IBEX 3518.989,80▲ +0,40%EuroStoxx 506068,22▼ -0,31%S&P 5007623,68▼ -0,52%€/$1,1204▼ -0,16%Brent111,70▲ +2,80%Bitcoin71.572▼ -1,12%

Breaking

25,000 people demand decent pensions in Madrid and reject their privatisationIndependent Foundation calls for an economic state pactVolkswagen proposes freezing salaries until 2030, UGT and CCOO reject itTax Authority Includes Tips as Employment Income Subject to Income TaxQontact replaces biometric clock with WhatsApp and bills US$80,000Investing in technology is not enough: productivity requires organisational change

Hospitality

Latest Hospitality news

1 article

Illustrative image: wooden bar with a tip jar and coins under the light of a side window

SMEs & Freelancers

Tax Authority Includes Tips as Employment Income Subject to Income Tax

The Tax Authority considers tips as employment income and requires companies to withhold income tax. Social Security contributions apply only in two specific cases.

Marta Uriarte Elizondo · 24 October 2026