Spain: An attractive country for investment
Setting up a business in Spain
Investment aid and incentives in Spain
Labor and social security regulations
Intellectual property law
Legal framework and tax implications of e-commerce in Spain
Company and Commercial Law
The Spanish financial system
Accounting and audit issues
- State incentives for training and employment
- State incentives for specific industries
- Incentives for investments in certain regions
- Aid for innovative SMEs
- Preferred financing of the Official Credit Institute (Instituto de Crédito Oficial or ICO)
- Internationalization incentives
- EU aid and incentives
2State incentives for training and employment
2.2. Employment incentives
The Spanish Central Government’s employment policy is made up of active employment policies and unemployment protection policies. Active employment policies comprise the set of decisions, measures, services and programs aimed at contributing to enhancing employability and reducing unemployment, fully implementing the right to decent, stable and high-quality jobs, generating decent jobs and achieving the objective of full employment. This is articulated in article 2 of Employment Law 3/2023, of February 28, 2023.
In particular, articles 31 et seq. of Law 3/2023 clarify that active employment policies are the set of services and programs relating to induction, intermediation, employment, in-work training and advice relating to self-employment and entrepreneurship aimed at boosting job creation and improving access to a decent job, which will be designed and carried out by the Spanish Employment Agency (which will replace the current State Public Employment Service) and the employment services of the autonomous communities within the scope of their respective powers.
The Central Government’s current active employment policies have been adopted by the Council of Ministers, through the approval of Royal Decree 818/2021, of September 28, 2021, on common employment activation programs for the Spanish National Employment system and of Royal Decree 1069/2021, of December 4, 2021, approving the 2021-2024 Spanish Active Employment Support Strategy.
Against this backdrop, the Spanish Central Government offers an extensive catalog of aid to boost employment, consisting mainly of reductions in social security contributions, aimed at promoting new stable or indefinite jobs (especially, with respect to priority target groups for employment policies, there are currently specific types of aid, such as, for unemployed persons included in groups such as women in general, young people aged 16-30, the long-term unemployed, unemployed persons over the age of 45 and persons with disabilities). The recently approved Law 3/2023 has notably expanded the number of persons included among priority target groups for the employment policy3, so it is likely that in the short term the Central Government will adopt specific programs aimed at boosting employment for these groups.
Furthermore, on an exceptional basis, certain reductions in social security contributions are instrumented for temporary contracts executed with workers with disabilities or with socially-excluded individuals, (provided that in both cases they are unemployed and registered as job seekers at the Employment Office), as well as with persons who provide evidence of having been a victim of gender-based violence.
Where the indefinite-term or temporary contract is part-time, the incentive will be the result of applying to the incentives stipulated for each case, a percentage equal to the percentage of the working day stipulated in the contract, increased by 30% (the result of which may in no case exceed 100% of the total amount, except in connection with incentives for hiring persons with disabilities through special employment centers).
The catalog of aid for the formalization of contracts, the basic parameters of which were just described above, is very extensive, as it varies according to the types of existing contracts and the specific features of each of them. These incentives are set forth, in general, in Royal Decree-Law 1/2023, of January 10, 2023, on urgent measures for employment contracts and enhancement to the social protection system for artistes4 and, to a lesser extent, in Law 43/2006, on improved growth and employment, as regards specific incentives for hiring disabled persons5.
More information on the aid and reductions envisaged for each type of contract may be found at the website of the State Public Employment Service.
The following is a summary of the most relevant features of the main reductions, currently applicable, for the hiring of workers. Bear in mind, however, that the Central Government will perform a periodic assessment of the impact of measures to boost employment and may establish new incentives or eliminate pre-existing incentives that have been shown to be inoperative (additional provision 10 of RD-Law 1/2023):
2.2.1 Incentives for hiring under indefinite-term contracts
- Disabled persons (art. 2.2 Law 43/2006).
Employers who hire disabled persons (under an indefinite-term contract or in cases where a temporary job creation contract is converted into an indefinite-term contract or where training contracts signed with disabled persons are converted into indefinite-term contracts) will be entitled to a monthly reduction in the employer portion of social security contributions or, where appropriate, of its daily equivalent per worker hired, of €375/month (€4,500/year) for the entire term of the contract.
The reduction will be €425/month (€5,100/year) if the disabled worker is included in any of the following groups: (i) people with cerebral palsy, people with mental illness or people with intellectual disabilities, with a recognized degree of disability equal to or greater than 33%; and (ii) people with a physical or sensory disability, with a recognized degree of disability equal to or greater than 65%.
If at the time of hiring the disabled worker is aged 45 or older or is a woman, the applicable social security reduction will be increased, respectively, by €100/month (€1,200/year) or by €70.83/month (€850/year), and these increases will not be compatible with each other.
- People with borderline intellectual impairment (art. 14 RD-Law 1/2023).
The hiring under indefinite-term contracts of people with borderline intellectual impairment will give entitlement to a reduction in social security contributions of €128/month for 4 years.
Persons with a borderline intellectual impairment are deemed to be those defined in article 2 of Royal Decree 368/2021, of May 25, 2021, on affirmative action measures to promote access to employment for persons with a borderline intellectual impairment (that is, persons who officially evidence, according to the current criteria for assessing disability status, an intellectual impairment of at least 20% but below 33%).
- Workers reinstated after having stopped working at the company due to a total or absolute permanent disability (art. 15 RD-Law 1/2023).
Hiring under indefinite-term contracts that entails reinstating workers who have stopped working at the company due to a total or absolute permanent disability will give entitlement to a reduction in social security contributions of €138/month for a period of 2 years, provided that the reinstatement does not arise from the worker’s right to be reinstated in the job.
This reduction will also apply in cases of persons over the age of 55 with a permanent disability who are reinstated at their company in another category, as well as persons above that age who recovery their ability and can be hired by another company.
- Women who are victims of gender violence, sexual violence and human trafficking (art. 16 RD-Law 1/2023).
The hiring of women under indefinite-term contracts who have evidenced their status as victims of gender violence, sexual violence or human trafficking, sexual exploitation or labor exploitation and women in prostitution settings will give entitlement to a reduction in social security contributions of €128/month for 4 years.
- People in situations of social exclusion (art. 20 RD-Law 1/2023).
The hiring under indefinite-term contracts of workers in a situation of social exclusion will give entitlement to a reduction in social security contributions of €128/month for 4 years.
In cases where the worker hired has completed an employment contract with a social integration company in the preceding 12 months, has not subsequently worked as an employee for a period exceeding 30 days for another employer after having left the social integration company and is hired for an indefinite-term by an employer that is not a social integration company or special employment center, the reduction will be €147/month for a maximum period of 12 months. After this period of 12 months ends, the reduction in the preceding paragraph will apply until a maximum period of 4 years is completed.
- People who have been long-term unemployed (art. 21 RD-Law 1/2023).
The hiring under indefinite-term contracts of unemployed persons who have been registered at the employment office for at least 12 months in the 18 months preceding the hiring will give entitlement to a reduction in social security contributions of €110 for 3 years.
Where these contracts are arranged with women or persons aged 45 or older, the indicated reduction will be €128/month for 3 years.
- Victims of terrorism (art. 22 RD-Law 1/2023).
The hiring under indefinite-term contracts of persons who have evidenced their status as terrorism victims will give entitlement to a reduction in social security contributions of €128/month for 4 years.
2.2.2 Reductions for hiring under temporary contracts
In accordance with article 2.2.4 of Law 43/2006, employers who hire disabled persons under a temporary job creation contract will be entitled to a reduction in the employer portion of social security contributions of €341.66/month (€4,100/year) if the disabled worker is included in one of the following groups: (i) people with cerebral palsy, people with mental illness or people with intellectual disabilities, with a recognized degree of disability equal to or greater than 33%; or (ii) people with a physical or sensory disability, with a recognized degree of disability equal to or greater than 65%.
If at the time of hiring the worker is aged 45 or older or is a woman, the social security reduction applicable according to the above paragraphs will be increased, in both cases, by €50/month (€600/year), and these increases will be compatible with each other.
2.2.3 Reductions related to work-life balance measures
- Hiring of unemployed persons to replace employed persons (art. 17 RD-Law 1/2023).
The following will give entitlement to a reduction in social security contributions of €366/month during the period in which the replacement contract and the respective benefit or, as the case may be, the temporary incapacity situation overlaps:
- Fixed-term contracts that are signed with unemployed young persons, under the age of 30, to replace workers who are receiving financial benefits (i) due to risk during pregnancy or risk during natural breastfeeding; or (ii) due to the birth of and care for a minor or the shared exercise of care for the breastfeeding minor.
- Fixed-term contracts that are signed with unemployed persons to replace self-employed persons, working partners and members of cooperatives that are receiving financial benefits (i) due to risk during pregnancy or risk during natural breastfeeding; or (ii) due to the birth of and care for the minor or the shared exercise of care for the breastfeeding minor.
- Fixed-term contracts that are signed with unemployed persons with a disability to replace disabled workers whose employment contract has been suspended due to temporary incapacity.
- Workers replaced for work-life balance reasons (art. 18 RD-Law 1/2023).
In the case of employees replaced while receiving financial benefits for the birth of and care for a minor, the shared exercise of care for the breastfeeding minor, risk during pregnancy or risk during natural breastfeeding, under the replacement contracts referred to in the preceding point, a reduction in social security contributions of €366/month will apply.
In addition, in the case of working partners or members of cooperatives, replaced during rest periods due to the birth of and care for the minor, the shared exercise of care for the breastfeeding minor, risk during pregnancy or risk during natural breastfeeding, under replacement contracts qualifying for reductions, signed with unemployed persons as referred to in the preceding point, employers can apply a reduction of €366/month in the employer portion of social security contributions relating to all items for partners included in a social security regime specific to employees.
The duration of these reductions will coincide with the period in which the replacement contract and the respective benefit overlap.
- Change of job position due to risk during pregnancy or risk during natural breastfeeding, as well as in cases of occupational disease (art. 19 RD-Law 1/2023).
In cases where, due to risk during pregnancy or risk during natural breastfeeding, the worker is assigned to a job position or function different from and compatible with her state, a reduction of €138/month will apply to the contributions that fall due while the worker performs the new job position or function.
This reduction will also apply where, due to an occupational disease, there is a change in job position within the same company or the worker performs, at a different company, a job position that is compatible with the worker’s state.
2.2.4 Reductions for training contracts and their conversion into indefinite-term contracts and the hiring of research personnel in training
- Work-linked training contract (art. 23 RD-Law 1/2023).
The work-linked training contract will give entitlement, during its term, including any extensions, to a reduction of €91/month, as well as a reduction of €28/month in the social security contributions of the worker and for joint collection items. However, these reductions will not apply in work-linked training contracts where they are signed as part of public hybrid employment-training programs.
- Conversion of training and hand-over contracts into indefinite-term contracts (art. 24 RD-Law 1/2023).
The conversion of training contracts into indefinite-term contracts at the end of their initial or extended term, regardless of the date of their execution, will give entitlement to a reduction in contributions of €128/month for 3 years. In the case of women, this reduction will be €147/month.
In the case of workers with training contracts and made available to user companies, such companies will, on the terms indicated in the preceding paragraph, be entitled to identical reductions where, uninterruptedly, they arrange an indefinite-term contract with such workers.
The conversion of hand-over contracts into indefinite-term contracts, regardless of the date of their execution, will give entitlement to a reduction in contributions of €55/month for the next 3 years. In the case of women, this reduction will be €73/month.
- Hiring under indefinite-term contracts or the inclusion as a partner in a cooperative or worker-owned company of persons who carry out practical training at companies (art. 25 RD-Law 1/2023).
The hiring under indefinite-term contracts or the inclusion as a partner in a cooperative or worker-owned company of persons who carry out practical training at companies by the company where the training is carried out, whether at the end or during the performance of the training, will give entitlement to a reduction in social security contributions of €138/month for a maximum period of 3 years, unless the worker hired is a disabled person, in which case the reduction may apply for the entire term of the contract.
In the case of inclusion as a partner in a cooperative, the above-mentioned reduction will only apply where the entity has opted for a social security regime specific to employees.
- Work-linked training (art. 26 RD-Law 1/2023).
Training activity in the work sphere, associated with a work-linked training contract, where it is carried out in the company will give entitlement to reductions in the employer portion of social security contributions to finance the costs of the training received by the worker hired, in the maximum amount that results from multiplying the economic module established by regulations by a number of hours equal to 35% of the working hours during the first year of the contract, and 15% of the working hours during the second year.
Where the work-linked training contract is formalized with beneficiaries of the National Youth Guarantee System, the maximum amount of the reductions that the company can apply to finance the training costs would be the result of multiplying the relevant economic module by a number of hours equal to 50% of the working hours during the first year of the contract, and 25% of the working hours during the second year.
All companies that formalize work-linked training contracts can apply a reduction for costs arising from tutoring the workers up to a maximum amount of €1.50 per student and hour of tutoring, up to a maximum of 40 hours per month and student. In the case of companies with fewer than 5 workers the additional reduction will be subject to a maximum amount of €2 per student and hour of tutoring, up to a maximum of 40 hours per month and student. These reductions for tutoring costs will be applied to the employer portion for vocational training and will be financed out of the vocational training contribution.
- Research personnel hired under predoctoral contracts (art. 27 RD-Law 1/2023).
The hiring of research personnel under predoctoral contracts will give entitlement, during the term of the contract, including any extensions, to a reduction in social security contributions of €115/month.
2.2.5 Support for employment in the social economy and in specific fields or sectors
- Hiring of workers who are members of cooperatives and worker-owned companies as working partners (art. 28 RD-Law 1/2023).
The hiring of unemployed workers who are members of cooperatives and worker-owned companies as working partners will give entitlement to a reduction in social security contributions of €73/month for a period of 3 years, where such entities have opted for a social security system specific to employees.
If the workers hired are young people under the age of 30, or persons under the age of 35 with a recognized degree of disability equal or greater than 33%, the reduction will be €147/month for the first year and €73/month for the remaining two years.
- Conversion of temporary contracts signed with agricultural employees into indefinite-term contracts for seasonal work (art. 29 RD-Law 1/2023).
The conversion of temporary contracts into indefinite-term contracts for intermittent work will give rise to the right to a reduction in contributions, for the following three years, of €55/month or €73/month in the case of female employees, where the conversion relates to temporary contracts signed with agricultural employees included in the Special Social Security Regime for Agricultural Employees.
- Extension of the period of activity of workers with indefinite-term contracts for seasonal work in the tourism sector and in retail and hospitality sectors linked to tourist activity (art. 30 RD-Law 1/2023).
Companies, excluding public sector companies, engaging in activities falling within the tourism sector, or within the retail trade and hospitality sectors provided the activities are linked to the tourism sector, that generate productive activity in the months of February, March and November each year and that take on and/or keep on workers with indefinite-term contracts for seasonal work in those months, may apply a reduction in contributions of €262/month for those months.
- People hired in certain sectors of activity and geographical areas (art. 31 RD-Law 1/2023).
Companies, excluding the public authorities and public sector entities, agencies and companies, engaging in activities falling within the agriculture, fishing and aquaculture sector; the industrial sector, except energy and water; the retail sector; the tourism sector; the hospitality sector and other services sectors except for fixed-wing air transport, building construction, financial and insurance activities and real estate activities; as well as in other legally determined sectors or areas of activity, in the cities of Ceuta and Melilla, with assigned contribution accounts that have workers on indefinite-term contracts who work in those cities, are entitled to a reduction in contributions of €262/month for the term of the contracts.
This reduction only applies where the companies carry out, for each worker on a contract qualifying for reductions, training activities related to the business activity of a minimum duration of 20 hours a year, unless the period of application of the reduction within the year was less than 6 months.
2.2.6 Incentives for hiring under indefinite-term contracts, under temporary contracts or for conversion into indefinite-term contracts through special employment centers
In accordance with article 2.3 of Law 43/2006, the hiring of workers with disabilities (with a degree of disability equal to or greater than 33% or the degree specifically established in each case) by a special employment center, under an indefinite-term or temporary contract, including training contracts, qualifies for a 100% reduction in the employer portion of social security contributions, including those for occupational accidents and occupational disease and joint collection contributions. The same reduction is available to special employment centers in the case of conversion into indefinite-term contracts of temporary job creation contracts with disabled persons or conversion into indefinite-term contracts of fixed-term or temporary contracts, including training contracts signed with workers with disabilities.
2.2.7 Incentives for indefinite-term employment and for independent professionals under Law 1/2015
Article 8 of Law 25/2015, of July 28, 2015, on the second chance mechanism, the reduction of financial burden and other social security measures, regulates the incentive for indefinite-term employment and for independent professionals. This incentive consists of the possibility of reducing the employer social security contribution, in any of its forms, in cases of indefinite-term hiring. In order to be eligible for this incentive, companies must (i) be up to date on the performance of their tax and social security obligations; (ii) they must not have terminated employment contracts in the preceding 6 months; and (iii) they must execute indefinite-term contracts that entail an increase in the level of employment at the company; and (iv) maintain over a period 36 months not only the level of indefinite-term employment but also the level of total employment attained with such contracts.
The amount of the incentive can be up to €500, over 24 months, in cases of full-time hiring, and it is reduced proportionally, in the case of part-time contracts, based on the percentage of reduction in working time stipulated in each new contract.
Once the aforementioned period has elapsed, companies with fewer than 10 employees at the time they execute the contract qualifying for this contribution relief will be entitled to maintain the incentive throughout the following 12 months, although during this period, they may only apply the reduction up to the first €250 of the contribution base, (or, where appropriate, the relevant amount reduced proportionally, in cases of part-time hiring).
Nonetheless, this incentive will not be applicable to certain employment relationships, such as special employment relationships (senior management, etc.) or to those that affect the spouse, ascendants, descendants and other persons related by consanguinity or affinity, or to the hiring of employees who had been hired by other group companies.
Lastly, the application of this incentive will be incompatible with the application of any other social security contribution reduction in respect of the same contract, other than the relief envisaged for hiring beneficiaries of the National Youth Guarantee System.
2.2.8 Measures to support common employment activation programs
Royal Decree 818/2021, of September 28, 2021, regulating common employment activation programs for the Spanish National Employment system – referred to above – establishes a series of aid measures, in the form of subsidies, for companies that hire workers in certain circumstances.
Although the subsidies still need to be specified once the conditions of participation have been approved (and their compatibility with other statutory incentives has been verified), the characteristics of the most important subsidies are summarized below:
- Program on integration of people with disabilities into the ordinary labor market (arts. 47 to 50 of RD 818/2021)
- Incentives to hire people with disabilities under indefinite-term, full-time contracts: Companies in the ordinary employment market that hire, under indefinite-term, full-time contracts, job seekers with disabilities who are registered in the public employment service, can receive a subsidy for each initial indefinite-term contract or transformation of a temporary contract into an indefinite-term, full-time contract, of €5,500 in general (€6,000 if the person initially hired under the indefinite-term contract is a woman, over 45 years of age, or is in any other vulnerable group). This amount may be increased by €2,000 when the workers with disabilities are from employment enclaves, in which case the collaborating company must hire the worker uninterruptedly, and at least 3 months after the worker has joined the enclave.
- Subsidies for adaptation to the job position: aimed at financing measures for universal physical, sensory, cognitive and communication accessibility and adequate measures according to the needs of each specific situation, unless such measures involve an excessive burden for the business, and the implementation of personal protection measures to prevent occupational risks among the persons with disabilities who have been hired and the elimination of architectural barriers or obstacles that prevent or make it difficult for them to carry out their functions. The benchmark figure of said subsidy is €1,800 per employee hired for the minimum period established by each public employment service, without it exceeding the actual cost that is evidenced for the adaptation, provision or elimination.
- Subsidies for supported employment services: Subsidies for individualized guidance and companion actions at work, provided by specialized employment trainers, aimed at facilitating the adaptation in social and employment terms of workers with disabilities, will be aimed at financing the salary and social security costs of the job support entities hiring said trainers. The benchmark figure of those subsidies will be determined according to the provisions of article 8.2 of Royal Decree 870/2007, of July 2, 2007, regulating job support programs as a measure to boost employment of persons with disabilities in the ordinary employment market.
- Program on integration of people with disabilities into the protected labor market (arts. 51 to 57 of RD 818/2021)
- Program on integration of people with disabilities into the ordinary labor market (arts. 47 to 50 of RD 818/2021)
Specialized employment centers, with their own legal personality, registered as such on the relevant register, in which over 70% of the total workforce have disabilities, may receive subsidies (i) for fixed investment that creates employment, (ii) for the salary costs, (iii) for the adaptation of job positions and (iv) for personal and social adjustment services
- Program for the occupational integration of people at risk or in a situation of social exclusion (arts. 58 to 64 of RD 818/2021)
Companies that hire participants in integration itineraries in the context of this program (namely, people at risk or in a situation of social exclusion, who are unemployed or in job accessibility companies, who have special difficulties in integrating in the ordinary employment market, as well as people with disabilities who have greater difficulties in accessing the employment market, women who are victims of gender violence, victims of human trafficking and transgender individuals who provide evidence as such in accordance with legislation in force) may take advantage of incentives for hiring participants in integration itineraries in the ordinary employment market.
Those incentives consist of a subsidy of €7,000 for each participant in an integration itinerary that is hired in the ordinary employment market (€7,500 if the person is a woman, over 45 years of age, or is in any other vulnerable group).
The public authorities may agree to an increase of up to 10% in the subsidies established in this program, where the beneficiaries are women who are victims of gender violence.
- Subsidies for returning talent (art. 67 of RD 818/2021)
In the case of persons who return to Spain to sign an employment contract after living abroad, a subsidy in the amount of €5,500 may be received for each full-time, indefinite-term contract signed (€6,000 if the person is a woman, over 45 years of age in the case of persons with disabilities or in any other vulnerable group determined by the public employment service), or €7,000 or €7,500, respectively, if the competent public employment service includes this scenario among those that require greater attention.
The public authorities may agree to an increase of up to 10% in the subsidies established on this program, where the beneficiaries are women who are victims of gender violence.
- Program for equality between men and women (arts. 68 to 72 of RD 818/2021)
- Incentive to the hiring of women under indefinite-term contracts: companies that hire women, indefinitely, in sectors in which there is a higher concentration of men, and women who have been unemployed for over 24 months due to maternity, adoption, pre-adoptive guardianship, fostering and guardianship on legally-established terms, may receive a subsidy of €6,000. This amount may be increased to up to €7,500 where the persons hired indefinitely are women who are considered particularly vulnerable by the relevant public authority.
- Aid for a work/life balance and shared work and family responsibilities: Companies may receive the following subsidies where:
- They adopt, as part of their equality plans, measures to achieve a work-life balance and shared responsibility agreed with workers’ statutory representatives or, if there are no such representatives, with the personnel affected by same. A subsidy of €2,250 per year may be granted for each worker that benefits from those measures, up to a maximum of €9,000 per company per year. Aid for each worker is proportional to the period in which the work/life balance is enjoyed if that period is less than one year.
- The substitute workers who have taken leave of absence or reduced working hours to care for minors, for up to 3 years in the first case and 12 years in the second case, or family members who are dependent or have a serious illness. Individuals hired for such substitution must be registered as unemployed at the public employment services. For each month effectively worked full-time by the person hired for the substitution, part of the salary costs resulting from the contract up to an amount equivalent to the monthly national minimum wage may be subsidized during the period determined by the competent public employment service. This amount may be reduced proportionally if the individual works part-time or for the periods in which the substitution is less than one month.
The public authorities may agree to an increase of up to 10% in the subsidies established on this program, where the beneficiaries are women who are victims of gender violence.
- Welfare/employment integration program for women who are victims of gender violence (arts. 73 and 74 of RD 818/2021)
Incentives may be granted for hiring, under indefinite-term contracts, women who are victims of gender violence registered as unemployed in public employment services, consisting of subsidies of €7,500 for each person hired.
- Program to avoid discrimination by reason of age (arts. 75 and 76 of RD 818/2021)
Incentives may be granted for the hiring under indefinite-term contracts of people aged over 45 who are registered as job seekers in the public employment services, consisting of subsidies of €5,500 for each person hired (€6,000 for women, people with disabilities or in any other vulnerable group), and of €7,000 where that person has been unemployed for a long period (€7,500 for women, people with disabilities or in any other vulnerable group).
3 In accordance with article 50 of the above-mentioned Law, the following are considered vulnerable groups to be given priority attention: young people particularly those who are low-skilled, people who are long-term unemployed, people with disabilities, people with borderline intellectual impairment, people on the autism spectrum, LGBTQ people, in particular trans people, people over the age of 45, migrants, recipients of international protection and applicants for international protection on the terms set out in the specific applicable legislation, victims of human trafficking, women with few skills, women who are victims of gender violence, people in a situation of social exclusion, gypsies, or people belonging to other ethnic or religious population groups, workers from sectors undergoing restructuring, people affected by drug and other addictions, victims of terrorism, as well as people whose guardianship or protection is or has been assumed by the public authorities, descendants in the first degree of women who are victims of gender violence and adults with dependent minors aged 16 or older, especially if they constitute lone-mother families or single-parent families, among other especially vulnerable groups.
4 RD-Law 1/2023 will enter into force on September 1, 2023, in accordance with its final provision thirteen.
5 In accordance with additional provision 5 of RD-Law 1/2023, the following will continue to apply: the reductions in employer social security contributions for hiring disabled persons regulated in article 2.2 and .3 of Law 43/2006, as well as the provisions of articles 5 to 9 of said Law 43/2006 relating to the requirements for recipients, exclusions, simultaneity, maximum amount and incompatibility of reductions in employer social security contributions, the continuation of such reductions and the reimbursement of benefits, respectively.