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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, artistic or scientific works, provided that the right to exploitation is granted, which will maintain its different types of retention.

ü The retention percentatgede "general" of income from employment status to managers and members of boards of directors will be 37% in 2015 and 35% from 2016. However establishing a retention rate Reduced by 19 % when yields come from entities with a net turnover of less than 100,000 euros ( 20% by 2015 ).

Ü The percentage of withholding and income on account of work returns derived from providing courses, conferences, seminars and the like , or derived from the elaboration of literary , artistic or scientific works, provided that the The right to operate it will be 18% from 2016 ( 19% by 2015)

Ü The percentage "general" withholding for performances of professional activities will be 19% in 2015 and 18 % from 2016. It maintains the special case of 9%, and also the reduced percentage of 15% for self-employed professionals with minors Incomes (€ 15,000)

Ü In 2015, the percentages of payments on account established at 19% provided for in article 101 (returns on capital assets (interest), yields from the lease or sublease of urban real estate , equity profits from transmissions or reimbursement shares, Prizes, intellectual property, industrial property leasing, ...), or those related to the new long-term savings plans, or with the assignment of image rights, will be 20% in 2015 and 19 % From 2016.

The amount of the indemnity exempted for dismissal or removal of the worker shall be limited to the amount of 180,000 euros. This new limit is not applicable to compensation for layoffs or cessations produced prior to August 1 , 2014 , nor to layoffs that arise as of 01-08-2014 when they are derived from an approved ERO, or a colonial dismissal School in which the opening of the period of consultations to the labor authority has been announced, prior to that date.

New exemption, applicable to the "positive" returns on the capital of the new Long-Term Savings Plans created by this law, provided that the taxpayer does not make any provision of the capital resulting from the Plan before the end of the term of 5 years from Its opening

The dividends and the participations in profits obtained by the participation in the own funds of any type of organization were exempt with the limit of 1,500 annual Euros . This exemption is deleted.

Civil companies that have a business purpose , will be subject to Corporate Tax from January 1 , 2016 , and therefore will no longer be taxed on income through the income allocation system.

Minora from 40 to 30% the percentage of reduction applicable to returns with a period of generation greater than two years obtained in a notoriously irregular way over time. The requirements for their application have been simplified in the field of work performance, while the absolute limits for their application have been matched, regardless of the income classification (€ 300,000 per year)

Increase the amount of the legal reduction for obtaining earnings from work , but the same can only be applied to taxpayers with net work returns of less than 14,450 euros provided they do not have income, excluding exemptions, other than those of higher employment To 6,500 euros.

It suppresses the 100% reduction in the net yield for rental of real estate intended for housing when the tenant has an age of between 18 and 30 years, and from 2015 only 60% can be deducted.

The fiscal treatment of the distribution of the emission premium of shares or shares and the reductions in share capital has been reviewed with return of contributions from unlisted companies.

The yields from an entity in whose capital the taxpayer participates, derived from carrying out professional activities on a general basis, will be classified as yields of economic activities when the taxpayer is included, for that purpose, in the RETA , Or in an alternative social security mutual society.
In order to consider the lease of real estate as an economic activity , it suppresses the requirement of having at least one of the premises exclusively destined to carry out the activity management, and it maintains the requirement of having at least one person with a work contract and full time

Set a limit on the amount of provisions and expenses deductible difficult to justify the regime simplified direct estimation, 2,000 Euros.

It reviews the objective estimation scheme (modules ), demanding from 2016 new requirements for its application and reducing the limits for its application, and reducing the activities that can be accommodated in this scheme.

In general, the amount of the reduction for the exercise of certain economic activities in direct estimation amounts to 2,000 euros, and establishes an additional reduction if the net performance of these economic activities is less than 14,450 euros, provided that no Have income, excluding exempt, other than economic activities exceeding 6,500 euros. It also creates a new reduction for taxpayers with non-exempt income of € 12,000 less than the previous one.

Eliminates the application of the update coefficients (which correct the monetary depreciation by updating the acquisition value) in the transfer of real estate.

Modify the transitional regime applicable to capital gains arising from assets acquired before 31 December 1994, establishing maximum amounts of transfer value of € 400,000 to pinch r apply the offset coefficients.

The application of the new tax treatment of the sale of subscription rights cotitzade action is postponed until 2017.

Encourages the creation of tax-insured annuities for over 65 years, declaring exempt the capital gains arising from the transfer of any asset, provided that the amount obtained in the transfer of income in the constitution of this nature.

With regard to the yields of work in kind, it allows to continue applying the exemption regarding the delivery of shares or participations to the workers of the same company , but whenever the offer is made, under the same conditions, to all the workers In active

The gains and losses of assets that are manifested on the occasion of transmissions of patrimonial elements will be included in the tax base of the SAVING, regardless of the period of permanence in the taxpayer's assets, as it happened before 2013 .

Pension plans and other social security systems have also undergone some changes, such as changing the maximum limits set for reduction. It emphasizes the suppression of the special limits of 50% and 12,500 € for taxpayers over 50 years and the reduction of the general quantitative limit to € 8,000 per year (before 10,000). It maintains the additional limit of € 5,000 for collective insurance dependency.

They emphasize the modifications and innovations that affect the rescue of the contributions of the pension plans. In the insured pension plans , in addition to the cases of serious illness and long-term unemployment, they may also be subject to advance disposition of the rights corresponding to premiums paid at least ten years old.

The tax scale is generally reduces the number of sections, five of seven current and reducing marginal rates applicable to them. The reduction occurs between the years 2015 and 2016

A new rate applicable to the liquidation base of the SAVING is approved in which the marginals of each of the sections are reduced, a reduction that is intensified for the year2016.

Delete the deduction for rental of the usual home . Tenants of ordinary housing leases concluded from January 1, 2015 will no longer be able to apply the deduction for the amounts paid for rent.

New deductions for large families or people with disabilities in charge of up to € 1,200 per year for taxpayers who carry out an activity for their own account or for which they are registered in the corresponding Social Security or mutual society regime . Allow your monthly payment in advance.