ATT ASSESSORS Insurance and services Balaguer Lleida

Income Statement 2013. Economic limits



Taxpayers who obtain income from the year 2013 only las siguentes sources in individual or joint taxation:


a) Performance of the work is complete, with a limit of € 22,000 per year for a single payer where appropriate. come also when more than one payer attendance and any two of the following situations:


1 that the sum of the amounts received from the second and other payers, in order of amount, not exceeding the amount set at € 1,500 per year.
2 their unique employment income consists of passive benefits referred to in art. 17.2 in) of the tax law and the determination of the applicable withholding rate had been made ​​in accordance with the special procedure the Art.89.A) of the Regulation.

b) complete performance of the work, with a limit of € 11,200.

1) When you come from more than one payer, provided the second and remaining amount of the order, together exceed the amount of € 1,500 per year.
2) When you receive compensatory pensions or annuities for the spouse of the different foods perceived their parents under court order referred to in Article 7, paragraph k) of the Act
3) When the payer is not required to withhold as art Regulation .76
4) when they receive full performance of the work subject to a fixed rate of retention.

c) Income from capital gains full and gains subject to withholding or payment on account, the limit set of 1,600 euros per year.

d) Revenue property and mputades under Art 85 of the tax law, income from capital gains full not subject to withholding derivatives Treasury and subsidies for the purchase of housing or appraised price, with the limit set of $ 1,000 annually.

Nor must declare income taxpayers who obtain only full of labor, capital and economic activities as well as capital gains, with the limit set of $ 1,000 and annual losses amount to less than 500 €.

For purposes of determining the obligation to declare the above terms, do not take into account the exempted income or income subject to special tax on certain lotteries and gambling regulated in additional thirteenth Act tax.

Exemption for unemployment benefits in the form of payment: in full. 01-01-2013 From suppression of € 15,500 limit.

Exemption job done effectively in overseas: maximum € 60,100 per year.

Exempt dividends and participation in profits Art.25.1.a) and b) € 1,500 annual limit.

Exemption of an economic aid for training and sporting excellence granted to elite athletes, with a limit of € 60,100 per year.

Taxable income

Percentages applicable to certain employment income

The percentages do not apply when the benefit is received in the form of income - art. 18.1 Law 35/2006.

• Income qualified as legally obtained so notoriously irregular in time: the amount of performance which apply over the full 40% reduction may not exceed the amount of 300,000 euros a year (Art. 18.2 LIRPF)

• Income generation with period> 2 years and still not produce or regularly recurring, other than those referred to in Article 17.2) (social welfare): (modif. art. 18.2 LIRPF by Law 16/2012)

General limit: the amount of performance which apply over the full 40% reduction may not exceed the amount of 300,000 euros a year (Article 18.2 a) LIRPF)

Specific limits:

The provisions of art. 18.2 b) 1st LIRPF:

Without prejudice to the application of the limit stated in the previous paragraph, if income derived from the exercise of options to purchase shares by employees, the amount of performance on which to apply the reduction of 40 percent may not exceed the amount resulting from multiplying the average annual salary of all the personal income tax filers (in 2013 is € 22,100.) by the number of years of generation capacity. limit may in certain cases doubled.

DA thirty-LIRPF. Revenue arising from the exercise of options to purchase shares

In the case of employment income arising from the exercise of options to purchase shares by employees are recognized at the end of a pine tree after August 4, 2004, for purposes of applying the 40% reduction provided for in art. 18.2 of this Act, only considered the performance of the job generation has a period of more than two years and not get periodically recurring or when options purchase more exercised within two years from the grant, if also not granted annually.

NEW year 2013: the limit laid down in art. 18.2 b) 2nd LIRPF. Termination of the employment relationship, common or special, or commercial relationship with local ¬ backs and members of boards of directors, boards that make their members of other times and other representative bodies ( remuneration and art .17.2) LIRPF), or both.

The new limit does not apply to employment income arising ¬ see the termination of employment relationships or commercial produced prior to 1 January 2013 (DT twenty fifth of the Income Tax Law).

Amount of income from work irregular boundary on which to apply the 40% reduction
€ 700,000 € 300,000 or less
Among 700,000.01 1,000,000 300,000 euros - (RT - 700,000)] (*)
More than 1.000.000 euros $ 0

(*) RT = arithmetic sum of the earnings from this same company or other companies in the group regardless of the number of tax periods that are allocated.

For the purposes of this limit the total amount of earned income in the calculation is determined by the arithmetic sum of the earnings from the above mentioned company or other companies in the group of companies in which the circumstances that provided for in Article 42 of the Commercial Code, regardless of the number of tax periods that are allocated.

General reduction in work performance (art 2 .20.1 and Law 35/2006)

When obtained positive net income from work, should reduce the amount:

Positive net income


Reduction increased


Or less € 9,180

€ 4,080

- 100% +> 65 active - extension work -

- 100% + movbilitat geographical (unemployed)

Between 9180.01 and € 13,260

4080 - [0.35 x (RNT - 9180)]

- 100% +> 65 active - perrllongació job -

- + 100% geographic mobility (unemployed)

> A € 13,260 or with income, excluding exempt las different work> € 6500



€ 2,652

- 100% +> 65 active - extension work -

- + 100% geographic mobility (unemployed)


RNT: net profit work


Additional reduction for active workers who are disabled (Art.20.3 Ley 35/2006)



Reduction (euros)

=> 33% e <65%


=> 65% or need help proving 3rd or disabled people, but do not reach 65% of disability




TAxABLE BASE - general tax base reductions

Reductions for joint taxation (art .82 84 Law 35/2006)

Families composed of both spouses € 3,400 per year
Annual € 2,150 single parent families

Applied prior to reductions for contributions and contributions to social security systems, including those constituted in favor of people with disabilities, as well as asset protection for persons with disabilities, and mutual welfare professional athletes scheduled the Income Tax Law.

Reductions in contributions and contributions to social security systems (Art. 51 to 52)

Limit financial contributions

 <= 50 years old = € 10,000 per year for all contributions to pension plans, mutual funds in social premiums paid by insured pension plans, welfare plans of corporate, private insurance premiums to high dependency or severe dependence, including, if applicable, that have been allocated by the promoters.
> 50 years = € 12,500 per year.

 In addition, from 1 January 2013 to group insurance contracts ¬ dependent companies to cover pension obligations set a limit additional $ 5,000 per year (AD 16 LIRPF by Law 27/2011) . This limit applies individually to each participant as part of the family unit

TAX limit set reduction

The limit set of tax reduction contributions and contributions allocated by the developer commented in social security systems, including, if appropriate, reduce the excessive slopes, from the 2008 to 2012, consists of the lower of the following amounts:

a) 30% of the total net income of labor and economic activities ¬ tions received during the year individually. Taxpayers For over 50 years, the percentage is 50%.
For this purpose, included in that total net income from economic activities attributed ¬ tions of entities under the income allocation, provided that the taxpayer participant or member thereof effective exercise of economic activity.

b) $ 10,000 per year. Taxpayers For over 50 years, the amount will be € 12,500. Additionally, $ 5,000 a year for insurance premiums collective dependency ¬ tion paid by the company.

Special relating to insurance or severe dependency great dependence (Art.51.5):

2013 should distinguish between private insurance and group insurance.

- Private Insurance: Notwithstanding the above maximum limits reduced in the case of premiums paid to private insurance to cover the risk of severe dependence or high dependency must be taken into account, in addition, that the set of reductions ¬ ticades practiced by all people to meet premiums in favor of a taxpayer, including the taxpayer, may not exceed $ 10,000 per year, regardless of age ¬ pendence of the taxpayer and, if applicable, the the age of the contributor.

- Insurance group: With effect from 1 January 2013, pension commitments ¬ tions made ​​by companies including benefits due may orchestrated by insurance groups dependent, which as policyholder appear exclusively business and condition of the insured and the beneficiary shall worker. premiums paid by the company under such insurance and the employee will be allocated a maximum reduction of itself independent with 5,000 euros

Excess contributions and financial contributions in 2013 will reduce the 5 years following

Contributions to social security systems of which it is a participant, mutual owner or the spouse of the taxpayer:

Additional reduction contributions: spouse with rdtos. Below 8,000 € net per year. Taxpayers can reduce contributions to pension plans that spouse to a maximum of € 2,000, although this reduction may create a negative tax base.

Reductions on contributions and contributions to social security systems constituted in favor of people with disabilities: maximum € 10,000 / € 24,250.

Excess contributions and contributions for the year 2013 may reduce the 5 years following

Reductions for contributions to asset protection for people with disabilities: maximum reduction:

- € 10,000 per year.
- € 24,250 per year for all reductions practiced by every person making contributions on behalf of the same heritage protected.
- The positive amount of taxable general contributing once practiced reductions corresponding to the concepts discussed so far

The excess will be entitled to reduce the 4 following tax periods

Reduced membership fees and contributions to political parties.

Membership fees and contributions referred to in the art .4 degrees. 1 8/2007efectuadas political parties, federations, coalitions or electoral groups, its members, supporters and sympathizers will be Bi reduction in general to a maximum of € 600 per year without as a result of this reduction, it can be negative.

The remainder is not applied, if any, may reduce taxable savings without the same may be negative as a result of this reduction.

Reductions for contributions to the mutual welfare of a fixed premium and high-level professional athletes:

Boundary = € 24,250 annual contributions.
As a maximum reduction will apply under the following amounts:
a) total net income of labor and economic activities individually perceived by the taxpayer in the year.
b) € 24,250 per year.

Excess contributions may be reduced in the next 5 years


The role of personal and family minimum is to quantify the portion of income that, be used to meet the basic needs of personal and family taxpayers, not subject to personal income taxation


Personal and family minimums


Amount (euros / year)


Minimum taxpayer

(Regardless of the number of members elected unitatfamiliar and taxation (individual or joint)


918 + age> 65 years

1,122 + age> 75 years



Minimum er descendants (*)

(<25 years of age or disability => 33% + other requirements)


By 1



For the 2nd



For the 3rd


+2244 <3 years or adoption or fostering children (younger)


For the 4th and subsequent



In case of death of a descendant generated by the reduction to practice law aqueste concept, the applicable amount is 1,836 euros.


Minimum ascending


> = 65 years of age or disability> 33%


+ 1122> 75 years


Minimum by disability




=> 33% e <65%




=> 33% e <65% and need help 3rd person or disabled


2,316 + attendance expenses


=> 65%


2,316 + attendance expenses


Minimum disability

ascending / descending


=> 33% e <65%




=> 33% e <65% and need help 3rd person or disabled


2,316 + attendance expenses


=> 65%


2,316 + attendance expenses