ATT ASSESSORS Insurance and services Balaguer Lleida

2016 Tax News to keep in mind


Distinguished gentlemen,

Below we inform you of the main tax developments   Included in Law 48/2015 of the General Budgets and other recently published norms, which will enter into force as of January 1, 2016, except for exceptions, and we take this opportunity to recall some of the latest tax reforms that enter In force this year:


Raise from 500 to 1,500 the maximum deduction limit applicable for premiums paid to sickness insurance for the purpose of calculating the net performance of the economic activity in direct estimation, as well as the amount of compensation for work in exempt species Derived from the premiums paid to workers' sickness insurance, when the person object of the coverage is a person with a disability

We remind you that the new features introduced in the method of objective estimation of personal income tax and the simplified VAT regime , and which affect the exclusive limits of the modules scheme, and which also excludes from the system the activities included In the divisions 3, 4 and 5 of the first section of the Rates of the IAE subject to withholding of 1% in 2015, among other changes.


With effect from July 1, 2016, it modifies the form of calculation of the tax incentive for the reduction of income from certain intangible assets , the so-called "patent box" internationally, and establishes a transitional regime for The transfer of rights of use or exploitation of intangible assets that have been made or made before or after the entry into force of Law 14/2013 (09/29/2013).

Effective for tax periods commencing as of 01-01-2015, it becomes more flexible requirement for total revenue of eterminades partially exempt organizations are not required to submit the declaration of IS   ( Non-profit organizations and institutions   Not subject to Law 49/200 2 , unions, federations and confederations of cooperatives, professional colleges, business associations, ...). The total income of the tax period can not exceed 75,000 euros per year.   Initially, the limit was set at € 50,000 per year.


The civil societies with legal personality and commercial object , which with effect from January 1, 2016 become the status of taxpayers in Corporate Tax and, therefore, cease to be in the special regime of the equivalence surcharge of the VAT , may be deducted from the self-assessment corresponding to the period in which this cessation occurs, the resulting quota applying the acquisition value of their inventory inventories at the date of cessation, VAT and excluded equivalence surcharge, the Type of this tax and surcharge valid on the same date.

For 2016 and 2017, the limit excluding the special regime for agriculture, livestock and fishing is € 250,000.


  • The validity of the Heritage Tax is extended during the year 2016

  • The General Inter-annual CPI for December 2015 is 0.0% .  



The General Tax scale provided for in the tax reform for the year 2016, in which the applicable marginal rates are reduced again , between 0,5% or 1% according to tranche; And accordingly, to calculate the type of withholding   Or the account applicable to the yields of the work according to the general procedure, the new scale will be applied with the reduced rates .

The "general" withholding percentage of work income due to the status of administrators and board members , will be 35% as of 2016. The percentage of withholding is reduced when the yields come from entities with a net amount Of the turnover of less than 100,000 euros will be 19% in 2016.

The percentage of withholding and deposit on account of 19% provided in article 101 of the law, yields of the capital of furniture   (Dividends, interests, from intellectual property, industrial property, lease or sublease of movable property, business or mine ...) , equity gains   Transfers or reimbursement shares and participations of IIC , prizes , forestry use of neighbors in public mountains, yields from the lease or sublease of urban real estate will be applicable as of 2016.

The percentage of withholding related to long-term savings plans, or with attribution of income for assignment rights of image (art. 92.8 LIRPF), will be 19% from 2016.

The percentage of withholding and income on account of work returns derived from providing courses, conferences, seminars, and the like , or derived from the elaboration of literary, artistic or scientific works , provided that the right is granted To its exploitation, it will continue to be 15% .

The type of retention of profits from professional activities , regardless of the level of income, continues to be established in 15%. The applicable rate for the first three years of the start of the occupation, as well as municipal collectors, insurance brokers, etc., and continues to set the 7%.

The tax rates of the SAVING TAX (19%, 21, 23%) are reduced by 0.5% .


The type of withholding or deferred income that is applied generally to Corporate Income Tax is also reduced, and will be 19% from 2016.

The general tax rate will be   25%   As of 2016.   However, newly created entities that carry out economic activities will be taxed, in the first tax period in which the taxable base is positive and in the following, the rate of 15%, unless they are taxed at a lower rate. This reduced rate can not be applied to the patrimonial entities.

Eliminates the scale of taxation of the tax regime for small companies . Therefore the type of tax will be 25% for all the taxable base from 2016.

It reduces the percentage of deduction for reinvestment of extraordinary profits with long-term operations or with deferred price,   Which will be 7% and 12%   For incomes integrated into the tax base of the tax periods begun from 01-01-2016.

If you have any questions or to complete the content, you can contact our office.

Yours faithfully,

Fon: 973.44.35.05