Economic, fiscal and labor of January 2014

Royal Decree Law 1/2014 of 24 January, the reform in terms of infrastructure and transportation, and other economic measures. (BOE 25-1-2014)


DETAILED SUMMARY MEASURES tax and labor included in the RD-LAW 1/2014:

VAT - art objects (Law 37/1992)

Preamble: Reduces 21% to 10% tax on imported art objects, antiques and collectibles, as well as intra-Community acquisitions and deliveries of art objects, when delivery is made by their authors or right holders and business resellers not entitled to full deduction of input tax. Effect from 26-1-2014

New chapter 4 and 5 to art.91. One. Tax rates reduced. Rate of 10% applies to the following:

"4. Imports objects of art, antiques and collectibles, whatever the importer thereof, and deliveries of art objects made by the following people:

One. No author or assignees.
Two. º For entrepreneurs and professionals of different resellers art objects referred to in Article 136 of this Act, when fully entitled to deduct input tax paid by direct impact or the acquisition or importation same well.

5. Community acquisitions of works of art when the provider is the same as any of the persons referred to in numbers 1. º and 2. º of number 4 above. »
Modify art.135.Uno.3 °. Special Regime for used goods, works of art, antiques and collectibles.

"3. No Deliveries of artworks acquired business or professional activity under the operations which have been reduced rate applicable provisions of Article 91, paragraph one, numbers 4 and 5 of this Act "

TAX - DEDUCTIONS (RD Leg 4/2014)

Preamble: amending TRLIS to equate the withholding rate currently existing income tax (21%) compared to the IS (19%). This comparison should have been LPGE through to 2014, with the object came into force on 1 January 2014. Having failed to be produced, it is absolutely necessary to change the retention in income tax, in order to avoid the affected entities are forced to modify their computer systems to establish a distinction between natural and legal persons, an issue that is very complicated.

Therefore, amending the Fourteenth DA TRLIS 2014 to extend the general retention of 21% in income tax.

"Fourteenth additional provision. Percentage retention or payment on account for the years 2012, 2013 and 2014.

From 1 January 2012 to 31 December 2014 inclusive, the percentage of income or withholding on account of 19 per cent referred to in letter a) of section 6 of Article 140 of this Act, amounted to 21 100. »


RD-labor measures LAW 1/2014:

• With effect from 1 January 2014, ninety DA adds to Law 22/2013 in Budget 2014 on the remuneration of members of local authorities to incorporate the maximum total that can be received by all the remuneration and assists.

• Quotes Social Security

Preamble: adjusts the Law 22/2013 of PGE, without involving any substantial novelty in certain aspects of the existing legal regime in terms of price.

Modify the art.128.Cinc.11 the LPGE with effect from 1 February 2014 to approximate the treatment of employees included in the Special Scheme for Self-Employed at some point in the year 2013 and simultaneously have been hired to service a number of workers as employees or higher due to provisions for employees included in the General Scheme. Fits the provisions of DR-DA Second Law 16/2013

"11. For self-employed at some point in 2013 and simultaneously have been hired to service a number of workers as employees than or equal to ten, the base will have a minimum contribution amount equal to the expected as a minimum base for workers in group 1 General Scheme contribution. »

Modify art.128.Diez.2.A). B) .2 of LPGE with effect from 1 January 2014 to reduce by 1% the unemployment contribution rate for fixed-term part-time provisions of Law 22/2013 of PGE. Fits than expected DA RD First-Law 16/2013

"2. Hiring fixed term part time: 8.30 to 100, of which 100 will be 6.70 by 1.60 by the employer and the worker to 100. »