A municipal tax paid to town or city councils and applied to businesses and economic, professional or artistic activities. Businesses with a turnover of less than 1 million euros do not have to pay this tax.
A tax applied to consumption. This means that the price of every product bought and sold and of every service provided includes a percentage corresponding to IVA. That percentage may be 4%, 7% or 16%. Employers and self-employed workers have to settle the IVA they owe the tax authority every three months, using forms that the tax authority provides for that purpose.
A tax on the earnings of a person or a familyÉs un i. A sum is deducted (from 15% to 45%, depending on the professional rank of the person being taxed, their gross wage, etc.) from all such earnings, which are referred to as the base imposanible or taxable base. The remaining amount is referred to as the base liquidable or net tax base. People employed by others can check their Nòmina / Wage slip to see how much IRPF is deducted from their salary. Everyone has to submit an annual tax return to the tax authority, as a result of which the amount of IRPF they owe or are owed will be settled. Self-employed workers and companies have to settle their IRPF every three months.
Any form of motivational reward provided in addition to a person's salary. Incentives may be monetary or non-monetary Són q(promotion, training or recognition, for example).
The percentage by which retail prices vary over the course of a year. That percentage is calculated by analysing a selection of products, which are determined on the basis of a continuous survey of household budgets. The aim is to thus perform a monthly study of the evolution of the prices of consumer goods and services in a country. The IPC is published in Spain's Official State Gazette and can also be checked by calling the National Statistics Institute.
A report issued by the Tresoreria General de la Seguretat Social / General Treasury of the Social Security, containing information on the dates on which a person starts and finishes working in a job, the name of the corresponding company and the number of days for which they have made Social Security contributions.
The money financial institutions earn in relation to the capital that they lendÉs el g. An interest rate is a percentage paid, over a certain period of time, for the use of money borrowed from such institutions. Interest may be fixede (always paid at the same rate) or variable (variations in the rate depend on the cost of money and the foreign exchange market).
Interest that a person who owes a financial institution money has to pay if they do not make a repayment on time. By way of a penalty, the rate of such interest is much higher than standard interest.
The task of establishing contact between people looking for a job and companies that need workersConsisteix aen p. The Catalan Occupation Service is the administrative body responsible for labour mediation in Catalonia.