Urgent measures for growth, competitiveness and efficiency - October 2014

This Law ratifies the measures contained in Royal Decree Law 8/2014 of July 4, approving urgent measures for growth, competitiveness and efficiency, published in the BOE on July 5.

In Title IV "Measures to promote employability and employment" is
Develops the National System of Juvenile Guarantee, whose main purpose is that the group of young people not occupied or integrated in education or training systems and who are over the age of 16 and under 25, or under 30 Years in the case of people with a degree of disability equal to or greater than 33%, they can receive a job offer, continuous education, apprenticeship training or work placement after completing formal education or being unemployed.

On the other hand, a bonus of 300 euros per month is established in the business contribution to the contribution to the Social Security for a maximum of six months for the hiring of indefinite persons of beneficiaries of the National System of Juvenile Guarantee.
This measure will be compatible with the rest of the incentives, provided that the monthly amount to be quoted by the company or the self-employed worker is not negative. If the business contribution to the social security contributions of the worker who gives the right to the bonus was less than the amount of the same, the excess can be discounted from the final business contribution that results in the monthly payment in which Figures included the aforementioned worker, provided this is not negative.
In addition, for both the contract in practice and the contract for training and learning, an additional bonus is established until 100% of the incentive is reached in the company's contracts for Social Security.

Title V "Fiscal measures" establishes, from July 5, 2014, a percentage of withholdings and income on account of income derived from activities
Professionals of 15%, provided that the following conditions are met:
• The volume of full returns of the professional activities in the exercise
Previous is less than € 15,000.
• These performances must represent more than 75% of the sum of the full returns of economic activities and work in this exercise.
• Duty of communication by the taxpayer to the payer and duty of

Duly signed conservation of the communication.
It will apply 7.5% when yields are entitled to deduction for income
Obtained in Ceuta and Melilla.

The additional provision twenty-six establishes, from August 1, 2014, a 100% bonus in the Social Security contribution for participants in the conduct of external curricular practices carried out by university students and vocational training , Which are exclusively for assimilated to employed persons for the purpose of their integration into the General Social Security Scheme.
Finally and as a novelty, the additional provision twenty-seven, stipulates that it will be
The requirement to be aware of the tax obligations for
Benefit from bonuses and reductions in Social Security contributions.
This situation must be accredited by means of a certificate issued by telematic by the competent body for this and will have a validity of six months.

Entry into force of this law on October 17, 2014, date of publication in the BOE.

From the fiscal point of view, with effect from January 1, 2014 and previous years not prescribed, the property gains that are evident on the occasion of the Dation in payment of the habitual residence and the Transmission of housing are exempt Performed in judicial or notarial mortgage executions. For this, the owner can not have others
Goods or rights to pay off the debt and avoid the alienation of the home.
A compensation and integration system is established that resolves this situation by
All preferential holders, from 2014 financial year.

Withholdings and income on account of certain professional returns:
The percentage of withholdings and income on account of income derived from professional activities will be, as of July 5, 2014, 15%, provided that the following conditions are met:
• The volume of complete returns of the professional activities in the exercise
Previous is less than € 15,000.
• These yields must represent more than 75% of the sum of the yields
Full of economic activities and work in this exercise.
• Duty of communication by the taxpayer to the payer and duty of preservation by the latter of the duly signed communication.

It will apply 7.5% when yields are entitled to deduction for income
Obtained in Ceuta and Melilla.

This measure is set by the norm so that taxpayers with lower incomes that carry out professional activities can immediately have greater liquidity.