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Main tax breaks for the year 2018 established in the recent Law on State Budgets

Below we inform you of the main FISCAL NEWS included in the Law 6/2018 of the General State Budget for the year 2018: MODIFICATIONS IN THE LAW OF IRPF with effects from 05-07-2018: · Increase the reduction to obtain work yields, and increase the amount below which can be applied. The reduction can be applied to taxpayers with net work returns of less than 16,825 euros provided they do not have income, excluding exemptions, other than those of work exceeding 6,500 euros. The law establishes the rules to calculate the reduction and to determine the type of withholding or income...

Beginning of the period to make the declaration of income 2016.- Information and necessary documentation

RENDE 2016 We remind you that on June 30th, the deadline for submitting the declarations of income and equity ends, that is why, one more year, our professional office is at your disposal to give you the technical advice Necessary and make the corresponding declarations. The basic documentation you will need is the following: Personal data -DNI and personal data of members of the family unit. -Certificates of degree of disability, if applicable. Work performance -Certifications of work returns, unemployment, pensions, maternity leave, illness or accidents, etc. Pensions...

Adjustments and fractionation in the payment of taxes

The modification of art.65 of the LGT made by Royal Decree-Law 3/2016, which eliminated the possibility of granting deferrals or installments of certain tax debts, determines the need to update the criteria given to the collection bodies of the AEAT In terms of deferrals and payment installments, in terms of terms, guarantees and other aspects of the procedure, through the new Instruction 1/2017, of January 18, which has been published in the section of news of the AEAT website. Instruction 1/2017, which is applicable to applications submitted as of January 1, 2017, distinguishes between 2...

Tax news for 2017

Possible exemption to the IRPF of maternity benefits

A recent ruling by the High Court of Justice of Madrid dated July 6, 2016 stated that the maternity benefit paid by the Social Security is exempt from personal income tax. The decision contradicts the criteria of the Tax Office. The effect of the sentence is limited to the case in litigation and does not generate jurisprudence, but opens the door to claiming that taxpayers who have received maternity benefits since 2012 claim the return of personal income tax. When a worker gives birth, she is entitled to 16 weeks off, which she can share in part with her father. During this period, the...

Income Statement -IRPF-2015

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: IRPF: 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...

RENDA MODULES - VAT 2016

The Official State Gazette (BOE) has published the order that regulates for the year 2016 the method of objective estimation of personal income tax and the simplified VAT regime, where the NOVELTIES introduced by The tax reform and the law of PGE. For the 2016 financial year, the new limits excluded from the modules system will be applied, and this will not be possible to apply the activities or sectors of activity that exceed: - Depending on the volume of income for all economic activities, except for agricultural, livestock and forestry, € 250,000 per year . For these purposes, the...

Summary table of the new withholdings of the rent - July 2015-

Income class Origin Type applicable until 12-7-2015 Applicable type From 12-7-2015 Applicable type 2016 WORK Labor and statutory relationships in general Variable s / proced.general (algorithm) Variable s / proced.general (algorithm) Variable s / proceed. General (algorithm) Pensions and passive assets of the public system (Social Security and Passive Classes) Pensions of private social welfare systems Pensioners with two or more payers: special procedure -Art. 89....

New regulation of the Imprint on Societies -Jul 2015-

Law 27/2014, of November 27, on Corporate Income Tax, has established a new Regulation of this tax, a basic pillar of direct taxation in conjunction with Income Tax of Individuals. Although this new regulation has maintained the structure of the tax that already existed since 1996, there have been significant changes in the tax treatment of certain income that is the subject of integration in the tax base. The approval of this new law requires a thorough review of the regulatory norm that necessarily accompanies the Corporate Tax, so that the Regulation approved by Royal Decree...

Urgent measures to reduce the tax burden of taxpayers -Jul 2015-

Royal Decree Law 9/2015, of July 10, on urgent measures to reduce the tax burden borne by taxpayers of Income Tax for Individuals and other economic measures. Among the measures contained in this Royal Decree Law (which begins its validity on July 12, 2015), it is worth noting the following: A new general state scale, applicable from January 1, 2015, is approved, in which the marginal ones corresponding to each of the sections are reduced in half. This reduction supposes an advance of the reduction of the IRPF approved for 2016. To calculate the new type of withholding, the new scale...

What's new in IRPF 2015

New personal income tax reform contained in Law 26/2014, which has been published recently and which come into force on 1 January 2015, with one exception which says: In general, the TYPES OF RETENTION are reduced, between the years 2015 and 2016. Ü If it is deferrals of income from the corresponding work to be attributed to previous years, the percentage of withholding and income on account will be 15% , unless it is the delinquency of administrators or the derivatives of imparting courses, conferences, Colloquiums, seminars and the like, or derived from the elaboration of literary,...

Tax Reform in 2015

Tax

FISCAL REFORM 2.015 The Government has embarked on a comprehensive reform of our tax system through a set of bills, among which significantly a Draft Act Amending the Income Tax of Individuals and income tax not residents. Draft entering phase public hearing and affecting important social issues. We highlight the most relevant: 1) The most important point is to establish a new limit for exemption from severance pay or dismissal of the worker, hitherto exempt to the extent provided in the compulsory Workers' Statute and now going to be limited to the amount of 2,000 euros per...

Income Statement 2013. Economic limits

NO OBLIGATIONS OF CLAIM 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...

News for fiscal 2014

NEWS FOR FISCAL 2014 Then inform them of some of the most significant tax developments recently published (Law 22/2013 of PGE, RD-Law 1/2014 Royal Decree 1042/2013, among others) that come into force on 1 January 2014 with one exception which says: - It extends to 2014 the application of the supplementary tax on the gross national income tax and therefore keep the fee increases retention. Remains also rise 19% to 21% the percentage for payments of art and .101 art.92.8 the LIRPF (such as investment income (interest) income from the lease or sublease of real estate urban...

Helps freelancers

- Order TRE/605/2010- (BOA 12/28/2010) - OBJECTIVE: To contribute to the financing of projects aimed at the establishment workers in autonomous or self, of people unemployed who are registered at the offices of the Labour Government. BENEFICIARIES: And people unemployed jobseekers inscritascomo unoccupied offices of Labour of the Government of Catalonia, which constitute as self-employed persons or self. Self-employed or employed propiapueden be eligible when part of civil society or community property, provided that the request is for personal grants. SUBSIDIES: A. - Grant to...

Notes on the draft Law on support to entrepreneurs

The draft Law on supporting entrepreneurs and their international The Cabinet received a report on the Draft Law on supporting entrepreneurs and their internationalization. It is a complete and comprehensive law, which includes the work of virtually all ministerial departments, which aims to facilitate all business activity and business, from setting up businesses and its tax system, funding and support as the need for more fluid relationship between business and government, and, if necessary, provide easier when difficulties to solve business through various measures related to what is...

Economic stimulus plan and support entrepreneur-February 2013 -

ECONOMIC STIMULUS PLAN AND SUPPORT THE ENTREPRENEUR The Government announced that it will launch a second generation of reforms. Reforms that are useful, also to re-grow and create jobs. Specifically, the Council of Ministers approved Royal Decree Law 4/2013, of 22 February, on measures to support entrepreneurs and stimulate growth and job creation in various fields. In addition, soon a Draft Law on Entrepreneurs and other measures necessary for legistativa excecució Economic Stimulus Plan Support and Entrepreneur will be considered. Tax brackets to business growth •...

New tax and labor for the year 2013

NEW WORK AND FISCAL 2013 Then inform them of some of the most significant developments planned in the various tax regulations, labor and social security recently published (Law 17/2012 Budget, Law 16/2012, Law 13/2012, Royal Decree-Law 29 / 2012, among others) that come into force from 01-01-2013, with some exceptions listed: Tax issues: SUBMISSION DEADLINE MODEL 347 and 184: Note that the MODEL 347 (Annual Operations with others) and model 184 (Annual information of entities under the income allocation) must be submitted during the month of February...

New cuts and increased taxation-July 2012 -