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GENDER RIGHTS

OFFICIAL: Women in Spain first in Europe to get ‘menstrual leave’

Spanish lawmakers on Thursday gave final approval to a law granting paid medical leave to women suffering severe period pain, becoming the first European country to advance such legislation.

Published: 16 February 2023 15:58 CET
OFFICIAL: Women in Spain first in Europe to get 'menstrual leave'
About a third of women who menstruate suffer from severe pain, according to the Spanish Gynaecology and Obstetrics Society. Photo: Annika Gordon/Unsplash

The law, which passed by 185 votes in favour to 154 against, is aimed at breaking a taboo on the subject, the government has said.

Menstrual leave is currently offered only in a small number of countries across the globe, among them Japan, Indonesia and Zambia.

“It is a historic day for feminist progress,” Equality Minister Irene Montero tweeted ahead of the vote.

The legislation entitles workers experiencing period pain to as much time off as they need, with the state social security system — not employers – picking up the tab for the sick leave.

As with paid leave for other health reasons, a doctor must approve the temporary medical incapacity.

The length of sick leave that doctors will be able to grant to women suffering from painful periods has not been specified in the law.

About a third of women who menstruate suffer from severe pain, according to the Spanish Gynaecology and Obstetrics Society.

The measure has created divisions among both politicians and unions, with the UGT, one of Spain’s largest trade unions, warning it could stigmatise women in the workplace and favour the recruitment of men.

The main opposition conservative Popular Party (PP) also warned the law risks “stigmatising” women and could have “negative consequences in the labour market” for them.

“Menstrual leave” is one of the key measures in the broader legislation, which also provides for increased access to abortion in public hospitals.

Less than 15 percent of abortions performed in the country take place in such institutions, mainly because of conscientious objections by doctors.

The new law also allows minors to have abortions without parental permission at 16 and 17 years of age, reversing a requirement introduced by a previous conservative government in 2015.

Spain, a European leader in women’s rights, decriminalised abortion in 1985, and in 2010, it passed a law that allows women to opt freely for abortion during the first 14 weeks of pregnancy in most cases.

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TAXES

Self-employed in Spain: What are the tax rules if you do two or more jobs?

When you sign up to be self-employed or autónomo in Spain you have to state what sector or industry you’ll be working in, depending on your career or business. But what happens when you cross over industries and want to work in more than one?

Published: 30 May 2023 12:31 CEST
Updated: 30 May 2023 13:43 CEST
Self-employed in Spain: What are the tax rules if you do two or more jobs?

It is increasingly common to carry out several self-employed activities at the same time to be able to make ends meet and adapt to the demands of the market. It could supplement your income and open up new opportunities.

When you sign up to be an autónomo (self-employed) you will need to be registered for IAE (Tax on Economic Activities) also called registration epígrafe. Essentially it’s a numerical code that identifies the activity you carry out.

READ ALSO – Do I have to register and pay tax if I earn below minimum wage?

Take for example an autónomo who works in marketing. They will have registered for one IAE, but if they want to supplement their marketing income and work as a tour guide or a language teacher at the same (also in a self-employed capacity), they will have to register for another IAE.

Your epígrafe or IAE will determine several factors:

  • If your activity is business or professional – If you are going to carry out a professional activity, you must apply withholding tax to your invoices within Spain. The general rate is 15 percent, but if you are a newly self-employed person, the rate is reduced to seven percent during the first year of registration and the following two.
  • The Value Added Tax (VAT) regime: The type of VAT you pay, whether it’s general, simplified or equivalent surcharge (mandatory for retailers).
  • Personal Income Tax (IRPF) – This can be an objective estimation or a direct estimation. 

If you want to sign up for more than one, you must inform both the Treasury and Social Security, since it can affect the way you pay your taxes as seen above.

To do this, you must make a declaration of census modification and fill out forms (modelos) 036 or 037. This means you will avoid having to present form 840 on the Tax on Economic Activities.

The good news though is that you can sign up for two different activities at the same time without having to pay two lots of social security fees.

READ ALSO: How self-employed workers in Spain should invoice clients abroad 

It’s important to remember that when it comes to accounting, you have to manage income and expenses separately for each of the two or more activities.  

When you present your income statements each trimester, you will have to fill in your income and expenses for each different activity. If the two activities belong to different sectors, you must also apply the VAT deduction regime separately for each sector.

It’s useful to keep in mind that as of January 2023, self-employed people have had to pay social security based on their net income, rather than a flat fee.  

READ ALSO: Will you pay more under Spain’s new social security rates for self-employed?

What to do about IVA or VAT?

The most important thing to remember is that method used to settle personal income tax and VAT must be the same for both activities. The simplified VAT regime is exclusively for taxpayers who declare personal income tax by modules.

Sometimes it may happen that you will have to charge VAT for one activity and not for the other. For example, selling bread in a bakery (with VAT) and giving cooking classes (without VAT). 

Taking this example, the VAT incurred in the acquisition of goods and services that are related to the cooking classes cannot be deducted.

However, the VAT paid on the acquisition of goods and services related to the activity in the bakery is fully deductible. 

The VAT paid for expenses common to both activities is partially deductible by applying the percentage related to the general pro rata.

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