Spain has published Royal Decree 145/2024 in the Official Gazette, which increases the minimum annual salary/wage to EUR 15,876. In connection with this, Royal Decree 142/2024 has been published, which adjusts the withholding exemption on employment income to essentially exempt individuals from withholding if their employment income is at or below the minimum annual salary/wage. This includes that individual taxpayers earning income up to the following amounts are exempt from withholding, depending on the situation of the taxpayer and the number of children: Taxpayer who is single, widowed, divorced, or legally separated: 0 children: falls under "other situations" 1 child:...