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Anti-crisis measures in 2012

10/01/2012

Key tax measures to correct the deficit established in the RD-Law 20/2011 (BOE 31/12/2011):


The deduction for investment in income tax residence can be practiced regardless of the amount of taxable with effect from 01-01-2011.

 

Establishing a supplementary tax on personal income tax rates applicable to the periods of 2012 and 2013 affecting the overall tax base and tax base of savings that involves the following deductions increased labor and capital:

 

  • In the earnings that meet or pay from 1 February 2012, provided that it is not income for the month of January, they will apply a withholding income tax increase, which ranges 0.75 for low-income and 7% for incomes above € 300,000.

 

  • In tax years 2012 and 2013 the percentage of prepayments of the cases provided for in section 101 of the Income Tax Act that were 19% to become 21%, including from the investment income ( interests), gains arising from the transfer or redemption of shares and collective investment institutions; prizes in games, contests, raffles or random combinations; income from the lease or sublease of urban real estate; income from intellectual property, industrial, provision of technical assistance, leasing of movable property, business or mine and sublease on the property above; and imputation of income for the transfer of image rights (art.92.8 Act).

 

  • Durant, the tax periods 2012 and 2013 the percentage of retention of earned income that is paid to the status of directors and members of boards of directors amounted to 42% (previously 35%)

 


In the same vein, from 01-01-2012 until 31-12-2013, the corporate income tax rate generally rises retention or payment on account of 19% to 21%.

 

 

Prorrogaper 2012 applying the reduced tax rate for maintenance or job creation in micro tax. In tax years beginning in 2011 and 2012 applied rate of 20% on taxable section between 0 and 300,000 €. Also extended for 2012 reduced net income from economic activities to maintain or create jobs expected 20% in income tax.

 


31-12-2012 extends to the application of the reduced rate of 4% VAT for certain deliveries of homes had planned RD-Law 9/2011.