Starting January 2016, Tax and Social Security legal changes have been published affecting Global Payroll Spain:
1) New Social Security upper ceiling, maximum and minimum bases amounts and contribution rates for training contracts.
2) Statutory rates for 2016 like SMI have been modified.
3) Changes apply to the taxes calculation (IRPF and IRNR)
4) New Layout of Model 111 to be used for 2016 tax reporting