STEP 2 REGULATION AND INSURANCE

• FORAL REGULATION 6/2005of 28 February, General Tributaria de Álava.
• FORAL REGULATION 37/2013of 13 December Corporate income tax.

• FORAL REGULATION 11/2005of 16 May 2000, of the Inheritance and Gift Tax.
• PROVINCIAL LAW 11/2003of 31 March 2000, of the Transfer Tax and Stamp Duty (Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados).
• FORAL REGULATION 13/2021, of 21 April, establishing the obligation to use technological tools. TICKET BAI- BOTHA
• FORAL REGULATORY DECREE  18/2013of 28 May, which approves the regulation regulating invoicing obligations.
• FORAL REGULATORY DECREE 12/1993of 19 January Value added tax.
• FORAL REGULATORY DECREE  2/2021By the Council of the Foral Government of 29th September. Approval of the revised text of the Norma Foral del Real Estate Tax.
• FORAL REGULATORY DECREE 3/2021By the Council of the Foral Government of 29th September. Approval of the revised text of the Norma Foral del Tax on Economic Activities.
• FORAL REGULATORY DECREE 6/2021, of the Council of the Foral Government of 29 September. Approval of the revised text of the Norma Foral del Tax on Motor Vehicles.
• ROYAL DECREE 439/2007, of 30 March, Personal Income Tax - Law 35/2006, of 28 November.
• LOPD/RGPD: law and regulations of Data Protection.

- Royal Decree 99/2023, 14 February, which fixes the minimum inter-professional wage by 2023 (SMI increase).

- Royal Decree-Law 13/2022, of 26 July, establishing a new contribution system for the self-employed.

- Organic Law 10/2022, the companies are obliged to provide training against sexual violence for their staff.

- Royal Legislative Decree 2/2015, of 23 October 2015-. Workers' Statute

- General Conventions.

INSURANCE

• Civil Liability Insurance
• Commercial insurance or multi-risk insurance.
• Accident insurance