Amongst the important changes to regulations to be borne in mind when filing the return, the deadline for which is 30 June, is that to the treatment of compensation for redundancies (expedientes de regulación de empleo, ERE) approved after 8 March 2009, which sees an increase in the amount exempt from income tax to 45 days' salaries per year worked, up to a maximum of 42 months' salary. The same is the case for dismissal for objective reasons (despidos por causas objetivas). Another important change is the establishment of a reduction of 20% of declared positive net income for the year from economic activities for job creation or maintenance. This tax incentive will be applicable during the 2009, 2010 and 2011 tax periods.

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