Browse through brief employment and labor law updates from around the globe. Contact a Littler attorney for more information or view our global locations.

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Recognition of Female Social Service for Partial Retirement

New Legislation Enacted

Author: Sonia Cortés, Partner – Abdón Pedrajas | Littler

Article 215 of Social Security Law has been amended to recognize the period of mandatory female social service as having the same effects as those already recognized for mandatory male military service and the substitute social benefit for access to partial retirement. Therefore, as from November 26, 2022, the time of female social service will be computed, with a limit of one year, for the purpose of accrediting the contribution period required for access to partial retirement.

Legal Framework for Digital Nomads

New Legislation Enacted

Author: Sonia Cortés, Partner – Abdón Pedrajas | Littler

Law 28/2022 of December 21, 2022, allows international foreign teleworkers to carry out in Spain a work or professional activity at a distance for companies located outside the national territory, through the exclusive use of computer, telematic and telecommunication means and systems. This option is aimed at qualified professionals who can prove that they are graduates or postgraduates from universities, business schools or professional training of recognized prestige, or can prove a minimum of three years’ professional experience in their current functions. In addition, they must meet a series of requirements, such as the existence of a real and continuous activity for at least one year of the company or group of companies with which the worker has an employment or professional relationship, that the employment or professional relationship can be performed remotely, etc.

The mentioned law also provides novelties for undergraduate and graduate students and those who carry out professional internships in Spain.

Special Tax Regime for Inpatriates

New Legislation Enacted

Author: Sonia Cortés, Partner – Abdón Pedrajas | Littler

Law 28/2022 of December 21, 2022, has extended the scope of application of the regime for inpatriates, which allows individuals who acquire their tax residence in Spain to be taxed during the year of the change of residence and the following five tax periods for the non-resident income tax (fixed rate of 24% up to 600,000 euros). Thus, employees who have a visa for international teleworking and the administrators of an emerging company, among others, are allowed to be subject to this regime.

In order to benefit from this regime, the posted worker cannot have been resident in Spain during the five previous tax periods (previously ten years).

Maternity Leave in Single-Parent Families

Precedential Decision by Judiciary or Regulatory Agency

Author: Sonia Cortés, Partner – Abdón Pedrajas | Littler

The Superior Court of Justice of Catalonia has confirmed that a single-parent mother can enjoy the extension of maternity leave up to 32 weeks, equating it to that which would be given to the two members of the family in case of a two-parent family. The finality of this ruling will depend on the decision of the Supreme Court.