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View all AlliancesHelping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.
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Learn more2023 law and 2024 implementing regulations now effective
The “solidarity charge,” which was introduced by Royal Decree-Law 2/2023 of March 16, 2023, in connection with the 2021 pension reform, and the implementing regulations set out in Royal Decree 322/2024 of March 26, 2024, became effective January 1, 2025.
The solidarity charge affects salaried employees registered with the social security system whose remuneration exceeds the amount of the maximum contribution base. Self-employed workers are exempt from paying the charge.
Read a February 2025 report prepared by the KPMG member firm in Spain
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