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Law 9/2025 amends Article 16 of Law 7/2014 and other tax provisions, establishing a one-month deadline for companies with more than 10 employees to adapt their time tracking records. Failure to comply will result in fines of up to €7,500 per worker. This change aims to improve transparency and control in time recording, effective from 1 January 2025 (Art. 16, Art. 12.1, Art. 21.5, Art. 39, Art. 1 bis.5, Art. 53, Art. 104.1).
Companies with more than 10 employees must update their time tracking records within one month or face fines of up to €7,500 per worker. While workers will not experience direct changes, their working hours will be subject to stricter monitoring. Advisors and management firms must review their clients' records to ensure compliance within the new deadline. Regional authorities will be able to better supervise adherence to the regulation.
The tax team reviews your specific situation.
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