Bové Montero

Labour Updates

Law 4/2026: Key aspects of the employment law reform on disability and caregiving

Law 4/2026: Key aspects of the employment law reform on disability and caregiving Companies will need to review their procedures for managing caregiving arrangements, recruitment and reasonable accommodations as the reform comes into force. The Spanish Official State Gazette published Law 4/2026 of 1 October, which reinforces the rights of people with disabilities and introduces […]

Retirement in 2027: Key points for planning ahead and anticipating labour costs

Retirement in 2027: Key points for planning ahead and anticipating labour costs Next year marks the end of the phased increase in the statutory retirement age that began in 2013. At the same time, some of the rules for calculating pensions will change, and social security contributions that fund the system will rise. Understanding these […]

New information requirements regarding working conditions

New information requirements regarding working conditions Key points of Royal Decree 723 2026 for companies On 15 September 2026, Royal Decree 723/2026 of 9 September was published in the Spanish Official State Gazette. It expands employers’ information obligations concerning the essential terms of employment contracts and the main conditions under which services are provided. This […]

Pay transparency: New Draft Regulation

Pay transparency: New Draft Regulation Spain is making progress in transposing the European Directive on pay transparency On 3 August 2026, the Draft Royal Decree amending Royal Decree 902/2020 of 13 October on equal pay for women and men was published, with the aim of advancing the transposition of Directive (EU) 2023/970 on pay transparency. […]

Labour Compliance: Key dates your company should not miss

Labour Compliance: Key dates your company should not mis Labour compliance has become a strategic issue for businesses. The increasing number of obligations not only requires up-to-date documentation, but also periodic reviews, evidence of compliance, and adequate traceability in the event of an inspection by the Labour Inspectorate, an individual complaint, or a collective dispute. […]

2026 Labour Compliance: new obligations and challenges for companies

2026 Labour Compliance: new obligations and challenges for companies In 2026, the Spanish labour sector faces a profound phase of regulatory and case law transformation, with a direct impact on work organisation, people management and compliance systems. In this context, labour compliance is no longer an accessory element but has become a critical business obligation […]

New Mobility Plans and Compliance: Adapting to Legal Requirements

New Mobility Plans and Compliance: Adapting to Legal Requirements A significative new legislative development has recently been introduced for the business community: the obligation to implement Workplace Sustainable Mobility Plans. This new requirement, introduced by Law 9/2025 of 3 December on Sustainable Mobility, represents an organisational challenge with a direct impact on companies’ internal management, […]

Pay transparency: impact on compensation

New Pay Transparency Law: A Structural Change in Compensation Management The future implementation of EU Directive 2023/970 on pay transparency in Spain will mark a turning point in how companies manage, communicate, and justify salaries. This is not merely a new formal obligation, but a profound shift in compensation culture, aimed at ensuring pay equity […]

Extension of birth and childcare leave

On 30 July 2025, Royal Decree-Law 9/2025 of 29 July was published in the Official State Gazette, extending the leave for the birth and care of children. This royal decree-law completes the transposition of Directive (EU) 2019/1158 concerning the work-life balance of parents and carers.   Amendment of the revised text of the Workers’ Statute […]

Top employment updates in 2025 with an impact on companies

Labour management in companies involves taking into account a series of legal obligations that must be rigorously complied with in order to improve the working environment, guarantee the sustainability of the company and avoid possible sanctions. As we approach the end of the year, Bové Montero’s Labour Team summarises the main obligations approved in recent […]

The new additional solidarity contribution

In accordance with Royal Decree-Law 2/2023, of 16 March, on 1 January 2025 the additional solidarity contribution will come into force, whereby companies and employees will have to contribute to the Social Security for salaries exceeding the maximum contribution base annually established by the General State Budget Law. Social Security contributions, both by the employer […]

LGTBI equality and non-discrimination policies in companies

As we had already published in May of this year, as of March 2024, many companies are obliged to have an LGBTI Plan. At that time, as we indicated in the article, the applicable regulations were not fully developed.   On 8 October, the Council of Ministers approved, as proposed by the Ministry of Labour […]

LGTBI plans and protocols in companies

Under the Trans Law, as of March 2024 many companies are obliged to have an LGTBI Plan. Although the regulations are not yet fully developed, it is clear that inclusion and diversity are fundamental aspects of business sustainability. Therefore, ensuring that no one is left behind in promoting diversity will be key to building an […]

Informative declaration on assets and rights located abroad

We hereby inform you about Form 720, which sets out the statement of the three reporting obligations contained in articles 42 bis, 42 ter and 54 bis of Royal Decree (RD) 1065/2007, of July 27 on “assets and rights held abroad“. The declaration corresponding to fiscal year 2023 must be filed between January 1 and […]

Updates on income tax exemptions for per diem and travel expenses in Spain

We hereby inform you that Order HFP/792/2023 (link) was published yesterday, revising the amount of the per diem and travel expenses, increasing the part exempt from income tax from 0.19 EUR/km to 0.26 EUR/km. Please note that the tax exemption of these amounts is always subject to proof of travel. The Order entered into force on […]

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