claves para estar preparados

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​The labor environment and payroll management are in constant evolution, and staying informed about the latest developments is crucial for both companies and employees. The recent publication of the Social Security Bulletin (BNR 05-2025) brings significant updates regarding contributions and labor regulations as established in Order PJC/178/2025, directly impacting payroll management practices. This article provides a detailed analysis of the main updates and discusses their implications in personnel administration.​
Context and Relevance of the Update
The Social Security Bulletin is an essential tool for understanding regulatory changes affecting payroll management and the obligations of both employers and workers. The BNR 05-2025 edition, recently released on the official Social Security portal, includes modifications aimed at adapting the contribution and benefits system to the current socio-economic reality, as determined by Order PJC/178/2025.​
These updates are part of a series of measures designed to:​
<ul data-start="411" data-end="672">
<li class="" data-start="411" data-end="496">
Optimize the collection and control of contributions.​
</li>
<li class="" data-start="497" data-end="584">
Facilitate regulatory compliance for companies.​
</li>
<li class="" data-start="585" data-end="672">
Ensure greater transparency in the handling of labor data.​
</li>
</ul>
This development is particularly significant, as these changes are expected to contribute to greater equity in contributions and access to benefits, while also posing new challenges for payroll administration in a digital transformation context.​
Key Updates
The bulletin highlights several key points necessary for proper adaptation to the new regulations. Below are some of the most relevant aspects:​
Revision of Contribution Bases
One of the most significant changes announced in the bulletin is the update of the contribution bases. This revision aims to more accurately reflect workers&#8217; economic realities and ensure that contributions are proportional to their income.​
<ul data-start="1073" data-end="1343">
<li class="" data-start="1073" data-end="1236">
Impact on Gross and Net Salary: Modifications to the contribution bases can affect both the amount of contributions and payroll perception. It is essential for companies to adjust their calculation systems to avoid errors in payment and withholding.​
</li>
<li class="" data-start="1237" data-end="1343">
System Equity: This change seeks to achieve a better balance between workers&#8217; contributions and the financing of social benefits.​
</li>
</ul>
Adaptation of Regulations to Digitalization
The digitalization of payroll processes continues to advance, and this bulletin reinforces the importance of adapting tools and IT systems to the new regulations.​
<ul data-start="1481" data-end="1713">
<li class="" data-start="1481" data-end="1597">
System Interoperability: Emphasis is placed on the need for payroll management platforms to integrate with Social Security databases, facilitating real-time data verification and updates.​
</li>
<li class="" data-start="1598" data-end="1713">
Automation and Control: Incorporating automation technologies will reduce human errors and improve efficiency in information processing, key elements for complying with new legal requirements.​
</li>
</ul>
Modifications in Deductions and Withholdings
Another area of focus in the new order is the update of deduction and withholding percentages applied in payrolls. These changes respond to the need to adapt the tax system to current realities.​
<ul data-start="1892" data-end="2123">
<li class="" data-start="1892" data-end="2012">
New Withholding Percentages: Adjustments aim to balance the tax burden between workers and companies, promoting a fairer distribution of obligations.​
</li>
<li class="" data-start="2013" data-end="2123">
Deduction Updates: Certain deductible concepts are expanded or modified, necessitating a detailed review of monthly payroll calculations.​
</li>
</ul>
Deadlines and Communication Procedures
The bulletin also specifies new deadlines and procedures for communicating data related to contributions and other labor aspects.​
<ul data-start="2256" data-end="2510">
<li class="" data-start="2256" data-end="2394">
Increased Information Submission Requirements: Companies must be more punctual and rigorous in sending required information to Social Security, using digital channels that ensure data integrity and confidentiality.​
</li>
<li class="" data-start="2395" data-end="2510">
New Electronic Formats: Requirements are established for report submissions, implying that payroll systems must be updated to comply with these formats and avoid penalties.​
</li>
</ul>
Implications for Companies and Payroll Professionals
Implementing these changes entails various implications for daily payroll management. Both Human Resources departments and professionals in charge must adapt to avoid setbacks and ensure regulatory compliance.​
Impact on Payroll Administration
<ul data-start="2735" data-end="3083">
<li class="" data-start="2735" data-end="2852">
System Review and Update: Companies will need to update their payroll management platforms to incorporate new calculation parameters, involving changes in algorithms and information integration and processing.​
</li>
<li class="" data-start="2853" data-end="2960">
Staff Training: Regulatory changes require payroll managers to be trained and updated on new guidelines. Continuous training becomes essential to avoid errors and ensure correct implementation.​
</li>
<li class="" data-start="2961" data-end="3083">
Increased Administrative Load: In the initial months, companies may experience an increase in administrative workload as they adapt and verify all internal processes to align with the new regulations.​
</li>
</ul>
Consequences for Workers
<ul data-start="3115" data-end="3486">
<li class="" data-start="3115" data-end="3238">
Transparency and Communication: One advantage of the update is that workers can access clearer and more transparent information about their contributions and deductions, potentially improving perception and trust in the system.​
</li>
<li class="" data-start="3239" data-end="3364">
Adjustments in Salary Perception: Since the revision of contribution bases can modify net amounts received, it is important for employees to be informed and understand the reasons for these changes, avoiding misunderstandings or dissatisfaction.​
</li>
<li class="" data-start="3365" data-end="3486">
Potential Impact on Benefits: Adjusting the contribution base also modifies parameters for calculating future benefits, potentially influencing pension amounts or other social aids, making it essential for workers to understand these variations.​
</li>
</ul>
Opportunities and Challenges in Digital Transformation
Modernizing payroll management is a process accompanied by multiple opportunities but also challenges. Digitalization and automation are positioned as key tools for adapting to new regulatory requirements.​
Advantages of Digitalization
<ul data-start="3709" data-end="4041">
<li class="" data-start="3709" data-end="3822">
Increased Efficiency: Automating processes significantly reduces time spent on repetitive tasks, allowing payroll teams to focus on strategic activities.​
</li>
<li class="" data-start="3823" data-end="3932">
Data Integration: Updating systems facilitates information flow between different departments (HR, accounting, etc.) and with official bodies like Social Security.​
</li>
<li class="" data-start="3933" data-end="4041">
Error Reduction: Automated systems minimize the margin of error inherent in manual processes, directly impacting payment accuracy and regulatory compliance.​
</li>
</ul>
Challenges to Overcome
<ul data-start="4071" data-end="4459">
<li class="" data-start="4071" data-end="4188">
Investment in Technology: Transitioning to modern digital systems may require significant initial investment in infrastructure and staff training.​
</li>
<li class="" data-start="4189" data-end="4299">
Change Management: Adopting new technologies implies a cultural change within the organization. Leadership must foster an open mindset toward innovation to overcome resistance.​
</li>
<li class="" data-start="4300" data-end="4459">
Continuous Updating: Given the rapid evolution of regulations and technologies, companies must engage in ongoing updating and review of their systems and
</li>
</ul>

Latest Updates in Payroll Management: Key Takeaways from Social Security Bulletin BNR 05-2025

Descubre las novedades del nuevo boletín de Seguridad Social y la orden PJC/178/2025 en la gestión de nóminas.

Novedades en Nóminas: Nuevo boletín de Seguridad Social 2025

Actualización en Nóminas: Claves del Boletín de la Seguridad Social BNR 05-2025 y la orden PJC/178/2025

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Outsourcing has become a smart strategy for reducing costs and accelerating business growth. In the corporate world, managing areas such as payroll, accounting, and legal services can be complex and time-consuming.
However, thanks to outsourcing, it is possible to delegate these tasks to external experts, allowing you to focus on what really matters: growing your business.
At VASALTO, we understand that outsourcing these services not only simplifies your operations but also brings efficiency, security, and peace of mind. Below, we explain the advantages of hiring specialized outsourcing services for payroll, accounting, and legal matters.
<hr />
<h3>Time Savings and Focus on Your Core Business</h3>
Managing payroll, accounting, and legal matters internally can be overwhelming, especially if you don’t have a team dedicated exclusively to these areas. By outsourcing these services, you free up your team from administrative tasks and allow them to focus on strategic activities that add value to your company.
For example, instead of worrying about payroll calculations or changes in labor laws, you can dedicate that time to improving your products or services, attending to your customers, or exploring new business opportunities. In other words, you and your team can focus on activities that add value to the goods or services your company offers.
<hr />
<h3>Reduction in Operational Costs</h3>
Maintaining an internal department for payroll, accounting, and legal services can be expensive. Between salaries, benefits, specialized software, and training, costs add up quickly.
Outsourcing allows you to access professional services at a much lower cost. Additionally, you only pay for what you need, which helps you optimize your budget. For example, if your company experiences fluctuations in staffing, an outsourcing provider can adjust their services to your needs without requiring you to incur fixed costs. For more information on how to reduce costs, visit <a href="https://www.entrepreneur.com/" target="_blank" rel="noopener noreferrer">Entrepreneur</a>.
<hr />
<h3>Regulatory Compliance and Risk Reduction</h3>
Labor, tax, and legal regulations are constantly changing, and keeping up can be a challenge. An error in tax calculations or the application of labor laws can result in costly fines and legal problems.
Outsourcing providers specialized in payroll, accounting, and legal services are up to date with the latest regulations and ensure that your company complies with all obligations. This not only reduces the risk of penalties but also gives you peace of mind knowing that your processes are in the hands of experts.
<hr />
<h3>Access to Specialized Technology and Tools</h3>
Outsourcing providers often use advanced software and tools to manage payroll, accounting, and legal services. These tools are not only expensive to acquire but also require training for effective use.
By outsourcing these services, you gain access to cutting-edge technology without having to invest in it. For example, a payroll outsourcing provider may use automated systems that ensure accurate calculations and timely payments, while a legal services provider may have platforms that streamline contract and document management.
<hr />
<h3>Scalability and Flexibility</h3>
Outsourcing offers the flexibility to adjust services according to your business needs. If your company is growing and needs to manage more employees, or if you’re facing a period of reduced activity, an outsourcing provider can quickly adapt to these changes.
For example, if you decide to expand into new markets, a legal services provider can help you comply with local regulations, while an accounting provider can handle the specific tax requirements of each region.
<hr />
<h3>Enhanced Security and Confidentiality</h3>
Managing payroll, accounting, and legal matters involves handling sensitive and confidential information. A specialized outsourcing provider has robust security protocols in place to protect your data and ensure its confidentiality.
Additionally, by working with external professionals, you reduce the risk of internal errors or malpractice that could compromise the integrity of your information.
<hr />
<h3>Conclusion</h3>
Hiring an outsourcing company is not just a practical solution but a smart strategy for businesses looking to optimize their operations, reduce costs, and minimize risks.
If you’re considering outsourcing these services, at VASALTO, we are a consulting firm specialized in payroll, accounting, and tax advisory services, committed to offering comprehensive solutions tailored to the specific needs of each company. Our values are centered on excellence, transparency, and innovation, enabling us to provide high-quality and trustworthy services.
At VASALTO, we are here to help you simplify your processes and achieve your goals.
Contact us and discover how we can support you every step of the way!

Outsourcing: The Smart Strategy to Reduce Costs and Accelerate Growth

Descubre cómo el outsourcing puede ayudarte a reducir costos, optimizar recursos y acelerar el crecimiento de tu empresa.

Outsourcing: Reducir Costos y Acelerar el Crecimiento

Outsourcing: La Estrategia Inteligente para Reducir Costes y Acelerar el Crecimiento

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The labor landscape in Spain is undergoing a significant transformation with the introduction of the new labor reform set to take effect in 2025. This reform seeks to strengthen workers&#8217; rights, increase job stability, and introduce new obligations for companies. For businesses, adapting to these changes will be essential to avoid legal risks and ensure compliance with labor regulations.
In this article, we will analyze the key aspects of the 2025 labor reform, its impact on companies, and how they should prepare for this new regulatory framework.
<hr />
<h2>Main Changes in the 2025 Labor Reform</h2>
The new labor reform is part of an effort to modernize labor laws in Spain and align them with European labor standards. Some of the most significant changes include:
<h5>1. Strengthening of Permanent Contracts</h5>
One of the reform&#8217;s main objectives is to reduce the high rate of temporary employment. To achieve this, the use of fixed-term contracts will be limited, and stricter conditions will be imposed to justify their use. Companies that excessively rely on temporary contracts may face fines and penalties.
<h5>2. Salary Increases and Collective Bargaining</h5>
The reform promotes better wage conditions through the strengthening of collective bargaining agreements. It ensures that sectoral agreements take precedence over company agreements when determining minimum wages and working conditions. This measure aims to prevent wage devaluation and improve job stability.
<h5>3. Regulation of Remote Work and Digital Disconnection</h5>
With the rise of teleworking, the new legislation includes clearer guidelines on remote work. Employers will be required to provide resources for employees working from home and establish mechanisms to guarantee digital disconnection outside of working hours.
<h5>4. Greater Protection Against Unjustified Dismissals</h5>
The reform strengthens workers’ protection against unfair dismissals by increasing compensation amounts and implementing stricter control over dismissals deemed arbitrary or discriminatory.
<h5>5. Reinforcement of Labor Inspections and Sanctions</h5>
The Labor Inspectorate will have more authority to monitor companies and enforce compliance. Fines for non-compliance with labor regulations will be increased, and repeated offenses will lead to more severe sanctions.
For more details on the proposed legislative changes, you can consult <a href="https://www.boe.es/">official government sources</a> or reports from economic institutions such as <a href="https://elpais.com/">El País</a> and <a href="https://www.expansion.com/">Expansión</a>.
<hr />
<h2>Impact of the Reform on Businesses</h2>
The 2025 labor reform will have significant consequences for companies, requiring them to make adjustments in their employment policies, hiring practices, and labor management. Below are some of the most relevant aspects that businesses should consider:
<h5>1. Increased Labor Costs</h5>
With wage increases and stricter conditions for temporary contracts, companies will need to reassess their budgets and hiring strategies. Those that previously relied on temporary or low-cost labor will need to consider more stable and long-term employment options.
<h5>2. Adjustments in Contracting and HR Policies</h5>
Businesses will have to review and adapt their hiring practices to comply with the new regulations. This includes a greater reliance on indefinite contracts, stronger justification for temporary contracts, and adherence to updated collective agreements.
<h5>3. Compliance with Remote Work Regulations</h5>
Companies with telecommuting employees must ensure compliance with the new guidelines, including providing adequate resources and respecting employees’ digital disconnection rights. Failure to comply with these requirements could result in penalties.
<h5>4. Increased Scrutiny and Labor Inspections</h5>
The enhanced role of the Labor Inspectorate means businesses will face more frequent audits. Companies should ensure they maintain proper documentation and comply with labor regulations to avoid fines and legal issues.
<h5>5. Need for Legal and HR Consulting</h5>
Given the complexity of the reform, businesses are advised to seek specialized legal and HR consulting to navigate these changes efficiently and minimize risks.
<hr />
<h2>Recommendations for Businesses</h2>
To successfully adapt to the 2025 labor reform, companies should take the following steps:
<ol start="1" data-spread="false">
<li>Review Employment Contracts – Ensure compliance with new regulations and avoid excessive reliance on temporary contracts.</li>
<li>Adjust Budget Planning – Prepare for potential increases in labor costs due to salary adjustments and contractual changes.</li>
<li>Strengthen Internal HR Policies – Implement clear policies regarding remote work, employee rights, and contract management.</li>
<li>Monitor Legislative Updates – Stay informed about further developments in labor laws to remain compliant.</li>
<li>Consult Labor Law Experts – Seek professional guidance to mitigate legal risks and optimize HR strategies. 
<hr />
</li>
</ol>
Avoid Legal Risks and Optimize Your Business Management
The new labor reform represents a significant shift in labor regulations, requiring businesses to take proactive steps to ensure compliance and maintain efficiency. Understanding these changes and implementing the necessary adjustments will be crucial for business success in 2025 and beyond.
At Vasalto, we have a team of legal and labor experts ready to help your business navigate this transition. Our comprehensive consulting services will ensure that your company complies with the new regulations while optimizing its labor structure. Trust Vasalto to help you adapt and thrive in the changing labor landscape.
&nbsp;

New Labor Reform in 2025: Key Changes and Business Impact

Descubre los cambios clave de la Reforma Laboral 2025 y cómo afectan a las empresas. Reducción de jornada, nuevos contratos y más. ¡Prepárate ahora!

Reforma Laboral 2025: Claves e Impacto para Empresas

La Nueva Reforma Laboral en 2025: Impacto y Claves para las Empresas

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<h3>News on Form 303: The Corrective Self-Assessment for VAT Arrives</h3>
With Spain’s constantly evolving tax regulations, 2024 has introduced a significant change that businesses and professionals must be aware of: the corrective self-assessment for Form 303. This new mechanism aims to simplify the correction of errors in VAT returns, marking a major step towards digitization and efficiency in the tax system.
In this article, we will explain what this update entails, who it affects, how it works, and how you can prepare to implement it correctly in your company. Additionally, we’ll show you how specialized outsourcing services can help you meet your tax obligations seamlessly.
<hr />
<h3>What Is the Corrective Self-Assessment for Form 303?</h3>
Form 303 is the document taxpayers use to declare and settle Value Added Tax (VAT) with the Spanish Tax Agency. Until now, if a company made an error when filing Form 303—whether due to incorrect data or an omission—corrections required submitting a supplementary return or resorting to more complex procedures, such as requesting an undue payment refund.
With the introduction of the corrective self-assessment, taxpayers can now correct errors directly within the same VAT return, eliminating the need for additional forms or separate administrative procedures. This brings notable improvements, including:
✔ Faster modifications to previously submitted returns. 
✔ Prevention of accumulated errors affecting future declarations. 
✔ Increased transparency and accuracy in tax reporting.
If you need guidance on filing Form 303 in 2025, you can find the official instructions <a href="https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/iva/modelo-303-iva-autoliquidacion_/instrucciones-2025.html">[here].</a>
<hr />
<h3>Who Does This Measure Affect?</h3>
The corrective self-assessment is relevant for all taxpayers required to submit Form 303, including:
✔ Self-employed professionals managing their economic activities and filing VAT returns quarterly. 
✔ SMEs operating under the general VAT regime. 
✔ Large enterprises submitting monthly VAT returns under the SII (Immediate Supply of Information) system. 
✔ Non-profit organizations and other taxable entities with VAT obligations.
Any business sector operating within the VAT framework will be affected, as this measure applies across the board. The implementation of the corrective self-assessment requires all taxpayers to adapt to the new rules, ensuring corrections are made in compliance with current regulations.
<hr />
<h3>How Does the Corrective Self-Assessment Work?</h3>
The process for submitting a corrective self-assessment for Form 303 follows these steps:
<h4>1. Identify the error or discrepancy:</h4>
<ul>
<li>The taxpayer detects an error in a previously submitted return, such as a missing invoice or an incorrectly reported amount.</li>
</ul>
<h4>2. Submit the corrective self-assessment:</h4>
<ul>
<li>Log in to the Spanish Tax Agency’s online portal.</li>
<li><a href="https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G414.shtml">Access the Form 303</a> for the relevant period.</li>
<li>Select the corrective self-assessment option.</li>
<li>Enter the corrected data in the corresponding fields.</li>
</ul>
<h4>3. Automatic recalculations and adjustments:</h4>
<ul>
<li>The system automatically recalculates the amount due or refundable based on the corrected data.</li>
<li>If the adjustment results in a refund, it will be processed within the designated timeframe.</li>
</ul>
<h4>4. Deadlines and compliance:</h4>
<ul>
<li>Corrections must be made within the statute of limitations period (4 years from the original submission).</li>
</ul>
<hr />
<h3>Benefits of the Corrective Self-Assessment</h3>
This new tool introduces several advantages that businesses and professionals should consider:
✅ Simplicity: Taxpayers can manage errors directly without needing additional forms. 
✅ Efficiency: Avoiding complex correction procedures reduces administrative burdens and speeds up response times. 
✅ Digitization: This change further supports a fully digital tax management system. 
✅ Lower risk of penalties: Proactively correcting errors within the allowed timeframe minimizes the risk of fines and sanctions.
<hr />
<h3>Key Considerations</h3>
While the corrective self-assessment offers clear benefits, businesses should also be mindful of the following aspects:
📌 Training: Accounting and tax professionals must familiarize themselves with the new process. 
📌 Ongoing review: Implementing internal review procedures can help detect errors early. 
📌 Specialized advisory support: Working with expert tax consultants ensures corrections are handled accurately and in compliance with regulations.
<hr />
<h3>How Can Tax Outsourcing Help?</h3>
Regulatory changes, such as the introduction of the corrective self-assessment, can create uncertainty for many businesses. This is where a specialized tax outsourcing partner can make a real difference.
At Vasalto, we are experts in tax management, accounting, and legal services. Our team stays up to date with the latest regulations and is ready to provide you with:
✔ Thorough review of tax returns – Ensuring your data is correct before submission. 
✔ Personalized advisory services – Tailored solutions for your company’s specific needs. 
✔ Process digitization – Helping you implement tools to streamline tax compliance. 
✔ Regulatory compliance – Ensuring your company meets all tax obligations, avoiding penalties and optimizing resources.
With our expertise in tax management, your business can focus on growth while we handle the complexities of taxation.
<hr />
<h3>Simplify Your Tax Compliance with Vasalto</h3>
In an increasingly complex tax environment, having a trusted partner is essential. Vasalto provides the technology, expertise, and support you need to adapt to regulatory changes like the corrective self-assessment for Form 303.
🚀 Don’t let tax changes catch you off guard! Contact us today to discover how we can help you manage VAT, accounting, and much more with total peace of mind.
✅ Trust Vasalto and turn your tax processes into a competitive advantage.

 Corrective Self-Assessment for Form 303 - VAT

Corrige errores en el IVA con la autoliquidación rectificativa del modelo 303. Evita sanciones y mejora tu gestión fiscal.

Autoliquidación rectificativa del modelo 303: Corrige errores en IVA

Autoliquidación rectificativa del modelo 303

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The 2025 Taxpayer Calendar is one of the most important documents for companies every year. With it we can get a general idea of when the main tax obligations are due for this 2025. In this article we are going to review the key dates to be up to date with tax obligations throughout the year.
Before starting, it is necessary to clarify that, if the due date coincides with a local or regional holiday, the deadline will end on the first working day following the one indicated in this calendar.
However, this general rule has several exceptions to be taken into account. Firstly, form 369 does not vary its deadline even if it coincides with a weekend or public holiday. In the case of form 360, if the deadline coincides with a non-working day in Spain, the deadline will end on the first working day for requests for refund of input VAT in Spain by companies in the Canary Islands, Ceuta and Melilla.
It is also necessary to know that this calendar has been drawn up in December 2024, having regulatory projects in the pipeline. This means that, throughout the year, these deadlines may undergo modifications.
<h2>Tax calendar January 2025</h2>
During this month there will be three deadlines for filing tax returns. On the 20th it will be necessary to file forms 111, 115 and 123, all referring to withholdings and payments on account. Throughout the taxpayer&#8217;s calendar we will see how these forms are repeated. This is due to the fact that they are quarterly presentations, which have to be done periodically. On the 30th the time ends for the models 130 and 131, related to the IRPF, the models 303 and 390, which are the self-assessment and the annual summary of the VAT, and the model 349. Finally, on the 31st it will be necessary to present the informative declarations foreseen in the models 180, 190 and 193.
<h2>Tax calendar February 2025</h2>
This month is only the deadline for form 347. This is an annual informative declaration of operations with third parties, which must be filed before the end of the month.
<h2>Tax Calendar April 2025</h2>
April 20 is another important date in this calendar. We can divide the forms to be filed on this date into several blocks. On the one hand we have those referring to withholdings and payments on account (111, 115 and 123). We also have those referring to the IRPF or IRNR (130, 131, and 202). Finally, we have form 303, a self-assessment of VAT, and 349, which is a recapitulative declaration of intra-Community operations.
<h2>Tax calendar June 2025</h2>
For June we again have only one date to take into account. This deadline, the one established for the form 720, responds to the informative declaration on the goods and rights located abroad. This form must only be filed by those individuals or legal entities that are resident in Spain and whose assets abroad exceed 50,000 euros.
<h2>Tax calendar July and October 2025</h2>
As in January and April, in July and October we file again the quarterly forms. We remind you that these are on withholdings (111, 115, and 123), IRPF and IRNR (130, 131, 202) and forms 303 and 349. In addition, those who have to make fractional payments in IRPF or IRNR, must also file form 202. These returns must be filed on the 20th of these months.
<h2>Taxpayer&#8217;s calendar: Income Tax Campaign 2024</h2>
One of the most important moments in the taxpayer&#8217;s calendar, if not the most important, is the income tax campaign. This is known as the period in which all taxpayers have to file the self-assessment of the IRPF.
As we have commented above, it is still too early to talk about a concrete calendar for the IRPF 2024 campaign. However, given that no major modifications to the dates of previous years are expected, we can talk about 3 deadlines for this filing.
In the first place we have the deadline for online filing. This is the simplest option and the one that most Spaniards decide to use. For those who want to file their income and assets via internet, the deadline starts on April 3rd and lasts until July 1st.
Another option to make the IRPF liquidation is by telephone. This option is presented with the purpose of carrying out the management in an effective way. The telephone declaration is mainly foreseen for those people who cannot go to an office to make the declaration physically, and also do not have the capacity to declare by Internet. To carry out this procedure by telephone, it is available from May 7 to July 1.
Finally, we have the most traditional option: to make the tax return in person. For this option it will be necessary to ask for a previous appointment, and the term goes from June 3 to July 1.
If you want to know more about the 2025 taxpayer calendar, <a href="https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2025.html">you can consult it here.</a>
<h2>Do you need help with your company&#8217;s labor management?</h2>
At Vasalto we are tax experts. We specialize in helping other companies with services such as tax management, filing tax forms and other obligations with the Tax Agency. Our more than 30 years of experience have given us a great deal of expertise in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our customers.
If you are interested in learning more about international recruitment or any matter related to your company&#8217;s payroll or accounting, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

Tax Calendar 2025

Descubre las fechas clave del Calendario del Contribuyente 2025. Conoce los plazos para presentar y gestionar tus impuestos.

Calendario del Contribuyente 2025: Fechas Clave

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With the arrival of December, all companies begin to prepare, if they were not already doing so, the closing of the year. One of the main issues to end the year on a good note is to be up to date with tax obligations. The 111 and 190 Personal Income Tax forms put an end to the tax year, opening the way to the next year.
These two forms have a very close relationship. Both are a declaration of the withholdings made in the IRPF in an established period of time. These withholdings are made both for workers via payroll, as well as for self-employed professionals and entrepreneurs. The difference in these two forms is the period of time they cover. While form 111 is a quarterly form, form 190 is an annual summary of the same concept.
<h2>Form 111: Quarterly withholding tax return</h2>
As we have already explained, the difference between forms 111 and 190 is in the time period. Form 111 is a document used to declare and deposit the withholdings made on certain payments during a quarter. The presentation of this form is mandatory for all persons, whether individuals or legal entities, who are obliged to make payments on account. The payments on account are the amounts that the payer takes from the employee&#8217;s income and deposits them in the Public Treasury.
<h3>What payments are declared on form 111?</h3>
<ol>
<li>Income from work: Salaries and other payments to employees.</li>
<li>Income from economic activities: Invoices of self-employed professionals.</li>
<li>Prizes and certain capital gains.</li>
<li>Urban leases subject to withholding.</li>
</ol>
<h3>Deadlines for filing form 111</h3>
Form 111 is filed quarterly. Once the quarter has expired, a period of 20 days is opened to file this form. Therefore, we have 4 deadlines to file it: in April, July, October and January of the following year. However, it must be taken into account that, if the result is to be paid and the payment is made by direct debit, the deadline is reduced to the 15th day of the corresponding month.
<h2>Form 190: Annual summary of withholdings</h2>
Form 190 is the annual complement to Form 111. While the latter is a quarterly form, Form 190 compiles all the information for the corresponding tax year and breaks down the data in greater detail. The parties obliged to file are the same as with form 111.
<h3>Additional information on Form 190</h3>
As this form is a more detailed and extensive declaration than form 111, there is a series of information that is not included in the latter, but which must be provided in the former:
<ol>
<li>Information of the recipients: in the form 190 the complete data of each recipient of the income must be included. These data serve to identify each of the employees or workers for whom payments on account have been made during the year. It is necessary to include the NIF, name and surname (or company name if we are talking about a legal entity) and the postal code and province.</li>
<li>Types of income broken down: The form specifies the different types of income that a person can receive, with an individual breakdown for each one. Each type of income has a specific code that must be indicated on this return.</li>
<li>Taxable income and withholdings per recipient: Form 111 does not require a breakdown of taxable income, withholdings or possible deductible expenses. However, the 190 does require these declarations to be made.</li>
<li>Data on the nature of the income: As it is a more detailed return, the 190 allows additional information to be included depending on the nature of the income, such as some specific allowances or deductions.</li>
<li>Receivers with regularization: if there is any case in which a regularization of withholdings has been made during the fiscal year, it must be declared when filing this document.</li>
</ol>
<h3>Deadline for filing</h3>
Form 190 must be filed between January 1 and 31 of the year following the fiscal year declared.
<h2>Common errors in forms 111 and 190 and how to avoid them</h2>
Differences in the amounts: It is possible that, at the time of filling in form 190, the information does not match what is presented in form 111. To avoid having different information in what is presented throughout the year and the final breakdown, it is advisable to make sure that the bases and withholdings coincide between the forms.
Omission of payees and errors in the data: As we have already indicated, in this model it is necessary to identify each of the income recipients to whom withholdings have been made for payments on account. It is important to verify that all the employees, professionals or entities withheld are included in the return. It is also good to review all the personal data, to verify that they are correct before filing the tax return.
<h2>Do you need help with your company&#8217;s labor management?</h2>
At Vasalto we are tax experts. We specialize in helping other companies with services such as tax management, filing tax forms and other<a href="https://cms.vasalto.com/2024/07/01/impuesto-sobre-sociedades-sociedades-patrimoniales/">obligations with the Tax Agency</a>. Our more than 30 years of experience have given us a great deal of expertise in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our customers.
If you are interested in learning more about international recruitment or any matter related to your company&#8217;s payroll or accounting, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

Forms 111 and 190: Annual Tax Closure Explained

Aprende las diferencias entre los modelos 111 y 190 del IRPF. Descubre cómo y cuándo presentarlos para cerrar el año fiscal correctamente.

Modelos 111 y 190: Cierre Fiscal Anual Explicado

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As companies grow, they often seek to expand globally. This move previously required companies to be of considerable size. However, in the wake of telecommuting, international expansion is becoming closer and easier. As we saw in our previous article, one of the most recommended models for hiring internationally are Employer of Record (EOR) service providers.
There are several factors to consider when selecting the right EOR partner. Getting this selection right will make our operations much easier. Knowing our supplier well will help us reduce legal risks and maintain compliance in foreign territories.
<h2>Know the role of an EOR provider</h2>
Before diving into the common issues when choosing a suitable EOR, it is important to understand the role of an EOR partner in your business. This company is going to be the legal employer of your foreign workforce. As such, it is going to take care of the responsibilities to the workers: payroll, taxes, benefits and compliance with local labor laws. This will allow companies to focus on their core business functions while the supplier handles the complexities of international employment.
In return, the company that hires an EOR provider will pay the payroll of the employees to the provider, in addition to a fee for managing these contracts.
<h2>Factors to consider when choosing an EOR provider</h2>
<h3>In-country experience</h3>
It is essential that the EOR provider has extensive experience working in the country we want to hire. Each labor law throughout the world has its own specifics that differentiate them from one another. The same goes for tax regimes and other issues that the EOR will have to deal with.
A common mistake companies make is not prioritizing local expertise when selecting an EOR partner. In many instances, companies engaging EOR look at the cost of the service as a key factor in making the decision. However, hiring an EOR provider with experience in that country can save the company a future cost overrun. Knowing the idiosyncrasies of the country in which we are going to establish an employment relationship is essential to avoid problems in the future.
<h3>Employee experience</h3>
The EOR partner will be the employer of your employees. As such, he or she will handle payroll, benefits and various employee relations issues for your team. That&#8217;s why it&#8217;s important to know what the employee experience is like with this employer.
If there are good employee references, chances are that the workers will also be happy with whoever hires them and, therefore, with the final company. Conversely, if these aspects are poorly managed, they could lead to a dissatisfied workforce.
When selecting the company that will provide the EOR service, we will have to take into account the benefits it offers to its employees. Employee satisfaction will always translate into better and more efficient work performance.
<h3>Financial stability</h3>
An EOR partner handles the critical financial aspects of your operations, including payroll and tax remittances. Therefore, it is necessary for our supplier to have sufficient financial stability to take care of these obligations. The financial stability of the supplier is one of the most essential factors in selecting whom to contract with for these services.
When dealing with such delicate matters as the payroll of our employees, a financial problem can quickly dismantle the international structure we are trying to create. As with all other factors, good management of these matters can contribute to a better performance of the employee&#8217;s duties. On the other hand, a failure can lead to dissatisfaction on the part of the employee, resulting in a drop in performance.
<h2>Mancoyser: the EOR of Vasalto</h2>
Mancoyser is one of Vasalto&#8217;s subsidiaries, which specializes in registered employer services. It is an EOR that transforms the payroll into an invoice. Thanks to the work of our experts, we enable companies from all over the world to hire workers in Spain in a matter of minutes.
Mancoyser helps growing companies unleash their full potential by enabling the development of highly specialized teams in a matter of days. We help hire, onboard, pay and manage team members quickly and compatibly to expand growth opportunities in Spain, without the hassle of setting up a legal entity.
<h2>Do you need help with your company&#8217;s labor management?</h2>
At Vasalto, we are payroll experts. We specialize in helping other companies with services such as managing the hiring and dismissal of workers, outsourcing payroll and all processes related to labor relations management. Our more than 30 years of experience have given us a great expertise in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our customers.
If you are interested in learning more about international recruitment or any matter related to your company&#8217;s payroll or accounting, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

How to Choose the Right EOR Partner

Descubre los factores clave para elegir el proveedor de EOR y facilitar tu expansión internacional. Opta por un proveedor con experiencia.

Cómo Elegir el Proveedor de EOR Adecuado

Cómo Elegir el Socio de EOR Adecuado

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A Registered Employer, also known as an EOR (Employee of Record) is an organization in charge of hiring and paying a worker on behalf of another company. It is a service that can be very useful for those companies that want to have a number of workers in a country other than their own, but do not want to be incorporated in that country.
With the advent of teleworking opens the possibility of hiring workers anywhere in the world. For those companies that are interested in expanding globally, this is an option that has surely crossed their minds. However, the process of setting up in another country can be long and complicated. EORs are here to solve this problem. Thanks to these organizations, it is no longer necessary to go through the legal formalization process.
<h2>What does an EOR offer?</h2>
These entities have the power to hire and assume responsibility for the tasks involved in formal employment. For example, if a German company wants to have workers in Spain to expand its business, it can choose to do so through an EOR, which will manage the recruitment. EORs can offer a wide range of services, such as:
<ul>
<li>Providing legal employment for remote workers</li>
<li>Creating contracts that comply with local regulations</li>
<li>International payroll processing</li>
<li>Employee benefits</li>
<li>Streamlining the onboarding of new workers</li>
<li>Contract termination</li>
</ul>
<h2>Differences with a PEO and AOR</h2>
If you&#8217;ve been researching other third-party recruiting possibilities, you may be familiar with the terms PEO and AOR. Although they may sound like entities that offer the same thing as an EOR, the truth is that they are not exactly the same. Let&#8217;s go into detail on each of them to find out which type of organization is more suitable for each case.
PEO stands for “Professional Employment Organization”. PEOs provide payroll, benefits and human resources support to small businesses. PEOs allow us to establish co-employment relationships. This means that the people you hire are collaborators of your company. To establish this type of relationship it is necessary that the person lives where your company has a commercial registration. In this case, your company will be the one who hires the employee, being also legally responsible for them. The PEO offers to perform for you the tasks of an entire Human Resources department.
On the other hand, the “Agent of Record”, also known as AOR (Agent of Record in Spanish) are companies that obtain the legal authority to administer insurance policies on behalf of other companies. Agents of Record are hired by companies so that they do not have to deal with insurance paperwork.
As we can see, although these terms may seem similar at first glance, each one offers different services to companies. If what you are looking for is to be able to hire people in other countries, while you keep the business growing, what you are looking for is an EOR.
<h2>Mancoyser: the EOR of Vasalto</h2>
Mancoyser is one of Vasalto&#8217;s subsidiaries, which specializes in registered employer services. It is an EOR that transforms the payroll into an invoice. Thanks to the work of our experts, we enable companies from all over the world to hire workers in Spain in a matter of minutes.
Mancoyser helps growing companies unlock their full potential by enabling the development of highly specialized teams in a matter of days. We help hire, onboard, pay and manage team members quickly and compatibly to expand growth opportunities in Spain, without the hassle of setting up a legal entity.
As an EOR, our functions are as follows:
<ul>
<li>Payroll management: Vasalto is a Back Office with a large department specialized in payroll. Thanks to this, Mancoyser can offer assistance in the administration of the payment of your employees in Spain. You will be able to hire in accordance with Spanish legislation, with the confidence of having a team specialized in these procedures behind you.</li>
<li>Taxes: with Mancoyser you will not only be able to hire with total security of complying with the legislation, you will also be able to benefit from all the tax advantages. Our team of experts will work to apply all possible tax deductions and reductions, in order to get the maximum return on the salaries you pay in Spain.</li>
<li>In accordance with legislation: thanks to the legal advice of Venza, Vasalto&#8217;s legal firm, we can draw up employment contracts in accordance with legislation. In addition, as Mancoyser is the one who will hire the workers, it also assumes all legal responsibilities related to the workers.</li>
</ul>
<h2>Do you need help with your company&#8217;s labor management?</h2>
At Vasalto, we are experts in payroll. We specialize in helping other companies with services such as managing the hiring and dismissal of workers, outsourcing payroll and all processes related to labor relations management. Our more than 30 years of experience have given us a great expertise in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our customers.
If you are interested in learning more about flexible compensation or any issue related to payroll or accounting for your company, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

What is an EOR? The Solution for International Recruitment

Descubre cómo un EOR simplifica la contratación internacional, cumpliendo con la legislación local y gestionando nóminas de forma eficaz.

¿Qué es un EOR? La Solución para la Contratación Internacional

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In times when it is difficult to increase workers&#8217; salaries or to assume more costs at the corporate level, flexible remuneration can be an option to increase the profitability and efficiency of processes. This type of remuneration allows employees to choose how much of their gross salary they want to allocate to the consumption of a series of products or services at a cheaper price than those available on the market.
With flexible remuneration plans, both the employer and the employee obtain benefits. On the one hand, the individual can obtain interesting tax reductions. The employee will see how his gross salary will perform better than before applying this remuneration. On the other hand, the company gets its employees to be more satisfied with their working conditions without having to assume an extra cost to achieve it.
<h2>Differences between flexible remuneration and social benefits</h2>
Flexible compensation is often confused with employee benefits. Although both types of compensation are considered income in kind, they have certain characteristics that differentiate them.
When we talk about social benefits, we are referring to the remuneration in kind that the company offers to its employees. These benefits are fully paid for by the company and are independent of the employee&#8217;s salary in cash. Social benefits are usually linked to the collective bargaining agreement to which the company is subject.
On the other hand, flexible remuneration allows employees to allocate part of their salary to the consumption of services and products in order to benefit from tax exemptions.
With these two definitions we can establish a series of differences that will help us to distinguish between the two concepts. Firstly, while social benefits are established by a collective agreement, flexible remuneration is voluntary. The company makes the possibility available to its employees and it is up to them to decide whether or not to take advantage of it. Another difference is that flexible compensation is always dependent on gross salary. As we will see below, one of the characteristics of flexible remuneration is that it cannot exceed 30% of the employee&#8217;s salary. In the case of social benefits, these are independent of salary. Finally, the company is responsible for paying the social benefits, which means an extra cost per employee. In the case of flexible compensation, however, the company does not have to bear any additional costs.
<h2>How flexible compensation affects the payroll</h2>
To understand the process by which flexible compensation allows employees, despite having the same gross salary, to receive a higher net salary. To illustrate this situation let&#8217;s go to a practical case.
Lucia and Roberto work together in the same company. Both have equal working conditions. They both have a gross salary of 35,000 euros per year. There is only one thing that differentiates them: Roberto has decided to take advantage of the flexible compensation plan offered by his company. While Lucia does not want to receive any payment in kind, Roberto has decided to use part of his salary to pay for health insurance, restaurant tickets and childcare.
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This example explains how, with the same salary and cost to the company, Roberto manages to receive €156.32 more per month. Allocating part of the gross salary to pay for these services reduces the taxable base for personal income tax (IRPF). It also reduces the percentage of withholding in this tax. The result of all this is that, despite receiving the same gross salary as her partner, the net salary is higher.
<h2>Legislation for flexible remuneration in Spain</h2>
The legal framework for flexible remuneration consists mainly of two laws:
<ul>
<li><a href="“https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764”">Law 35/2006</a>, of 28 November, on Personal Income Tax and partial modiﬁcation of the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax.</li>
<li>And<a href="https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820"> Royal Decree 439/2007</a>, of March 30, which approves the Personal Income Tax Regulations and modiﬁes the Pension Plans and Funds Regulations, approved by Royal Decree 304/2004, of February 20.</li>
</ul>
Flexible remuneration is one of the forms of payment in kind contemplated in the Spanish legal system. As we have discovered in this article, it has a very favorable tax treatment both for the employees, to whom it allows them to get a higher return on their gross salary, and for the companies, which see increased employee satisfaction without having to increase costs. However, for this type of remuneration to be considered as flexible remuneration, a series of requirements must be met:
<ul>
<li>Flexible remuneration must be a maximum of 30% of the employee&#8217;s total salary. It may not reduce the amount of money to be received equivalent to the minimum interprofessional wage (SMI).</li>
<li>There are no variations in the contribution base of a worker who makes use of the remuneration. There is only a reduction in the IRPF.</li>
<li>It will have to be an agreement between the company and the worker. No company will be able to force the worker to make use of the flexible remuneration, with the exception of the cases in which it is established by a regulation or labor agreement.</li>
<li>Expenses derived from direct professional activity are excluded. For example, a business trip cannot be disguised as flexible remuneration.</li>
</ul>
Do you need help with your company&#8217;s labor management?
At Vasalto, we are experts in payroll. We specialize in helping other companies with services such as managing the hiring and dismissal of workers, outsourcing payroll and all processes related to labor relations management. Our more than 30 years of experience have given us a great expertise in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our customers.
If you are interested in learning more about flexible compensation or any issue related to payroll or accounting for your company, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

Flexible Compensation: Improve Employee Satisfaction without increasing costs for your company

Descubre cómo la retribución flexible permite a empleados y empresas mejorar la rentabilidad sin aumentar costes salariales.

Retribución Flexible: Mejora la Satisfacción de los Empleados

Retribución Flexible: Mejora la Satisfacción de los Empleados sin aumentar los costes para tu empresa

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If you are unemployed, you may have heard about the capitalization of unemployment benefits. This option can be interesting for those people who are collecting unemployment benefits and want to start a new business. This is an option in which unemployed people ask the State to collect all their unemployment benefits at once, in order to invest that money in the creation of a business. In this way, the unemployed can transform a bad situation into an opportunity to start their own business and become successful entrepreneurs.
The capitalization of unemployment is an increasingly valued option among Spaniards. Every year there are tens of thousands of new applications to obtain this economic aid and become self-employed, partners of an SL or working partner of a cooperative or worker-owned company.
<h2>Who can apply for the single unemployment payment?</h2>
There are a series of requirements to be able to obtain this aid to entrepreneurship. These conditions are a measure to ensure that the person requesting this payment is really interested in starting a new business venture. It is convenient to be very clear about the previous questions to start a business before applying for this aid, especially if we take into account the need to present a report of the activity for its approval.
<h3>Requirements to be able to apply for this one-time payment:</h3>
<ul>
<li>Not to have started the economic activity without the registration in the Social Security.</li>
<li>To have pending to receive, at least, 3 months of benefit.</li>
<li>Not having benefited from another payment in the previous 4 years.</li>
<li>Proof of registration as self-employed or incorporation as a working partner of a cooperative, labor or commercial company.</li>
<li>Start the activity within a maximum period of one month.</li>
<li>Not to have contested the dismissal for which he/she is unemployed.</li>
</ul>
It should be clarified that, in the event that there is a contestation in the dismissal, it is necessary to wait until the contestation file has been resolved in order to request the lump-sum payment.
<h2>What can the capitalization be spent on?</h2>
Many of the applications for the lump-sum payment of unemployment benefits are intended to become self-employed. It may also be required for the founding of an SL. On other occasions, it is intended to become a working partner of a labor company or cooperative. Whatever the case, it is necessary to clarify that this money cannot be used completely freely.
The State, as is the case with the possibility of exercising an application, has a series of requirements to ensure that the money is used for a legitimate purpose. Depending on the use to which this money is put, we can divide the capitalization into three types: for the initial investment, for the payment of installments and partial capitalization.
<h3>For initial investment</h3>
This modality consists of allocating 100% of the money received in expenses for the new business. If we are talking about the self-employed, these expenses will have to be justified as the purchase of materials, equipment or tools necessary for the economic activity (for example, to buy computers, printers and tables), expenses for the adaptation of the premises in which the activity is going to be carried out or the acquisition of licenses or franchises, among others.
If we are talking about an application for labor or cooperative companies or the foundation of a limited company, this investment must be justified as contributions to the social capital.
<h3>For the payment of quotas</h3>
In this case, the money is not going to be spent on purchases or license payments, but is destined to pay the self-employed quota. One of the biggest concerns of Spaniards when starting a self-employed business is the social security contribution. For that reason, the possibility of destining this money to cover this obligatory expense can be a great help in the first steps of the new business. In this case, the money would not be given directly to the applicant, but the contributions would be compensated on a monthly basis.
<h3>Partial capitalization</h3>
This capitalization model is nothing more than a hybrid between the two previous ones. If the applicant is not going to need all the money for the initial investment, he/she can ask for a percentage to be used for these investments, and the rest will be used to compensate the Social Security contributions.
This situation can occur, for example, in the case of the foundation of limited liability companies. The minimum capital stock when creating a limited liability company is 3,000 euros. Therefore, it may be the case that a person is entitled to a higher unemployment benefit. In this situation, a partial capitalization could be used to pay the 3,000 euros of share capital, leaving the remainder to offset future Social Security contributions.
<h2>How do I apply for unemployment capitalization?</h2>
To apply for the capitalization of unemployment, once we are sure that we meet the requirements explained above, we will have to go to the State Public Employment Service (SEPE). This request can be made either at the time of applying for unemployment benefits or at any time thereafter. Let us remember that one of the requirements for this capitalization is to start the economic activity within a maximum period of one month, so it is convenient to have everything tied up before making this application.
When making the application, it is necessary to submit two documents. The first one is the single payment application form. This is an official document that can be found on the <a href="https://www.sepe.es/HomeSepe/es/Personas/distributiva-prestaciones/impresos.html">SEPE website</a>. The second document is the application report for the single unemployment payment. This document is perhaps the more important of the two. It is the one that justifies to the administration what the requested money is going to be spent on. This document consists of a detailed report on why this amount of money is being requested and what it will be spent on. As we have seen, the administration is very vigilant in the use of the unemployment money, so it is advisable that this report be as detailed as possible.
<h3>SEPE requirements for the application report:</h3>
<ul>
<li>Personal data.</li>
<li>Data of the company to be created or incorporated (legal form, description of the activity, registered office of the company, address of the work center, start of the activity and hiring of workers).</li>
<li>Data relating to the company.</li>
<li>Data relating to the project: investment plan, profit and loss account and financing plan.</li>
</ul>
<h2>The capitalization of unemployment and personal income tax.</h2>
Finally, one of the most frequently asked questions when talking about the capitalization of unemployment is its relationship with the IRPF. This State aid is tax exempt, although it is subject to one condition: the professional activity must have been carried out for at least 5 years. If this is not the case, the lump-sum unemployment payment must be subject to personal income tax. Previously there was a limit of 15,500 euros in this exemption. This has been eliminated to encourage unemployed people to take advantage of this option.
<h2>Do you need help to capitalize unemployment?</h2>
At Vasalto, we are experts in labor management. We specialize in helping companies and the self-employed with all processes related to labor relations management. If you are thinking of capitalizing your unemployment and need advice, do not hesitate to call us.
Our more than 30 years of experience have given us a great experience in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our customers.

Unemployment capitalization: how to turn your unemployment into a business opportunity

Descubre qué es la capitalización del paro y cómo convertirlo en una oportunidad empresarial. Requisitos, tipos y cómo solicitarlo en el SEPE

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A study has recently been published on how maternity and paternity leave is used in Spain. Let&#8217;s remember that, since 2021, these leaves have been equalized with the intention of reducing discrimination between men and women for this cause. Currently, both men and women enjoy 16 weeks of leave after giving birth to a child. The same is true in cases of adoption, foster care or adoption for adoption purposes.
This study reveals that, in most cases, the father takes paternity leave on the same days as the mother. The authors conclude that “only a minority of fathers (around 20%) use the combination that allows greater co-responsibility (taking turns with the mother) and that allows them to assume the role of primary caregiver”. According to data from the same study, approximately 50% of fathers choose to use this leave simultaneously and uninterruptedly, i.e., they take it during the 16 weeks following the birth of their child.
The truth is that paternity or maternity leave is a matter that directly concerns Human Resources Departments. They are in charge of managing these paid leaves within the companies. For this reason, it is necessary to be up to date with all the modifications related to them. In recent years, paternity and maternity leaves have changed a lot, so we are going to review the key points of these leaves in order to better manage them.
<h3>What is paternity or maternity leave?</h3>
As we have explained, this leave is a right that working parents have after giving birth to a child. This leave also applies in other cases such as adoption, foster care or foster care for adoption purposes. It is a period of time during which the employment contract is temporarily suspended. The purpose of this suspension is for the person in question to devote this time to caring for the new child and to be able to take care of it during its first months of life.
Historically, paternity leave was shorter than maternity leave. This situation has been seen as an inequality for women when it comes to being hired, because if they became pregnant, the employer knew that their time away from the office was greater than that of a man. To put an end to this possible discrimination, the different governments have legislated to achieve an equalization in the time of these leaves. This equalization ended in 2021, when it was determined that both men and women are entitled to the same leave time for having a child: 16 weeks.
<h3>How does paternity or maternity leave work?</h3>
The duration and time distribution of these leaves is 16 weeks from the birth of the child. However, these weeks do not have to be taken uninterruptedly. The only obligation in these weeks is that the first 6 weeks of leave must be taken uninterrupted and full time. Once these weeks have elapsed, the following 10 weeks can be taken in two ways:
<ul>
<li>In a continuous manner to the mandatory period.</li>
<li>In an interrupted manner. This case is only applicable if both parents work and must be taken in full weeks, i.e., the days cannot be separated into several weeks. The period for these weeks runs from the time the mandatory 6 weeks are completed until the new child reaches 12 months of age.</li>
</ul>
This is the general rule governing leave for a new child. However, there are exceptional cases that may extend these leaves:
<ul>
<li>In cases of multiple births, the leave will be increased by one week from the second child onwards. In other words, if you have twins, the leave will be 17 weeks instead of 16.</li>
<li>In the event that the new child has a disability, this period will also be increased by one week.</li>
<li>If the birth is premature or the newborn has to be hospitalized after the birth, the paternity leave will be increased by the days that this hospitalization lasts, with a maximum of 13 weeks of extension.</li>
<li>In the event of the death of the son or daughter, the period of paternity leave will not be reduced. In other words, the parents will be able to choose to take the 16 weeks of leave. In this case it is necessary to mention that, if they wish, they can request to return to work once the 6 mandatory weeks are over.</li>
</ul>
Requirements for requesting paternity leave
There are a series of requirements that must be met in order to be entitled to paternity leave for the birth or adoption of a new child. Current legislation establishes the following requirements:
<ul>
<li>To be affiliated with the Social Security. This affiliation must be in the condition of registration or, failing that, in a condition assimilated to registration. This assimilated status refers to workers who do not pay contributions even though they are registered with the Social Security. The protection received by both is the same even though the latter is not contributing.</li>
<li>Not having debts in Social Security contributions.</li>
<li>To have complied with a minimum contribution period, which varies according to the age of the worker.</li>
</ul>
In order to determine whether the minimum contribution period has been met, there are three age brackets: those who have not reached 21 years of age, those between 21 and 26 years of age, and those over 26 years of age.
In the first case, there is no minimum contribution requirement if the workers are under 21 years of age on the date of the birth or on the date of the administrative or judicial foster care decision or the judicial decision establishing the adoption.
If we are talking about persons between 21 and 26 years of age on the date of delivery or on the date of the administrative or judicial decision of foster care or of the judicial resolution by which the adoption is constituted, they will have to comply with one of these two requirements:
<ul>
<li>90 days within the 7 years immediately preceding the time of the start of the rest.</li>
<li>180 days contributed throughout their working life prior to that date.</li>
</ul>
Finally, in the case of parents aged 26 or older, the requirements to be met are as follows:
<ul>
<li>180 days within the 7 years immediately preceding the time of the start of the rest.</li>
<li>360 days contributed throughout their working life prior to that date.</li>
</ul>
<h3>Do you need help with your company&#8217;s labor management?</h3>
At Vasalto, we are experts in labor management. We specialize in helping other companies with services such as managing employee registrations and cancellations, outsourcing payroll and all processes related to labor relations management. Our more than 30 years of experience have given us a great expertise in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our clients.
If you are interested in learning more about our labor management services, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

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Descubre cómo dividir el tiempo de la baja por paternidad en España y los requisitos para disfrutar de este permiso. Actualizado para 2024.

Descubre cómo gestionar y dividir el tiempo de baja por paternidad en España. Conoce los requisitos y maximiza tus derechos laborales con Vasalto.

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¿Cómo se puede dividir el tiempo de una baja por paternidad?

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With the arrival of summer, a very important task arises within a company: the management of employee vacations. This is the time to schedule shifts, organize work teams, schedule the work to be done during the summer season and anticipate the absences of the various members of the department.
This work of organizing and coordinating tasks falls to the Human Resources department. It is normal for this department to suffer from a certain amount of stress and lack of control with the arrival of good weather. To its normal day is added a management that can become overwhelming if it is not well coordinated.
Squaring the preferences for the rest of all employees, managing the changes that they can make and ensuring that there are not too many absences that can harm the company can be an impossible task. However, this does not have to be the case. In this article we are going to look at a series of tips to make the management of employee leave organic, easy to manage and not detrimental to the proper functioning of the company.
<h2>The right to vacation and collective bargaining agreements</h2>
The Workers&#8217; Statute states that the worker «has the right to 30 calendar days of vacation, or in other words, 2.5 calendar days per month worked, including Sundays and holidays, which must be enjoyed, as a general rule, from January 1 to December 31 of each year». This is going to be the basis on which we will look at when it comes to managing employee vacations. The Workers&#8217; Statute is the basic regulation governing labor relations between an employee and his or her employer. This must be respected at all times, being always above any other regulation. This means that any pact or agreement that goes against the provisions of this text will not be applicable.
However, this does not mean that workers cannot have better conditions than those stipulated in the statute. It is at this point that we have to refer to collective bargaining agreements. If we talked before about the Workers&#8217; Statute being the basic regulation of the employment relationship, the collective agreement is a specification within this relationship. Often, these agreements increase the amount of vacation days of the workers who can benefit from this agreement.
This is the result of collective bargaining between the workers&#8217; representatives and the company. The workers who can benefit from this agreement depend on the scope of the agreement. There are several types of agreement depending on their scope of application. Some of the most common are
<ul>
<li>Sectoral collective bargaining agreements: These stipulate the working conditions of a specific sector. Their application does not depend on the territory or the company, but on the sector in which the worker is employed. Examples of these agreements are those of construction, industry, textile, etc.</li>
<li>State and national agreements: These agreements are applicable to the entire national territory. As they have this range of action, these types of agreements are published in the Official State Gazette.</li>
<li>Interprovincial agreements. These are the least common. They cover the rights of workers in several provinces, whether or not they belong to the same Autonomous Community.</li>
<li>Provincial agreements. Following the same logic, they apply at the provincial level in a given sector. For example, the collective bargaining agreement for the metallurgical industry sector in the Community of Madrid.</li>
<li>Local or regional agreements: These are agreements applicable at the local or regional level.</li>
<li>Company collective bargaining agreements: This type of agreement applies within the same company. They usually occur in the case of large companies, which have more than one work center. It is a way of guaranteeing uniformity within the company.</li>
</ul>
<h2>The right to disconnect from work on vacation</h2>
Vacations are days to really disconnect. However, in the era of hyperconnectivity in which we live, it is increasingly complicated to leave the work environment. Even though we are not in the office, we tend to be on email and messaging applications. This has increased exponentially as a result of teleworking. The possibility of connecting to work from anywhere to do small tasks, even on our days off, means that the disconnection is not total and we do not rest completely.
In order to recharge our batteries, it is necessary that the disconnection is as complete as possible. For this, there are certain recommendations that companies can make to their employees:
<ul>
<li>Coordinate the work before leaving: a good way to disconnect is to know that the work is ready to be done. Therefore, a good coordination of the work before the workers take their vacations is essential for everyone to rest. When a worker&#8217;s absence is not well prepared, unforeseen events may arise that force him to break his rest and work. However, if it is made clear how the work is going to be organized in view of the vacations, the number of times that someone will need to connect from their place of vacation is significantly reduced.</li>
<li>Leave the computer at the company: the computer or device you use for work does not have to take up space in your suitcase. If we do not include it in our vacation routine, it will be easier to forget about work for a few days. For this, it is advisable to delete all personal information on it. This way, a colleague can access it if needed, without having to call the person who is enjoying his or her well-deserved rest.</li>
<li>Limit availability: always being available to your coworkers can make them call on you more often. Things like turning off the company cell phone, uninstalling messaging applications such as zoom or teams are actions that will help us to disconnect. In this way, colleagues will not contact others for matters of little importance. However, it is normal for someone in the department or work team to have personal contact with someone who is on vacation. This gives the security of knowing that, if it is really necessary, they will be able to get in touch with them.</li>
</ul>
<h2>How to schedule vacations effectively</h2>
How to schedule vacations effectively
In companies there is a system of hierarchy or priority when it comes to requesting vacation time. This can be linked to the responsibility of the workers within the company&#8217;s organization chart. The greater the responsibility, the greater the right to choose your vacation days.
However, this is only one of the criteria to be taken into account when choosing vacation days. There are other factors, such as seniority or children, that have to be taken into account when organizing everyone&#8217;s vacation. Whatever the way in which vacations are chosen, it is necessary for employees to be aware of it so that they can organize themselves. It is good for work teams to know what their colleagues&#8217; vacations are, as well as to have a small meeting to organize the time when they will not all be available. One of the most common solutions for everyone to know when everyone is off is software.
<h2>Do you need help with your company&#8217;s labor management?</h2>
At Vasalto, we have been working in labor management for more than 30 years. We specialize in outsourcing payrolls, processing registrations and cancellations and all processes related to the management of labor relations. Our more than 30 years have given us a great experience in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our clients.
If you are interested in learning more about our labor management services, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

How to disconnect con vacation

Descubre mejorar la gestión de las vacaciones de manera efectiva. Evita el caos en Recursos Humanos con consejos sobre organización y desconexión laboral.

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When a new person joins our company, the employer is obliged to communicate this registration to the Social Security. The same happens when a person decides to leave, as well as any change in personal or employment data. All these changes must be reported to the Social Security General Treasury.
When we talk about registrations, cancellations and variations we refer to the different processes that have to be managed and that are related to the incorporation and exit of employees in the company. We could define a registration as the administrative act by which a legal relationship with the Social Security is created. Likewise, a deregistration is the act that extinguishes this relationship.
The manual management of these processes is complex, which can lead to errors. The compilation of the required documentation, the internal communication between the different departments involved and the coordination with the different regulatory authorities can generate a significant workload.
The company is responsible for registrations and deregistrations
Requests to register and terminate an employee&#8217;s employment must be signed by the employer. This is an obligation of the employer, not the employee. However, in the cases of registration and variation of data, this request must be accompanied by a signature of the employee. These processes have relatively short deadlines: registrations must be communicated to the Social Security before the beginning of the employment relationship, with a maximum of 60 days beforehand. As for cancellations and variations, the maximum term to present them is 3 calendar days.
This process may seem unimportant, since it is only a communication to the Social Security. However, labor legislation considers that not requesting the initial affiliation or registration of workers or requesting it after the deadline is a serious infraction.
These infractions, being considered as serious, are punished with fines to the company. It should be remembered that the employer is responsible for registering the employees. The amount of these fines ranges from 626 euros to 6,250 euros. In addition, if the lack of this registration is discovered as a result of an inspection, the penalties can be increased up to 10,000 euros. These infractions are considered to be individual. That is to say, each worker who is not registered with the Social Security is a different infraction.
Regarding late registration, the Social Security states that “they will only be effective from the day on which the application is made, unless the contributions have been paid within the regulatory period, in which case the registration will be backdated to the date on which the first contributions corresponding to the worker in question were paid”.
What information must the applications contain?
When applying for registration with the Social Security, there are a series of data that must not be missing:
<ul>
<li>Name or company name of the employer promoting the registration.</li>
<li>Contribution Account Code of the employer.</li>
<li>Social Security Regime.</li>
<li>Surname and first name of the worker.</li>
<li>Social Security number of the worker.</li>
<li>Worker&#8217;s address.</li>
<li>Start date of the activity.</li>
<li>Contribution group.</li>
<li>AT and EP epigraph.</li>
<li>Type of contract and working day coefficient, if applicable.</li>
<li>Occupation (in some cases)</li>
<li>Collective Agreement/Collective Agreements.</li>
</ul>
These are the general data, which will always be required when processing a registration in the company. However, there may be exceptions depending on each regime. These exceptions may mean that some of these sections are not necessary, or that some additional information is required.
If we are talking about a cancellation request, the requirements are less. One of the most important requirements is the cause of the cancellation. This section is the one that will determine whether we are dealing with a fair dismissal, a voluntary dismissal or an unfair dismissal. Based on this information, the employer must pay the employee according to the provisions of the labor legislation. The information necessary for the Social Security to process the sick leave is as follows:
<ul>
<li>Name or company name of the employer promoting the dismissal.</li>
<li>Contribution Account Code of the employer.</li>
<li>Social Security Regime.</li>
<li>Surname and name of the worker.</li>
<li>Social Security number of the worker.</li>
<li>Worker&#8217;s address.</li>
<li>Date of termination of the activity.</li>
<li>Cause of the cancellation.</li>
</ul>
Finally, we are going to see the case of data variations. These requests, in addition to the data identifying both the employee and the worker, must be accompanied by the data subject to modification, and if necessary:
<ul>
<li>Type of contract and working day coefficient.</li>
<li>AT and EP epigraph.</li>
<li>Variation of contribution group.</li>
<li>Date of variation.</li>
<li>Occupation.</li>
</ul>
All In, the Vasalto robot
As we have seen, the processing of registrations and cancellations can be a complicated task. It is necessary to take many factors into account, in addition to being a heavy workload for Human Resources departments. That&#8217;s why at Vasalto we have created a solution: our All In robot.
This software allows us to process our clients&#8217; registrations and cancellations almost immediately. At Vasalto, we believe that automation is essential for efficient labor management. People tend to get distracted when they are doing repetitive and mechanical processes. This lack of concentration is what causes most errors. Being able to leave mechanical and repetitive processes in the hands of machines speeds up work, while leaving people time for the really important tasks. In addition, the machines are not distracted, eliminating errors caused by inattention.
How All In works is very simple. To illustrate, let&#8217;s take a look at the process of a registration. When we need to register a new employee, he has to fill in a series of data to draw up his contract. That same information is the one that we are going to use to process the registration.
We only have to enter an Excel file with the data that our new employee has given us. With this document, All In will generate in a matter of seconds, a registration form to submit to the Social Security. In just a few clicks, the robot has returned what we need. This saves us a great deal of time, which speeds up the processes and gives us the capacity to manage a large number of registrations per day. This way we ensure that our customers do not have problems with the very short timeframes for registration or cancellation.
Do you need help with your company&#8217;s labor management?
At Vasalto, we have been working in labor management for more than 30 years. We specialize in outsourcing payrolls, processing registrations and cancellations and all processes related to the management of labor relations. Our more than 30 years have given us a great experience in the sector. In addition, we are a company very involved with technology. Throughout these years we have developed a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our clients.
If you are interested in learning more about our labor management services, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

All In, Vasalto's robot to process employee registrations and cancellations

Descubre cómo hacer la gestión de altas y bajas laborales en tu empresa de forma rápida y sin errores gracias a la automatización.

Cómo llevar la gestión de altas y bajas de manera eficiente

All In, el robot de Vasalto para tramitar altas y bajas

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In other articles of this blog we have talked about the obligatory commercial books for a company: the Minutes Book and the Partners&#8217; Register Book. However, these are not the only book obligations that commercial companies have to comply with. In addition to the mercantile books, it is necessary for them to have a series of accounting and tax books.
Compulsory Accounting Books
The accounting books are used so that a company or a self-employed person can keep an orderly accounting that allows them to follow chronologically all their mercantile and administrative activities. They can be obligatory or voluntary. The obligatory books, in which we are going to stop next, are the Diary Book and the Book of Inventory and Annual Accounts. On the other hand, the voluntary books are the General Ledger and other auxiliary books, such as the Cash Book, the Book of Warehouse Entries and Exits, the Bank Book or the Auxiliary Book of Maturities.
Journal
All transactions related to the economic activity are recorded in the journal. This record must be kept on a daily or chronological basis. The recording of these transactions must be done in an accounting format and nomenclature. This requires a certain degree of accounting knowledge to keep it and also to interpret it.
The journal is prepared for each fiscal year, which usually coincides with the calendar year. 
It begins with a record of the initial situation of the company (opening entry), records the operations of the year, and finally closes with a record of the final situation of the year (closing entry).
Inventory and Annual Accounts Book
The purpose of this is to keep a record of the evolution of the company&#8217;s situation. First, a record is made of the initial situation. Afterwards, the evolution is registered in determined periods of time. These periods can never exceed three months. 
The evolution is carried out by means of balance sheets, the final inventory of the company and, in addition, a set of accounting reports called “Annual Accounts”.
The Annual Accounts include the following accounting reports:
<ul>
<li>BalanceSheet: report on the company&#8217;s assets and liabilities.</li>
<li>Profit and Loss Statement: report on income, expenses and final result.</li>
<li>Statement of changes in equity: report on changes in equity.</li>
<li>AnnualReport: explanation and detail of the previous ones.</li>
<li>Statement of cash flows (only for some companies).</li>
</ul>
In addition to these obligatory books, we have to talk about the General Ledger. This is necessary for the company&#8217;s accounting to comply with both the Commercial Code and the General Accounting Plan. Although this book is not obligatory to legalize it, since it gathers the same information that the daily book but in different format, if that it is considered necessary to have it.
Mandatory Tax Books
These books are mandatory for the companies that have to declare the Value Added Tax (VAT). In these books the economic actions of the company throughout the financial year will be registered. When the time comes to file the tax, it must be done taking into account what is stipulated in these books. The obligatory tax books are: Book of invoices issued, Book of invoices received, Book of investment goods, Book of intra-community operations (if any).
What is the legalization of the obligatory books?
All the minutes of the meetings of the collegiate bodies of the mercantile companies must be reflected in electronic support. This obligation also applies if there is only one partner and one administrator. When it comes to legalize this record of the minutes, we have to take into account that, since 2013, this is done telematically. 
Therefore, the minute books must be presented for their legalization in this format, and within four months following the closing of the corporate year.
In each fiscal year, the minutes of the preceding fiscal year must be legalized. This book may be a single book for the minutes of all the company&#8217;s collegiate bodies, or also a book for each of the collegiate bodies. 
The opening and closing dates of the fiscal year must be recorded in each of these books.
<h3>When are the accounting books prepared, legalized and deposited?</h3>
The legislation establishes specific deadlines for the preparation, legalization and deposit of the obligatory accounting books:
Preparation of accounting books: there is a deadline of three months after the close of the fiscal year for the closing of the accounting and the preparation of the accounting books. 
As for most of the companies the accounting year coincides with the calendar year, the closing of the accounting year would be December 31, and the deadline for the preparation of books would be March 30 of the following year.
Legalization of official books: up to four months from the close of the accounting year (April 30 in the case of a calendar year). 
If it is presented after this date, the expression “out of term” will appear, but it does not entail any penalty.
Deposit of the Annual Accounts: up to one month from their approval at the Ordinary General Meeting of Shareholders. 
This Meeting must be held within six months of the end of the financial year, so, in order to make the deadline shorter, the deposit can be made up to July 30 for the financial years that coincide with the calendar year.
Outsource your accounting with Vasalto
At Vasalto, we have been helping companies with a comprehensive service for more than 30 years. We offer both payroll outsourcing services and advice on your accounting. During these years we have worked hand in hand with a large number of clients who are leaders in their respective sectors, which gives us a great deal of experience in the sector.
We are present in several countries, with headquarters in Madrid, Barcelona, Porto and Bordeaux, and we have clients all over the world, as well as collaborators in more than fifty countries. Moreover, Vasalto is a purely technological company. We believe in putting technology at the service of talent. 
That is why we have a series of proprietary computer systems that allow us to manage more than 35,000 payrolls every month and automate most of our clients&#8217; accounting procedures.
Thanks to Valanza, Vasalto&#8217;s legal office, we also have a team of lawyers specialised in the areas of commercial, civil, labour and administrative law, among others. 
We count on them to provide the best legal assistance possible, always working towards comprehensive service.
If you are interested in learning more about payroll outsourcing, at Vasalto we will be happy to assist you. Contact us to get to know us and see how we can help your company.

What are the mandatory books for a commercial company?

Descubre cuáles son los libros contables y fiscales obligatorios para tu empresa. Aprende sobre sus plazos de legalización y cómo Vasalto puede ayudarte a gestionarlos.

Los libros contables y fiscales obligatorios para empresas

Cuáles son los libros obligatorios para una sociedad mercantil?

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The partners&#8217; registry book is one of the obligatory commercial books in a company. It is the registry document in which the identity of the different partners owning shares in a business entity is recorded. In this book the evolution or transfers of these participations must also be recorded. Before talking about the characteristics of this book, it is necessary to clarify that for this same purpose, the name of the mercantile book can be different.
In the first place, we have the book of registration of the partners. This book is used for limited liability companies (SL), labor limited companies (SLL) and mutual guarantee companies (SGR). The company record book is the one that must be filed by sole proprietorships (SLU). In this case, since there is only one partner, the agreements with this one must be recorded. Lastly, there is the book of registered shares. This book is used by corporations (SA), labor corporations (SAL) and limited partnerships by shares. The main difference between this book and the two previous ones is that the entities have nominative shares. Therefore, it is necessary to keep a record of who the owners of these shares are.
Now that we have differentiated between the different types of books, let&#8217;s answer the most frequently asked questions when we talk about the partners&#8217; record book and its analogues.
What is a shareholders&#8217; ledger?
As we have already mentioned, the shareholders&#8217; ledger is the one in which the ownership of the participations, or shares if applicable, of a company is recorded, as well as their contributions to the company&#8217;s assets. For it, it will have to gather: the data of the founding partners, the transfers of participations and shares that take place and who are the holders of each share or participation and their addresses.
Although it may seem that its usefulness is merely registry, that is to say, to have a history of the participations of the company, this book fulfills a more important function. It is the registration in this book that legitimizes the partners of a company to participate in the usual shares of the company. A clear example of this power is the holding of meetings. If the ownership of shares is not recorded in the registry book, that person will not be able to take shares in the meeting, and his voice will not be heard when it comes to making decisions.
Although this is the general precept for the attendance to the meetings, it is necessary to clarify that it is not an absolute principle. In fact, there may be cases in which it contradicts what is established in the register of members. It may be the case that, despite the fact that a person is formally registered as a partner, he/she is deprived of his/her attendance and vote in the decisions of the entity. This can occur if the company, and in particular the Chairman of the Meeting, is aware that the person is no longer a member. This proof must be well proven and documented in order to be able to defend oneself against possible legal problems.
This situation can also occur in the other direction. If the company and the Chairman of the Meeting are aware that a person is indeed a member, he/she will be able to attend and vote at the meeting even though he/she is not formally registered in the register of members.
What information should be included in the register book?
Once we have explained what is and what are the main functions of the register book, it is necessary to dwell on what this book must include to be considered as such. Essentially, we refer to:
<ul>
<li>The ownership of all the shares. In order to correctly identify each of the owners, it is necessary to include their name and surname, their address and their tax identification number (NIF).</li>
<li>The number of shares of each partner. The title and date of acquisition of these shares must also appear.</li>
<li>The numbering of the shares.</li>
<li>The public deed of ownership.</li>
<li>The sales or disposals of the shares.</li>
</ul>
What data must the registry book include?
At the time of legalizing the register book of partners, we have to take into account that, since 2013, this is done telematically. Therefore, it has to be presented for its legalization in this format, and within the four months following the closing of the corporate year. This legalization has to be done at the Mercantile Registry of the registered office of the entity. The deadline to submit it is 4 months after the closing of the fiscal year. Therefore, if we take as a reference the calendar year to conclude the financial year, both the register of members and all the obligatory books have to be presented on April 30 of the following year.
Although this is the deadline for submitting them, legalization after the deadline does not imply a penalty. The Regulations of the Mercantile Registry state that “In the event that the legalization is requested after the legal deadline, the Registrar will so state in the diligence of the Book and in the corresponding entry in the legalization file-book”.
However, although there is no commercial sanction, it can be sanctioned due to the tax consequences. The article 200 of the General Tax Law, the non presentation of the books is considered a serious infraction, with a sanction that will oscillate between 150 and 300 euros.
As there are no sanctions for not having the books legalized, we may think that this procedure is merely bureaucratic, and that it will not have many consequences in the future, but it is not so. Failure to comply with this obligation can have negative consequences for companies. To give several examples, it can be used by creditors, together with other indications, to request the personal liability of the administrators for the debts of the company. It can also be taken into account to qualify as guilty an insolvency proceeding, which would also imply a direct liability of the administrators. Finally, in the event of a conflict between partners or with third parties, the legalization of books gives value to their content for evidentiary purposes before the courts.
Outsource your accounting with Vasalto
At Vasalto, we have been helping companies with a comprehensive service for more than 30 years. We offer both payroll outsourcing services and advice on your accounting. During these years we have worked hand in hand with a large number of clients who are leaders in their respective sectors, which gives us a great deal of experience in the sector.
We are present in several countries, with headquarters in Madrid, Barcelona, Porto and Bordeaux, and we have clients all over the world, as well as collaborators in more than fifty countries. Moreover, Vasalto is a purely technological company. We believe in putting technology at the service of talent. That is why we have a series of proprietary computer systems that allow us to manage more than 35,000 payrolls every month and automate most of our clients&#8217; accounting procedures.
Thanks to Valanza, Vasalto&#8217;s legal office, we also have a team of lawyers specialised in the areas of commercial, civil, labour and administrative law, among others. We count on them to provide the best legal assistance possible, always working towards comprehensive service.
If you are interested in learning more about payroll outsourcing, at Vasalto we will be happy to assist you. Contact us to get to know us and see how we can help your company.

What happens if I do not legalize the membership record book on time?

Aprende sobre el libro de registro de socios, sus características, cómo se utiliza y la importancia de legalizarlo a tiempo para evitar sanciones y conflictos.

Libro de registro de socios: ¿Qué es y cómo legalizarlo?

¿Qué ocurre si no legalizo el libro de registro de socios a tiempo?

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Meetings are of great importance within the company. In them, decisions are discussed and taken, such as the modification of the bylaws or the approval of the accounts. Because of the importance of these meetings, it is necessary that what happens in them is reflected in the minutes. The compilation of these minutes is what gives rise to the minutes book. This is nothing else than an accounting book that gathers the information of all the meetings or meetings that take place between the partners of a mercantile entity during each fiscal year.
Everything that has relation with the obligations and rights in the mercantile scope is gathered in the Code of Commerce. Article 25 is the one that obliges the entrepreneur to record the activity of the business in the different accounting books. In addition, Article 26 is even more specific and speaks directly of the book of minutes. It establishes the obligation to document the agreements reached in the model minutes of the Shareholders&#8217; Meeting and the Board of Directors by means of the minutes book. This book must be previously legalized by the Mercantile Registrar to allow its use.
Once we are clear about what the minutes book is, we have to talk about the minutes. For a document to be considered as minutes, it is not enough to record what was said in the meetings of the board. A series of requirements must be met, both in a formal and substantive sense, in order for them to be considered minutes. Each of the minutes recorded in the book must contain the following data:
<ul>
<li>Date and place of the meeting.</li>
<li>Date and manner of the previous convocation, as well as the items appearing as the agenda. Given the importance of the meetings of the board, these must be called in advance. In addition, the items to be discussed at the meeting must be included in the notice of meeting.</li>
<li>Number of partners and representatives, share capital contributed by each one. In the case of a universal meeting, the date, place, name and signature of each attendee must also be added.</li>
<li>Summary of the matters discussed and debated during the meeting. It is necessary that the items on the agenda are discussed at this meeting, and that the opinions of the attendees are recorded in the minutes. These minutes can be used to later prove, if necessary, why certain decisions were made.</li>
<li>Agreements reached and voting results. In this last point it is necessary to specify the number of votes in favor of the agreements.</li>
<li>Approval of the minutes. This is a fundamental point to conclude all of the above. If the minutes have not been approved, there will be no confirmation of the agreements reached. Without the approval of the Meeting or Board, the signature of the Secretary of the same and the approval of the President, the decisions will not be effective.</li>
</ul>
In the specific case of the General Meeting, it must be approved by the Meeting itself at the end of the meeting or within fifteen days by the Chairman and two members, one representing the minority and the other the majority. The administrative bodies, in accordance with the provisions of the articles of association, may also approve the minutes at the end of the meeting.
Sometimes these minutes are certified by a notary who, in person, is in charge of verifying the whole protocol of the meeting and the identity of the attendees (including the Chairman and the Secretary) as well as transcribing the interventions and the agreements reached and even the objections. These notarized minutes will become part of the Minutes Book.
<h4>Legalization of the minute books</h4>
All the minutes of meetings of the collegiate bodies of the mercantile companies must be recorded in electronic format. This obligation also affects in case there is only one partner and one administrator. When it comes to legalize this record of the minutes, we have to take into account that, since 2013, this is done telematically. Therefore, the minute books must be presented for their legalization in this format, and within four months following the closing of the corporate year.
In each fiscal year, the minutes of the preceding fiscal year must be legalized. This book may be a single book for the minutes of all the company&#8217;s collegiate bodies, or also a book for each of the collegiate bodies. The opening and closing dates of the fiscal year must be recorded in each of these books.
The minute books, whether they include only one or several, must be legalized annually, as if they were accounting books. With regard to these minute books, it is also possible to legalize a minute detail book at any time during the fiscal year, if it is necessary to accredit a specific fact.
<h4>Outsource your accounting with Vasalto</h4>
At Vasalto, we have been helping companies with a comprehensive service for more than 30 years. We offer both payroll outsourcing services and advice on your accounting. During these years we have worked hand in hand with a large number of clients who are leaders in their respective sectors, which gives us a great deal of experience in the sector.
We are present in several countries, with headquarters in Madrid, Barcelona, Porto and Bordeaux, and we have clients all over the world, as well as collaborators in more than fifty countries. Moreover, Vasalto is a purely technological company. We believe in putting technology at the service of talent. That is why we have a series of proprietary computer systems that allow us to manage more than 35,000 payrolls every month and automate most of our clients&#8217; accounting procedures.
Thanks to Valanza, Vasalto&#8217;s legal office, we also have a team of lawyers specialised in the areas of commercial, civil, labour and administrative law, among others. We count on them to provide the best legal assistance possible, always working towards comprehensive service.
If you are interested in learning more about payroll outsourcing, at Vasalto we will be happy to assist you. Contact us to get to know us and see how we can help your company.

What data does the Minute Book have to collect?

Conoce el proceso para la legalización de libros de actas y la importancia de cumplir con los requisitos. Asegura la validez de las decisiones

Legalización de libros de actas: Procedimiento y requisitos clave

¿Qué datos tiene que recoger el Libro de Actas?

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We are already in the corporate income tax campaign. From the beginning of this month until the 25th, companies have to file their tax forms corresponding to the fiscal year 2023. When filing this tax, there are a lot of variables to take into account. An example of these changing situations is the consideration as a patrimonial company, which we are going to deepen in this article to know the fiscal restrictions that these companies have.
A company is considered as a patrimonial company when more than half of the assets are constituted by securities or by elements not assigned to an economic activity. In order to make this assessment, the quarterly balance sheets of the fiscal year must be taken into account.
Asset-holding companies are usually set up to separate personal assets from business assets. This management has a series of advantages and disadvantages that it is convenient to know. The most important thing to know about these companies is that the Tax Agency exercises special vigilance with them. This is done to ensure that they are not mere instrumental companies, constituted solely for the purpose of evading tax obligations. In addition, it is also common for certain business groups to set up asset-holding companies whose purpose is to rent real estate to the companies of the group or to other companies.
The holding company is characterized by the fact that it does not engage mostly in economic or mercantile activities to place goods and services on the market. Its main purpose is the administration of a patrimony, normally formed by a series of securities or real estate. The figure of an asset-holding entity, regulated in the Corporate Income Tax Law, is of special relevance for those companies whose main activity consists of the management of movable or real estate assets, without carrying out an economic activity.
It is important to understand that one does not constitute an «asset-holding company» as such, but rather civil or mercantile companies that, in view of their activity and configuration of their assets, are considered as asset-holding companies. Below, we highlight the key points to be taken into account.
<h2>Types of asset-holding companies</h2>
<ul>
<li>Property holding companies. These types of companies only own real estate for family use and enjoyment.</li>
<li>Property rental property holding companies. They are dedicated to the rental of the real estate owned by the company. In order to be a holding company, it is not possible to have anyone hired with an employment contract to manage such rentals. If the company that owns and rents the real estate has, at least, one person hired full time, in this case we will be in front of a non patrimonial company of rent of real estate.</li>
<li>Asset-holding companies holding securities. They are dedicated only to holding securities and investing in the stock market, without having a business structure or employing workers.</li>
</ul>
<h2>Consideration as an asset-holding entity</h2>
When calculating last year&#8217;s Corporate Income Tax (IS), review the accounts and check whether the regime for asset-holding entities is applicable. This will be the case if more than 50% of your company&#8217;s assets are made up of securities or assets not assigned to an economic activity.
As we have seen before, to find out if this is the case, you have to calculate the average of the quarterly balance sheets of the fiscal year. It is not enough to look at the final balance sheet as of December 31. If we are talking about a company that is the controlling entity of a commercial group, we will have to take into account the average of the consolidated balance sheets, regardless of whether or not its group prepares consolidated accounts.
It is therefore advisable to analyze, at the end of each year, the quarterly balance sheets to find out whether or not the company has the status of an asset-holding entity. Calculate the average of the assets of these balance sheets and, if more than half is made up of assets not assigned to these economic activities, or by shares and participations, we can presume that we are in front of an entity of patrimonial regime.
Shares or participations are considered as assets assigned when they grant at least 5% of the capital and are held for at least one year for the purpose of directing and managing the participation, provided that the corresponding organization of material and personal means is available for this purpose.
<h2>Money and credit rights</h2>
It is important to know that, when calculating this average, neither the money nor the credit rights coming from the transfer of patrimonial elements assigned to economic activities or securities that have been carried out in the tax period or in the two previous tax periods will be computed. However, cash and credit rights deriving from the transfer of assets assigned to economic activities carried out in the same tax period or in the two previous periods, or deriving from the ordinary course of the economic activity, are considered as assigned items.
<h2>Loss of tax benefits or incentives</h2>
A company may be adversely affected if it is determined that it is necessary to apply the regime of patrimonial entity. With this regime several tax benefits and incentives are lost that are provided for entities that do engage in the development of economic activities. If the company is considered as a patrimonial entity, it will not be able to benefit from the following conditions:
<ul>
<li>The special regime for small companies (accelerated depreciation, equalization reserve&#8230;).</li>
<li>If it has been constituted recently, in the first two financial years with profits (the first four if it is a start-up) it will not be entitled to benefit from the reduced rate of 15%.</li>
<li>The regime for entities holding foreign securities (ETVE).</li>
<li>It will not be able to compensate the negative taxable bases when the entity is acquired with the intention, on the part of the buyer, to take advantage of such negative bases.</li>
<li>It will not be able to apply the exemption for the tacit capital gain originated in the transfer of the participations with respect to the tax periods in which the entity is considered as a patrimonial entity.</li>
<li>It will not be able to apply the full exemption to eliminate double taxation in the case of receipt of dividends or sale of shares, when certain requirements are met.</li>
<li>It will not be able to apply the reduced rate of 23% (as of January 1, 2023, a reduced tax rate of 23% will be introduced for entities whose net turnover for the immediately preceding tax period is less than 1 million euros).</li>
</ul>
<h2>Your taxes made easier with Vasalto</h2>
In summary, the companies themselves, which have economic activities as their objective, have greater tax benefits than those that are considered patrimonial entities. For all these reasons, it is necessary to carry out as detailed a review as possible of a company&#8217;s economic activities. At Vasalto, we have a team of tax experts that can help you determine whether your company is classified as a patrimonial entity. In this way, we guarantee proper compliance with tax obligations.
At Vasalto, we have been helping companies with a comprehensive service for more than 30 years. We offer both payroll outsourcing services and accounting advice. During these years we have worked hand in hand with a large number of clients who are leaders in their respective sectors, which gives us a great deal of experience in the sector.
We are present in several countries, with headquarters in Madrid, Barcelona, Porto and Bordeaux, and we have clients all over the world, as well as collaborators in more than fifty countries. Moreover, Vasalto is a purely technological company. We believe in putting technology at the service of talent. That is why we have a series of proprietary computer systems that allow us to manage more than 35,000 payrolls every month and automate most of our clients&#8217; accounting procedures.
Thanks to Valanza, Vasalto&#8217;s legal office, we also have a team of lawyers specialised in the areas of commercial, civil, labour and administrative law, among others. We count on them to provide the best legal assistance possible, always working towards comprehensive service.
If you are interested in learning more about payroll outsourcing, at Vasalto we will be happy to assist you. Contact us to get to know us and see how we can help your company.

Property companies and corporate income tax

Aprende cómo el Impuesto sobre Sociedades afecta a las empresas consideradas patrimoniales. En Vasalto te asesoramos con tus impuestos.

Las sociedades patrimoniales y el Impuesto sobre Sociedades

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Although the income tax campaign is still in its last throes, at Vasalto we are already thinking about what is to come. Next July is the deadline to pay the Inheritance Tax. Therefore, we wanted to dedicate a series of articles in our blog to better explain this tax. Next we are going to detail the most basic and important aspects of the IS: its characteristics, who has to pay it, how it is calculated and which are the models for its presentation.
<h4>Characteristics of the Corporate Income Tax</h4>
Corporate income tax is the tax levied on the income of companies and other legal entities located in Spain. To better understand the nature of the tax, it is best to look at its characteristics. We will classify it as a personal, direct and periodic tax.
It is personal because it takes into account personal circumstances. The taxable event, which is what is taxed, is the income obtained by legal entities, mainly commercial companies. There are also other types of taxes that are not related to these personal circumstances. An example of a real tax is the Real Estate Tax (IBI).
It is a direct tax because it is levied on the wealth itself. In this same classification we can find taxes such as Personal Income Tax (IRPF), which is levied on the acquisition of wealth by an individual. Other taxes such as VAT (Value Added Tax) tax the use of this wealth.
Finally, it is periodic because it is a tax liability that is generated over time. As the taxable event is prolonged in time, this tax is settled after the end of this period. The tax period for this tax is the fiscal year. This means that this year is taxed on the income obtained in the year 2023. On the other side we find the instantaneous taxes. These place their taxable event in specific acts. The Inheritance and Gift Tax can be an example of an instantaneous tax. Inheriting or donating are concrete acts, they are not prolonged in time, that is why their liquidation is instantaneous.
<h4>The taxpayers in the Corporate Income Tax</h4>
A taxpayer is any person, whether an individual or a legal entity, who is obliged to file a tax return. In the specific case of Corporate Income Tax, taxpayers will always be legal entities. In Spain there are many types of legal entities, but those that are liable for this tax are the following:
<ul>
<li>Commercial companies: this is considered to be any legal entity that is created to initiate a commercial activity for profit. This classification includes Temporary Joint Ventures (UTE), as well as corporations and limited liability companies.</li>
<li>Civil Companies that have a mercantile nature</li>
<li>Investmentfunds, pension funds, cooperatives</li>
<li>Agricultural companies and economic interest groupings (EIGs).</li>
<li>Associations and foundations (NGOs, professional associations).</li>
</ul>
These companies are obliged to file the tax, even though no income has been obtained during the year. Nor does it exempt from filing in situations such as bankruptcy or liquidation of the company.
<h4>How the Corporate Income Tax is calculated</h4>
The first thing we have to know when calculating the Corporate Income Tax is the tax rate that corresponds to each company. There are six different percentages, which are going to be applied according to a series of circumstances:
<ul>
<li>25%. This is the general rate. If the company does not fit in any of the other assumptions, this rate is applied.</li>
</ul>
<ul>
<li>23%. This reduced rate is one of the novelties of this year for the Corporate Income Tax. It will be applied to entities with a turnover not exceeding one million euros in the previous tax period. The patrimonial entities are not eligible for this reduction.</li>
</ul>
<ul>
<li>20%. It is applied to those cooperatives that are tax protected.</li>
</ul>
<ul>
<li>15%. This reduction is established for newly created entities. They can benefit from this reduction in the first positive taxable base and the immediately following one. If the period following the first positive base is not positive, the reduction will not be effective.</li>
</ul>
<ul>
<li>10%. This tax is for legal entities that are not for profit, such as NGOs.</li>
</ul>
<ul>
<li>1%. In this last case are the investment companies of variable capital regulated by Law 35/2003.</li>
</ul>
Once the corresponding tax rate is known, it is time to calculate the tax. Now we have to know the accounting result, which is nothing more than the result of subtracting the expenses from the income of a company.
A series of reductions can be applied to this accounting result to obtain the taxable base. These reductions, such as the offsetting of tax losses, are specified in Chapter V of the Corporate Income Tax Law (LIS).
Once the relevant reductions have been made, the gross tax liability is calculated by applying the tax rate.
<h4>Corporate income tax filing forms</h4>
The most important forms relating to Corporate Income Tax are as follows:
<ul>
<li>Form 200: This is the form used by most companies. They are those whose fiscal year coincides with the calendar year. These entities must file this form between July 1 and July 25 of the year following the year in which the tax period ends.</li>
</ul>
<ul>
<li>Form 202: This is the form used for payments on account, which are amounts that are advanced before the payment of a debt. This form is to be filed in the first 20 calendar days of the months of April, October and December.</li>
</ul>
<ul>
<li>Finally, we have Form 220. This form is the one established for entities under the tax consolidation regime. This regime is regulated by the Corporate Income Tax Law, specifically in its chapter VI, which includes articles 55 to 75. The filing period for this form is, as a general rule, the first 25 calendar days of July of the year following the end of the tax period.</li>
</ul>
<h4>Your taxes made easier with Vasalto</h4>
At Vasalto, we have been helping companies with a comprehensive service for more than 30 years. We offer both payroll outsourcing services and accounting advice. During these years we have worked hand in hand with a large number of clients who are leaders in their respective sectors, which gives us a great deal of experience in the sector.
We are present in several countries, with headquarters in Madrid, Barcelona, Porto and Bordeaux, and we have clients all over the world, as well as collaborators in more than fifty countries. Moreover, Vasalto is a purely technological company. We believe in putting technology at the service of talent. That is why we have a series of proprietary computer systems that allow us to manage more than 35,000 payrolls every month and automate most of our clients&#8217; accounting procedures.
Thanks to Valanza, Vasalto&#8217;s legal firm, we also have a team of lawyers specialized in the areas of commercial, civil, labor and administrative law, among others. We count on them to provide the best legal assistance possible, always working towards comprehensive service.
If you are interested in learning more about payroll outsourcing, at Vasalto we will be happy to assist you. Contact us to get to know us and see how we can help your company.

Learn about Corporate Income Tax in depth

Descubre todo lo que necesitas saber sobre el Impuesto sobre Sociedades: características, obligados tributarios y su presentación en Vasalto.

Conoce a fondo el impuesto sobre sociedades

Conoce a fondo el Impuesto sobre Sociedades

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For this fiscal year 2023, the main changes in the Corporate Income Tax (IS) are focused on adopting measures for emerging companies, micro-enterprises and for those that undertake investments in energy saving. Below, we are going to see the main novelties for the liquidation of this fiscal year.
Regulatory novelties with incidence on the tax return forms
1. Freedom of amortization of installations using energy from renewable sources.
Firstly, the possibility of freely amortizing investments made in installations for self-consumption of electricity is introduced. This change can be applied in tax periods beginning or ending in 2023. This modification also includes investments in installations for thermal use for own consumption, provided that they use energy from renewable sources and replace installations that use energy from non-renewable fossil fuel sources.
The amount of the investment that may benefit from the free depreciation regime will be 500,000 euros. For the application of this case it is necessary that, during the 24 months following the date of commencement of the tax period, the total average workforce of the entity is maintained with respect to the average workforce of the previous twelve months. In addition, taxpayers must have the necessary documentation to prove this investment.
2. Accelerated depreciation of certain vehicles
For tax periods starting from 2023 onwards, an accelerated depreciation scenario is introduced for investments in certain new vehicles. These vehicles must be used for economic activities and must enter into operation in the tax periods beginning in 2023, 2024 and 2025. The amendment allows them to be depreciated based on the result of multiplying by 2 the maximum straight-line depreciation coefficient provided for in the officially approved depreciation tables.
With effect from June 30, 2023, this accelerated depreciation scenario is extended to investments in new electric vehicle recharging infrastructures, of normal or high power.
3. Reduced tax rate
Also from 2023, a new reduced tax rate of 23 percent is introduced. Entities whose net turnover for the immediately preceding tax period is less than 1 million euros are eligible for this reduction. In order to know how to calculate the net amount of the turnover we have to go to paragraphs 2 and 3 of article 101 of the LIS.
4. Deduction for investments in film productions
In order to encourage investment in culture, it has been decided to increase the limits of the deduction for investments in films and series, whether Spanish or foreign. The maximum amount of the deduction is increased to 20 million euros for films. In the case of series, the deduction is determined per episode, with a limit of 10 million euros for each episode produced.
5. Income not subject to withholding tax
Another of the most important novelties is that a series of withholding obligations are eliminated. From this fiscal year, there will be no obligation to withhold or pay on account with respect to income derived from the following events:
&#8211; The reimbursement or transfer of participations or shares issued by listed funds or by listed open-end investment companies regulated by article 79 of the Regulations for the development of Law 35/2003 or collective investment institutions incorporated abroad analogous to those mentioned above.
&#8211; The interest received by the securities companies as a consequence of credits or loans granted in relation to purchase or sale operations of securities referred to in article 126.b) of Law 6/2023, of March 17, of the Securities Markets and Investment Services.
&#8211; Interest received by investment services companies in respect of active loan or deposit transactions referred to in article 70.1 of Royal Decree 813/2023, of November 8, on the legal regime of investment services companies and other entities providing investment services.
&#8211; Interest received by central counterparties or by entities that are members of a central counterparty.
&#8211; The consideration for the guarantees constituted in application of the provisions of Article 97.2 of the Securities Markets and Investment Services Law of Articles 41 and 42 of Regulation (EU) number 648/2012 of the European Parliament and of the Council of 4 July 2012.
&#8211; The interest received by the managing entities of the payment systems recognized in accordance with Law 41/1999, of November 12, on payment and securities settlement systems, as well as by the entities that have the status of participants in these systems, from guarantees constituted in application of the provisions of letter d) of article 2 of said law, or from the accounts exclusively affected to the performance of the operations inherent to the corresponding payment system.
6. Emerging companies («Startup»)
A series of tax incentives will be applied for the taxpayers of Corporate Income Tax and Non-Resident Income Tax who obtain income through a permanent establishment located in Spanish territory and who have the status of an emerging company as provided therein:
&#8211; They will be taxed at the rate of 15% in the first tax period in which, having the status of emerging company, the taxable income is positive and in the following three periods, provided that they maintain such status.
&#8211; They will be able to request to the State Tax Administration, at the moment of the presentation of the self-assessment, the postponement of the payment of the tax debt corresponding to the first two tax periods in which the taxable base of the Tax is positive.
&#8211; They will not have the obligation to make the installment payments regulated in articles 40 of the LIS and 23.1 of the TRLIRNR that they must make on account of the liquidation corresponding to the tax period immediately following each one of the tax periods in which the deferral referred to in the previous point has been requested, as long as in them the condition of emerging company is maintained.
7. Temporary levies: energy and credit institutions/financial establishments.
Finally, we are going to talk about the temporary energy tax and the tax on credit institutions and financial credit establishments. Both will have this temporary character during the years 2023 and 2024.
The temporary energy tax must be paid by the persons or entities that have the consideration of main operator in the energy sectors, according to the Resolution of December 10, 2020 of the National Commission of Markets and Competition.
The temporary levy of credit institutions and financial credit institutions must be paid by institutions operating in Spanish territory and whose income from interest and commissions corresponding to the fiscal year 2019 is equal to or higher than 800 million euros.
Both levies are configured as a non-tax public property benefit, which are not considered as tax-deductible expenses for the purpose of determining the taxable base of the Corporate Income Tax.
Your taxes made easier with Vasalto
At Vasalto, we have been helping companies with a comprehensive service for more than 30 years. We offer both payroll outsourcing services and accounting advice. During these years we have worked hand in hand with a large number of clients who are leaders in their respective sectors, which gives us a great deal of experience in the sector.
We are present in several countries, with headquarters in Madrid, Barcelona, Porto and Bordeaux, and we have clients all over the world, as well as collaborators in more than fifty countries. Moreover, Vasalto is a purely technological company. We believe in putting technology at the service of talent. That is why we have a series of proprietary computer systems that allow us to manage more than 35,000 payrolls every month and automate most of our clients&#8217; accounting procedures.
Thanks to Valanza, Vasalto&#8217;s legal office, we also have a team of lawyers specialised in the areas of commercial, civil, labour and administrative law, among others. We count on them to provide the best legal assistance possible, always working towards comprehensive service.
If you are interested in learning more about payroll outsourcing, at Vasalto we will be happy to assist you. Contact us to get to know us and see how we can help your company.

Corporate Income Tax News 2023

Descubre las principales modificaciones del Impuesto sobre Sociedades para 2023, incluyendo beneficios para empresas emergentes

Impuesto sobre Sociedades: Novedades del ejercicio 2023

Novedades en el Impuesto sobre Sociedades 2023

One of the advantages of online payroll management is the electronic payroll. This is nothing more than a digital document in which all the information regarding the salary of each employee is shown. Its function is the same as the paper payroll, but reducing waiting times and the use of paper in the office.
Payroll is the internal communication tool par excellence. It is the most direct way for an employer to communicate with its employees. It is the most efficient way to remember milestones such as a salary increase, a promotion or a reward for goals achieved. By digitizing this process, we can streamline this process and make it easier for the employee. Digital payroll helps to make the most of this important communication tool. With a more modern payroll model, the employee can better understand the parts that make up his or her salary, as well as the withholdings and taxes that make up the difference between gross and net.
Despite the fact that there is no mandatory electronic payroll, many companies have switched to this model because of the advantages it has. Moreover, since 2016, this option is as legally valid as the paper one. This Supreme Court decision is a major step forward for the digitization of companies. Paper payrolls are destined to be replaced by digital. This format is more aggressive with the environment, forces employees to allocate a physical place to store them and slows down the processes of search and transmission of information. By choosing to deliver the payroll digitally, whoever wishes to do so will be able to reduce the amount of paper used in the company, being more respectful with our planet, as well as speeding up the procedures and a series of advantages that we are going to know below.
<h3>Benefits of digitizing payrolls</h3>
Accessibility to information. 
The Internet allows us to access any information no matter where we are. Thanks to the cloud we can access our documents from any device and anywhere. Saving payroll documents in an online database gives us access to them at any time. As long as the employee has a connection, he or she can check the status of his or her salary, any changes and the status of his or her payroll.
This information is not only more accessible to the employee. Companies also gain in speed when it comes to accessing their employees&#8217; paychecks. This can be of great help when reviewing whether errors have been made in the payment or reporting on the productivity of an employee.
Reduces the need for storage. 
As we have already indicated, digital payrolls are stored in the cloud. These servers that allow us to store data save us both physical and digital space. On the one hand, having the payroll in the cloud makes it unnecessary to store them on our own computer. Sometimes company computers are full of personal information. This can be a problem when it comes to installing necessary updates for the workflow and can slow down the devices, decreasing productivity. With cloud storage, we avoid cluttering local hard drives.
On the other hand, we also save physical space. Storing payrolls on paper can become more problematic than it seems at first glance. The physical one forces us to have a specific place in which to store things. In addition, as we will see below, we are more likely to lose paper than digital documents. The cloud prevents us from having a tower of papers in which searching for a specific piece of information is practically impossible. With this, in addition, we gain in cleanliness and organization within the work and personal environment.
It makes losses more difficult. 
We all have the experience of having lost an important piece of paper. The rush of everyday life leads us to forget things that we are going to need later. This is something we avoid with electronic payroll. As they are automatically stored in the same place, employees will be able to consult them whenever they want, without having to worry about the drawer in which the paper was stored some time ago. Generating payrolls in electronic format is the best way to gain in convenience.
It optimizes the work in the Human Resources Department. 
Manual preparation of payrolls consumes an unnecessary amount of time. Filling in each item by checking other documents is a mechanical and repetitive task, which reduces employee satisfaction and significantly increases the risk of making mistakes.
Constant repetition of processes can be time-consuming and sap concentration, which can result in errors. Being in a hurry to complete tasks or losing focus due to repetition are the main causes of these failures, which in turn translate into problems for the company.
That is why payroll automation is essential to have an efficient management of the company. Payroll automation is known as a set of processes related to payroll management that are performed by software. With these software programs, payroll management becomes an easier task. The time savings and reduced workload achieved by automation is the main advantage of this method, but not the only one.
Improved security of personal data. 
The security of personal data is one of the most discussed topics since the advent of the Internet in our lives. We all want to be protected against possible attacks. For this reason, the software that manages digital payrolls needs to be updated in terms of security. Paperwork can get lost. In addition, when it comes to disposing of documents containing such sensitive information, we have to take care to destroy them properly so that the information is not recoverable by a third party.
These problems do not exist with digital payrolls. With the latest cybersecurity systems, it is very difficult for a third party to gain access to our data. When we work with digital files protected by encryption and algorithms, we are giving an extra layer of security to our data.
<h3>Digitize your payroll with Vasalto</h3>
At Vasalto, we have been working in payroll outsourcing for more than 30 years. During these years we have worked hand in hand with a large number of clients who are leaders in their respective sectors, which gives us a great deal of experience in the sector.
We are present in several countries, with headquarters in Madrid, Barcelona, Porto and Bordeaux, and we have clients all over the world, as well as collaborators in more than fifty countries. In addition, Vasalto is a purely technological company, which is why we have a series of proprietary computer systems that allow us to manage more than 35,000 payrolls every month. In addition, we also have the best legal and accounting advice to offer our clients the best possible service.
If you are interested in learning more about payroll outsourcing, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

your payroll, 100% digitalized

Descubre las ventajas de la nómina electrónica: accesibilidad, seguridad de datos, reducción de costos y optimización de procesos en tu empresa.

Beneficios de la Nómina Electrónica

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A recent Alight report ranks Spain 15th in terms of payroll complexity. This complexity has reduced in recent years, as we were ranked 4th in 2021. However, the report still shows that the payroll process is a complex task to perform. Now let&#8217;s take a look at the most common payroll errors and how to fix them.
Incomplete or disorganised records
Many of the problems when processing payroll come from employee records. Having incomplete, out-of-date or incomplete employee records can lead to errors due to misclassification of employees, incorrect pay calculation or poor overtime updating.
To prevent these problems from becoming a problem in the future, a well-organised system is necessary to keep this data up to date. Constantly updating this database will help us to avoid making mistakes in payroll processes. In order to do this, it is necessary to have the cooperation of the employees. Helping to update the data or informing them if they detect a mistake is a way of preventing these errors.
Payroll miscalculation and missing key deadlines
Payroll calculations require a lot of data to be taken into account. As a result, manual calculations can lead to errors at some point. Repetitive and mechanical processes are boring and can lead to a loss of concentration. This loss of concentration often leads to errors in accounting for a piece of information, or failure to enter it where it should go, resulting in an incorrect payment, either overpaying or underpaying.
This error has an easy solution: automation. If we have software that does the mechanical processes for us, we eliminate this type of error. All you have to worry about is indicating where each piece of information has to be extracted from, and the programme will apply the procedures automatically. This also saves time, as the hours saved can be reinvested in other tasks.
Failure to declare all forms of taxable remuneration
Employers are responsible for declaring all forms of taxable remuneration of employees. This means that payslips must identify not only salary, but also other forms of remuneration such as bonuses or stock options that may accrue to the employee. Failure to do so can lead to legal sanctions and damage to employee morale. To avoid this being a problem, it is important to be aware of taxable profits and to ensure that forms of remuneration are correctly declared.
Not keeping up to date with legislation
Employment and financial legislation is constantly changing and being revised. This instability forces us to be aware of all changes that affect the payroll process. Failure to do so can lead to miscalculations or not being able to provide accurate information to employees.
In addition, payrolls contain personal data, which is also subject to strict legislation. To prevent this data from ending up in the hands of unwanted third parties, data protection policies are also frequently updated. Keeping up to date with these changes is the only way to avoid making mistakes.
Outsourcing payroll saves work and hassle
Payroll outsourcing is the most direct solution to all these problems. If we outsource these processes, we take a lot of work off the shoulders of HR departments. Leaving your employees&#8217; payrolls in expert hands is a way of making sure that we have everything in order, eliminating worries about filing deadlines, legal modifications and other problems that may arise.
At Vasalto, we have been working in payroll outsourcing for more than 30 years. This means that we have extensive experience in the sector, in addition to a series of our own computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice, to offer our clients the best possible service.
If you are interested in finding out more about payroll outsourcing, at Vasalto we will be delighted to help you. Contact us to get to know us and see how we can help your company.

Common payroll errors

Descubre cómo la externalización de nóminas soluciona errores comunes, optimiza recursos y garantiza el cumplimiento legal en tu empresa.

Externalización de Nóminas: Problemas más comunes

Errores comunes en la nómina

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the outsourcing of payroll is a way of reducing the workload in Human Resources departments. It consists of contracting an external company, which will be in charge of managing all the processes related to the payroll of our employees.
Outsourcing your company&#8217;s payroll to an external provider has a series of benefits that can make us consider this option. With outsourcing we manage to reduce payroll costs, as it will not be necessary to have a specialised payroll person on staff. We also work with the peace of mind of knowing that the payment of our employees is in expert hands. This means knowing that we will always be up to date with current legislation and the protection of our staff&#8217;s personal data.
Having seen some of the advantages of outsourcing payroll, it&#8217;s time to take action. Hiring this service requires a series of steps that we are going to detail in this article. These steps will help us to choose the best option for our business, in addition to being able to visualise how the company is adapting to the new situation.
<h4>Analyse your company&#8217;s situation</h4>
The first thing to consider is how payroll is being done in your company. You need to know which departments do which tasks in relation to the payment of employees. The best way to do this is to make a list of tasks. In this list we have to write down who is in charge of which tasks and how much time they spend on them. In this way, we will be able to select the tasks to be outsourced.
Our recommendation is that you look to outsource the most time-consuming processes first. Eliminating this workload will free up a lot of time for our employees, who will be able to focus on their most important tasks. This move will increase employee satisfaction and reduce payroll costs at the same time.
To make the return on investment more visible, it is best to set goals. Setting short-, medium- and long-term goals will help you measure the benefits of outsourcing realistically. It is also important to periodically review these objectives, especially those set for the long term. Depending on the services contracted, the results will be different, so it is necessary to consider whether it is worth investing in contracting more services from our provider.
<h4>Choosing the right payroll provider</h4>
Once we know which tasks we want to outsource, it is time to analyse the market. There is a wide variety of outsourcing companies out there, but not all of them are going to be a good fit for your needs. If we are talking about a small company, it doesn&#8217;t make much sense to go to a provider that specialises in large companies.
Ideally, you should take your time with this process. It is always said that haste is a bad advisor. In such an important decision, it is best to weigh several options. Although the first option may seem appropriate, it is advisable not to stick with it. The more we analyse the options of back office companies with which to contract these services, the more likely it is that we will find a better option for our business.
To this end, we have a series of tips on the most important issues to take into account:
Constant updating and ability to adapt to changes.
Ability to produce reports to facilitate decision making.
Ability to adapt to our IT systems.
Agility in transmitting information, changes and data between companies.
This last point is perhaps the most important of all. Later on, we will talk about the importance of communication between our IT systems. Well, if it is necessary to pay attention that machines understand each other, it is much more important that people do. Smooth and constant communication with our payroll provider will make everyone&#8217;s work easier. Being able to discuss any unforeseen events, problems or payroll mismatches quickly and conveniently will make it easier for us to solve the problem. On the other hand, if communication is not fluid, that small problem can snowball into a major crisis for our business.
<h4>Integrating IT systems</h4>
Once the decision has been made as to who to contract these services with, we move on to the integration process. In this process we will work hand in hand with our new payroll provider to make our IT systems compatible.
This process may not seem very relevant, but we will gradually see the results of good communication between the two systems. You need to make sure that the way both companies work is coordinated. In this way, the flow of work and information will be more efficient, obtaining better results. It is essential that the data we send is compatible with the software used by the contracted company. This ensures that we will not have problems later on.
<h4>Reporting</h4>
The payroll provider must deliver a series of reports on a regular basis. In these reports we will be able to see data on the expenditure of the personnel in the company, the evolution of the payroll over time or the complements in which more money is invested. In this way, we will have real and detailed information about the company&#8217;s expenses, which will allow us to make quick decisions in case we need them.
It is advisable to compare these reports with the objectives set at the beginning of the process. Once we receive information on how the outsourcing is going, we will be able to compare it with our ideas. This can be the perfect moment to analyse how we are progressing, how close or far we are from achieving these goals, adjust long-term objectives and set new objectives for a longer term.
<h4>Calculating ROI</h4>
Finally, we will need to go back to the analysis we did at the beginning of the process. With this information in hand, we will need to calculate the return on investment (ROI). We can see how the payroll process was solved before, which tasks we have outsourced and how this outsourcing has impacted us.
We also recommend people-focused ROI. Although numbers are fundamental to the performance of our business, it is important to keep in mind that we are working with people. At this point, we will have to look at several factors in addition to money. It is also important, for example, to see how the time that our staff has gained for their tasks has been spent. It will be necessary to take into account whether the satisfaction of our employees has improved in relation to the payroll, whether they have had any problems with the supplier or which aspects they feel can be improved.
Once we have the ROI information, both monetary and personal, it is time to draw a conclusion about outsourcing. Here it will be time to answer a series of questions: Are we happy with the current situation? Do our employees think that we have improved or deteriorated in this respect? What can we improve to make payroll processing even more efficient? What objectives have we met? With these answers we will draw a conclusion, either positive or negative, about this outsourcing.
<h4>Outsource payroll easily with Vasalto</h4>
At Vasalto, we have been working in payroll outsourcing for more than 30 years. This means that we have extensive experience in the sector, in addition to a series of our own computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice in order to offer our clients the best possible service.
At Vasalto, we believe that communication between people is fundamental. We make technology available to people, never the other way around. We work with technological automation solutions so that IT takes as much work off our hands as possible. This way, we have more time to dedicate to our customers.
If you are interested in finding out more about payroll outsourcing, at Vasalto we will be happy to help you. Contact us to get to know us and see how we can help your company.

Outsourcing payroll step by step

Descubre cómo el outsorcing de nóminas reduce costes, optimiza procesos y mejora la eficiencia. Contacta con Vasalto para saber más.

Outsorcing de Nóminas: pasos para implementarla

Externalizar la nómina paso a paso

According to a recent study, Spain is among the 15 countries with the most complex payroll processes. This is significantly better than in 2021, when we were ranked fourth. However, it is still an indicator that the payroll process is not straightforward.
In the management of a company&#8217;s payroll, there are a number of economic and fiscal processes to which a lot of attention needs to be paid. Submitting a payroll manually means going through each of the required data. Entering the incidences of each employee, calculating their IRPF and payroll or adding social security deductions are repetitive and mechanical, but at the same time complex tasks.
These processes, as mentioned above, can be of two types: economic and fiscal. Within the economic processes we can find the actual calculation of the payroll according to the hours worked or the extraordinary bonuses. In the fiscal processes we have matters such as personal income tax deductions or calculations of salary in kind.
Constant repetition of processes can be time-consuming and can undermine concentration, which can lead to errors. Rushing to complete tasks or losing focus due to repetition are the main causes of these failures, which in turn translate into problems for the company.
That is why payroll automation is essential for efficient business management. Payroll automation is a set of processes related to payroll management that are carried out by software. With such software, payroll management becomes an easier task. The time savings and reduced workload achieved by automation is the main, but not the only, advantage of this method.
Benefits of payroll automation
Implementing technology to perform the mechanical calculations and processes is a way to save time for the most essential tasks. It is also a way to save money by maximising time efficiency. These are the easiest benefits to see when we talk about implementing automation in our payroll management. However, they are not the only ones. Below, we will detail the main benefits of computerising your business payroll.
Work without errors and always on time. Humans make mistakes, and these tend to increase when we are performing mechanical tasks that cause us to lose concentration. Machines, on the other hand, are not distracted. By automating repetitive calculations and processes, we ensure that they will be correct, as well as getting them done in much less time.
It also means better time planning, which helps us to always deliver on time. Computer time estimates are more accurate than human time estimates. This can allow us to work in the knowledge that payrolls will always be on time. By eliminating delays caused by human error, we can deliver payroll to our employees on time and on budget.
Keep up to date with legislation. The legal system is constantly changing and being revised. This means that legislators are constantly updating regulations on matters such as the form of payment, the taxes that must be withheld from workers or the way in which information about their salary is sent to an employee.
Keeping up to date with all the legislative changes is an almost impossible task, even more so if we do not have an in-depth knowledge of the law. That is why having an automated payroll helps us to comply with the different laws. Automation software is always up to date with current legislation. Payroll automation is a way to comply with labour and tax regulations, while avoiding possible fines or penalties that may result from non-compliance.
Increase transparency and employee autonomy. Having specialised payroll software makes it easier to access and modify data. Thanks to these programmes, employees can consult any information they need without having to go through the Human Resources department. This increases transparency within the company, as data that was previously difficult to access is now available to our employees.
It also increases the employee&#8217;s autonomy when it comes to modifying this data. If an employee wants to change any information, such as their residence or the account into which they want their salary to be paid, they will be able to do so whenever they wish. Having access to this programme avoids having to ask someone else to modify it for them. Thus, the data will always be up to date, and at the same time we reduce the workload for Human Resources, which will not have to be aware of this type of updates.
Improve employee satisfaction. Digitising payroll can undoubtedly increase employee satisfaction. It is very common for delays in receiving payroll, payroll errors or lack of transparency to undermine the level of employee satisfaction.
Having an automated and digitised payroll means putting an end to these problems, reducing dissatisfaction with these issues and thus increasing employee productivity.
Outsourcing payroll is the best form of automation
As we say, automation is possible thanks to specific programmes. These softwares allow us to optimise many of the procedures that are necessary to present the payroll to our employees. But having an automation programme is not enough to manage a company&#8217;s payroll. It is also necessary to have staff who know the process well and who manage this programme well. There is no point in having the tool if we do not have the necessary knowledge to make it work properly.
That is why payroll outsourcing is often the most efficient option. Back Office companies offer their services to other companies to manage all these processes. As they are specialised in it, they have the best software on the market, as well as a staff with expertise in everything related to payroll. This allows them to manage a large number of payrolls per month, always complying with deadlines and legislation.
One of the most important factors when automating payroll is the communication between the supplier&#8217;s and client&#8217;s software. For these softwares to work correctly and to be able to see the positive results of automation, the data must be compatible. If two systems, no matter how good they are, do not understand each other, the outsourcing will fail. That is why it is important to have a software optimisation process.
As with software, communication between the supplier and the client must also be fluid and constant. For outsourcing to be successful over time, it is necessary for both parties to be in contact. Having the facility to communicate any problems or doubts about the payroll is just as important, if not more important, than compatibility between the systems.
At Vasalto, we have been working in payroll outsourcing for more than 30 years. During these years, we have worked hand in hand with a large number of clients who are leaders in their respective sectors, which gives us a great deal of experience in the sector.
We are present in several countries, with headquarters in Madrid, Barcelona, Porto and Bordeaux, and we have clients all over the world, as well as collaborators in more than fifty countries. Furthermore, Vasalto is a purely technological company, which is why we have a series of our own computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice, in order to offer our clients the best possible service.
If you are interested in finding out more about payroll outsourcing, at Vasalto we will be delighted to help you. Contact us to get to know us and see how we can help your company.

Payroll Automation and Outsourcing

Descubre los beneficios de la automatización de nóminas y cómo optimizar este proceso. Reduce errores, ahorra tiempo y mejora la eficiencia.

Automatización de Nóminas y sus beneficios para su empresa

Automatización y Externalización de Nómina

Payroll management is one of the most difficult and delicate processes in a company Spain is one of the countries where payroll management is the most difficult. However, many companies still prefer to manage their workers&#8217; salaries themselves. In this article, we will look at the advantages of outsourcing payroll.
<h4>Cost reduction</h4>
Managing payroll can be costly for many companies. The need to have staff specialised in these processes, in addition to contracting the technologies needed for payroll is a high cost that many companies cannot afford. With outsourcing, companies forget about these costs. Outsourcing to a back office company reduces costs, allowing the employer to invest in what is really important for the business.
<h4>Putting yourself in expert hands</h4>
Having an external company manage your company&#8217;s payroll means putting yourself in expert hands. These companies specialise in these administrative processes. As a result, they can guarantee that payrolls will reach employees in a timely manner. In addition, these companies will always be up to date with the different regulations related to payroll.
<h4>Employee information</h4>
Payroll outsourcing helps employees to be more aware of their salary status. One of the most complex pieces of information to convey in payroll is withholdings. While we all understand the difference between net and gross, it is more complex to know what taxes are withheld. Payroll outsourcing companies often offer modernised payroll templates, in which the withholdings are clearly explained to our employees.
<h4>Control of personal data</h4>
Another advantage of outsourcing is that the employee will have more control over his or her data. Having the facility to change our personal data when necessary, such as moving house, changing the account where we want to receive payments, is easier with outsourcing. Instead of having to go through the Human Resources department, the employee can make the changes himself, which simplifies this process and increases the productivity of this department. In addition, these companies have very strict data protection legislation, so we also ensure that personal data is handled correctly.
<h4>Using payroll as a communication tool</h4>
Payroll is the main form of communication between the employee and the employer. With a smart payroll, we can use this tool to our advantage. Remembering facts such as a pay rise, a promotion or a reward for goals achieved is easier with a modern payroll model, which allows us to emphasise these facts.
At Vasalto, we have been working in payroll outsourcing for more than 30 years. This means that we have extensive experience in the sector, in addition to a series of our own computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice, to offer our clients the best possible service.
If you are interested in finding out more about payroll outsourcing, at Vasalto we will be delighted to help you. Contact us to get to know us and see how we can help your company.

5 Advantages of payroll outsourcing

Descubre las ventajas de la externalización de nómina: reducción de costes, gestión experta y mayor control de los datos personales.

Externalización de Nómina y sus ventajas

5 Ventajas de la externalización de nómina

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Payroll outsourcing is a way to reduce the workload in Human Resources departments. It consists of hiring an external company, which will be in charge of managing all the processes related to the payroll of our employees.
In many cases, companies decide to handle payroll internally. Being a mechanical process in which, at first glance, there should not be much of a problem, employers decide to manage it themselves. However, taking payroll in-house also involves a number of risks that are easily avoidable with outsourcing.
<h4>Risks of having payroll in-house</h4>
Managing payroll can be costly for many companies. First of all, it is necessary to hire personnel specialized in these processes. It means having one or more people on the payroll who are up to date with payroll regulations to avoid incurring in infractions or submitting payrolls that are out of date. In addition, these personnel will need a number of technologies to help them automate these processes. In many occasions, the cost of having these people and hiring this technology does not correspond to the benefits it brings to our company, especially in smaller companies.
In addition, we can see that there are efficiency issues. Not having an optimized system for submitting them can mean that these departments spend more time than necessary to do so, taking time away from the issues that are important to our company.
<h4>The solution: outsourcing payrolls</h4>
To avoid these risks, there are companies known as Back Office companies. These companies, such as Vasalto, offer their services to outsource the payroll process. They have extensive experience in this sector, as well as a series of computer systems that streamline this process. Thus, they can take on a large payroll load from different companies, saving them a great deal of time that they can invest in other matters of greater importance to them.
Having an external company manage your company&#8217;s payroll means putting yourself in expert hands. These companies specialize in these administrative processes. For that reason, they can offer guarantees that the payrolls will reach the employees in due time and form. In addition, these companies will always be up to date with the different regulations related to payroll. Issues such as data protection may be overlooked by someone who is not familiar with the payroll process, but not by someone who is an expert in the field.
At Vasalto, we have been working with payroll outsourcing for more than 30 years. This gives us extensive experience in the sector, in addition to a series of proprietary computer systems that allow us to manage more than 40,000 payrolls every month. In addition, we also have the best legal and accounting advice, to offer our clients the best possible service.
If you find yourself in a situation similar to the one we have seen in this article, at Vasalto we will be delighted to help you. Contact us to learn more about outsourcing and to see how we can help your company.

What does payroll outsourcing involve?

Descubre cómo la externalización de nóminas reduce costes, evita riesgos y mejora la eficiencia en la gestión de nóminas de tu empresa.

Externalización de Nómina: por qué puede ayudar a tu empresa

¿En qué consiste la externalización de nóminas?

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This is the Vasalto news page. Here we will keep you up to date with all the news about payroll management, accounting and our updates.

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Esta es la página de noticias de Vasalto. Aquí te actualizaremos de todas las novedades sobre la gestión de nóminas, contabilidad y de nuestras actualizaciones.