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Deferral and instalments of tax debts for 2013

From 1 January 2023, with the publication of Law 16/2022, of 5 September, the maximum periods for deferral and instalments of tax debts with the Tax Authorities will be regulated, thus replacing those established in 2017.

What is a ‘Mutua’?

Mutuas (workplace mutual insurance companies) are non-profit associations of a business nature that co-operates with the Social Security in the management of different types of coverage, such as sick leave or temporary incapacity of employees.

What is the contribution base?

The contribution base is the salary of reference that is used to calculate future benefits such as maternity/paternity, off-sick or pension, as well as the amount to contribute. It can be choose within certain limits.