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MEASURES TO SUPPORT ENTREPRENEURS, STIMULATE GROWTH AND CREATE EMPLOYMENT

Royal Decree-Law 3/2013 on measures to support entrepreneurs and create employment, and other measures contained in Royal Decree-Law 4/2013

February 23, 2013 saw the publication in the Official State Gazette of Royal Decree-Law 4/2013, of February 22, 2013, on measures to support entrepreneurs, stimulate growth and create employment (“Royal Decree-Law 4/2013”), which contains a raft of tax, labor, corporate/commercial and administrative law measures which we summarize in this newsletter. We also summarize in this newsletter some of the final provisions of Royal Decree-Law 3/2013, of February 22, 2013, amending the regime governing judicial fees and the free legal aid system (“Royal Decree-Law 3/2013”), given their tax and corporate/commercial law content.

CONTENTS

1. MEASURES TO FOSTER ENTREPRENEURSHIP AND SELF-EMPLOYMENT

2. TAX INCENTIVES

3. MEASURES TO STIMULATE HIRING

4. OTHER NEW LABOR LEGISLATION WITH SIGNIFICANCE

5. MEASURES TO FOSTER BUSINESS

6. MEASURES TO FINANCE PAYMENT TO SUPPLIERS OF LOCAL AUTHORITIES AND AUTONOMOUS COMMUNITY GOVERNMENTS

7. MEASURES TO COMBAT LATE PAYMENTS

8. MEASURES IN THE RAILWAY INDUSTRY

9. MEASURES IN THE OIL AND GAS INDUSTRY

10. OTHER MEASURES CONTAINED IN ROYAL DECREE-LAW 4/2013

11. OTHER MEASURES CONTAINED IN ROYAL DECREE-LAW 3/2013