Companies with over 10 employees: by 1 January 2025 to update tax records or face fines up to 7,500 EUR

The regulation modifies Article 3 of Royal Decree 401/2021 and other provisions to require companies with more than 10 employees to update their tax records. The application period starts from 1 January 2025 (Article 3 of RDL 401/2021 and modified provisions). Fines for non-compliance amount up to 7,500 EUR per employee (Article 83 of RDL 1/2025).