Tax Assets
21/09/2011
"New. The residence of the taxpayer, as defined in Article 68.1.3. º of Law 35/2006 of 28 November, the income tax of individuals and partial amendment of the laws of Taxes Companies on the non-resident income and on capital, to a maximum of € 300,000. "
- The minimum exemption in these cases of personal obligation in Las regulated ACs do not have amounted to € 700,000 (previously € 108,182.18).
This minimum exemption will also be applicable to non-resident individuals pay tax passiuos personal obligation to help them and to taxpayers under real obligation to contribute (Art.28 modif. "taxable income" Mild 19/1991)
NEW STAFF ART.28 BY-LAW RD 13/2011 |
FORMER STAFF ART.28 |
Article 28. Taxable income.
Uno. In the case of personal obligation, the tax base will be reduced, as a minimum exemption, the amount that has been approved by the Autonomous Community.
Two. Comunidad Autónoma If it had not regulated the minimum exemption refers to the previous section, the tax base will be reduced by 700,000 euros.
Three.'s Minimum exemption specified in the preceding paragraph shall apply in the case of non-resident taxpayers pay tax on personal obligation to contribute and subject passivos under real obligation to contribute |
Article 28. Taxable income.
One. Obligation in the event of personal taxable income is reduced, as a minimum exemption, the amount that has been approved by the Autonomous Community.
Two. Comunidad Autónoma If it had not regulated the minimum exemption refers to the previous section, the tax base will be reduced by EUR 108,182.18.
Three. Minimum exemption stated in the preceding paragraph shall apply in the case of non-resident taxpayers pay tax on personal obligation to contribute.
4. The minimum exemption referred to above will not be separated from the application when it is submitted subject passiuos real obligation to contribute. |
- Are required to submit the declaration, the subjects passiuos q uota tax which, once applied deductions or allowances, resulting in entering, OQ uando, without knowing this fact, the value of its assets or rights resulting greater than 2,000 000 euros (before € 601,012.10).
The new Art.37 not have the same wording before its repeal by Law 4/2008. Among Others, to j does not distinguish between real and subjective to personal obligation.
WRITING FOR NEW ART.37 RD-LEY 13/2011 |
FORMER STAFF ART.37 (Before its repeal by Law 4/2008) |
Article 37. Persons required to file a return.
Are required to submit statement q taxpayers whose tax uota tax determined in accordance with the regulations and tax deductions applied once or bonuses were appropriate, resulting to enter, or when, without giving is this circumstance, the value of its assets or rights, determined in accordance with the regulations of the tax, resulting than 2,000,000 euros. |
Article 37. Persons required to file a return
Are required to submit statement:
a) subject passiuos subject to the individual tax obligation when taxable income, determined in accordance with the regulations of the tax, resulting in higher minimum exemption that so required, or when without knowing this fact the value of its assets or rights, determined in accordance with the regulations of the tax, resulting superiority ra 100 million pesetas (€ 601,012,10)
b) Taxpayers subject to tax on real obligation, whatever the value of its equity. |
Royal Decree-Law 13/2011 establishes again the repeal with effect from 01-01-2013.
- Bonus share:
To recover Tax Assets resets the wording of art.33 before the Law 4/2008 bonuses only stable for Ceuta and Melilla. The general allowance of 100% on the gross for all subjects will be restored with effect from 01-01-2013.
- FEE SETTLEMENT:
Reset the art.36 of Law 19/1991 was repealed by Law 4/2008, with the same redacción.
And again establishes its repeal with effect from 01-01-2013.
"Article 36. Self-assessment.
One. Taxpayers are required to file a return, self-assessment practice and appropriate, enter the tax debt in place, time and manner determined by the Minister of Finance.
Two. The payment of the tax debt can be achieved by delivering real Spanish Historical Heritage members who are registered in the General Inventory of Personal Property or General Register of Cultural Goods in accordance with the provisions of Article 73 Law 16/1985 of 25 June, the Spanish Historical Heritage. "
- Filing the:
Reset the art.38 of Law 19/1991 was repealed by Law 4/2008, with similar wording, adding the possibility of electronic filing.
And again establishes its repeal with effect from 01-01-2013.
"Article 38. Statement presentation.
The Minister of Finance may approve the use of simplified procedures or special declaration.
The statement shall be in the form, terms and models established by the Minister of Finance, who will establish the circumstances and conditions for submitting declarations electronically.
Taxpayers must fill in all of the data that affect the content statements, accompanying documents and evidence established and present them in places determined by the Minister of Finance. "
NOTE: 20-09-2011, RD-Law 13/2011 is pending validation by the Congress
For information then outlined the current situation (20-09-11) of the rules of the common regime ACs in relations with the Tax Assets:
Community of Madrid
Minimum exemption (Art.19 DLeg 1/2010):
a) In general, in 112,000 euros.
b) In the case of taxpayers with disabilities recognized disability equal to or greater than 65 per 100 in 224,000 euros.
General allowance (art.20): With posterioridad deductions and allowances regulated by State regulations apply on the share resulting regional bonus of 100% of the fee if it is positive. This bonus does not apply if you share this result could be zero.
Andalucía
Minimum exempt taxpayers with disabilities (Art.16 DLeg 1/2009): 250,000 euros.
Catalonia:
Minimum exemption (Ley 31/2002):
- The minimum exemption is set at 108,200 euros.
- Minimum exempt disabled person physical, mental or sensory => 65% at 216,400 euros.
Bonus assets of specially protected taxpayers disabilities (Law 7/2004)
Islands
Minimum Exempt (Law 6/2007)
- Generally: 120,000 euros.
- Taxpayers with disabilities a degree of mental handicap => 33% and lower 65%: 150.000 €
- Disabled Taxpayers with a degree of disability physical, mental or sensory => 65%: 300,000 €
Tax rate: own scale applicable to taxable income.
Valencia:
Law 12/2009 left without content articles relating to the minimum exemption and setting the scale of the tax established in Law 14/2007.
Canary
Minimum exemption (DLeg 1/2009):
- Generally, € 120,000
- Specifically, disability equal to or greater than 65% at 400,000 euros.
Cantabria
Minimum Exempt (DLeg 62/2008)
- Generally: 150,000 euros.
- Degree of disability disabled taxpayers physical, mental or sensory => 33% e <65%: 200,000 €
- Degree of disability disabled taxpayers physical, mental or sensory => 65%: 300,000 euros.
Tax rate: own scale applicable to taxable
Castilla y Leon:
Exemptions (DLeg 1/2008): property rights and economic content computed for determining the taxable part of the heritage of specially protected taxpayers constituted in accordance with the Law 41/2003
Extremadura:
Minimum exemption (DLeg 1/2006): establishes a minimum exemption according to the degree and type of disability of the taxpayer (between 120,000 and € 180,000)
Galicia:
Minimum exemption (Ley 14/2004): 108,200 euros
Minimum exempt taxpayer with physical, mental or sensory => 65%: from 216,400 euros.
Aragon, Asturias, Castilla-La Mancha, La Rioja and Murcia HAVE NO CONTROL OVER THEIR OWN HERITAGE IN TAX 20-09-11 (minimum exemption, scale ...)