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Urgent measures for growth, competitiveness and efficiency - July 2014 - 07/07/2014 Legal

Analysis of Royal Decree-Law 8/2014, of July 4, of approval of urgent measures for growth, competitiveness and efficiency. - General rule of not submitting to administrative authorization in the opening of commercial establishments , for which, if not, it can be submitted to a responsible declaration or previous communication. - Integrated procedure for commercial authorization through the inclusion of all actions in a single procedure that will be the competence of a single authority that will manage the different phases from the same application. The competent authority for the...

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...

The Supreme Court softens the requirements to collect widowhood pens for separated or divorced persons

The Plenary Session of the Social Chamber modifies the doctrine that it had until now requiring that the pension received after divorce or separation be fixed in a nominal manner and expressly as a compensatory pension. The Plenary Session of the Social Chamber has agreed to recognize the provision of widowhood to a woman who, after separation, had received a monthly amount in terms of maintenance, without the separation regulating agreement having set a compensatory pension but only food , Although the beneficiary did not have the common child in charge of it. The Chamber recalls that...

Reduction of corporate contributions to Social Security for indefinite

Reduction of contributions for common contingencies in Social Security indefinite. Royal Decree-Law 3/2014 - BOE 1-3-2014 Reduction type: Reduced to a certain amount of corporate contributions to Social Security contributions for common contingencies with effect from 25 February 2014. Contracts to which the reduction applies: Permanent contract, full time or part time, formalized in writing and held between 25 February 2014 and 31 December 2014. Amount of contribution (flat rate): Permanent contract full time: 100 € / month. Permanent contract part time (minimum...

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...

New Labour and Social Security for 2014

Inform about the new Labour and Social Security Law 22/2013 General Budget for 2014 and other recent rules: · Maintaining the minimum wage amounts to 645.30 in 2014. - € / month or 21.51. - € / day. · The enactment of the extension of the duration of paternity leave to four weeks postponed to 1-1-2015 (now is 13 days for freelancers and 13 days of paid leave by the company in case of salaried workers). · The maximum contribution base to General Scheme increased by 5% in 2014 became of 3597.00. - € / month or 119.90. - € /...

Increase in the price of certain self-employed

INCREASE OF CERTAIN EMPLOYEES CONTRIBUTION SELF From 1 January 2014 increased the contribution base to the minimum established by contribution group 1 General System of Social Security, ie assimilated to the senior management or management with a contribution base for 2014 and 1051.50 euros to be paid a monthly fee of EUR 314.40 (in the case of contributions for common contingencies including temporary disability and without contingencies). This increase applies on a mandatory and automatic: Freelancers (individuals), Civil Societies partners services (PCS) and community...

Prior to retirement aid workers affected by restructuring processes

Royal Decree 3/2014 of 10 January, laying down special rules for granting aid before the regular retirement system of Social Security workers affected by restructuring companies. Requirements Having a complete age, real or theoretical application of the reduction coefficients of age, which is less than four years, at most, to set the retirement age at any time by LGSS. Having covered the contribution period required for entitlement to retirement pension contributors in the Social Security system frame to reach the legal age for access. Proving a minimum the company or group of...

Economic, fiscal and labor of January 2014

Royal Decree Law 1/2014 of 24 January, the reform in terms of infrastructure and transportation, and other economic measures. (BOE 25-1-2014) DETAILED SUMMARY MEASURES tax and labor included in the RD-LAW 1/2014: VAT - art objects (Law 37/1992) Preamble: Reduces 21% to 10% tax on imported art objects, antiques and collectibles, as well as intra-Community acquisitions and deliveries of art objects, when delivery is made by their authors or right holders and business resellers not entitled to full deduction of input tax. Effect from 26-1-2014 New chapter 4 and 5 to art.91. One. Tax...

Official Calendar for 2014 public holidays

This is to notify you of the official calendar of public holidays for the year 2014, as provided in the Order of 22 August EMO/202/2013 (DOGC. 30-08-2013) and Order EMO/324/2013, 16 December (DOGC. 23-12-2012). Holiday of Catalonia 1 JANUARY Wednesday NEW YEAR 6 18 JANUARY APRIL Monday Friday Epiphany FRIDAY 21 APRIL Monday EASTER MONDAY 1 MAY Thursday Labor Day 24 JUNE Tuesday SAN JUAN 15 AUGUST Friday THE...

Economically self-dependent

From the Law 20/2007 of the Statute of the Self-Employed Self-employed economically dependent or also called TRADE, must report this condition to the General Treasury of the Social Security and recorded in the Office of the Work of the Government corresponding contract of service with the customer. Specifically, they are economically dependent self-employed workers: those who perform an economic activity for profit and as usual, staff, direct and predominant natural person or legal entity called CUSTOMER, which depend economically to perceive it, at least 75% of their incomes for...

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...

Increases the bases of self cotitizació 2014

INCREASE BASED TRADING SELF As every year has the opportunity to modify the base price of the Special Self-Employed, it can apply until 30th April 2014 with effect from 1 July 2014. If you would like to request the amendment and thus increase its contribution base (in order to increase the basis of calculation of retirement, the temporary disability and permanent disabilities and possible viduïtats or orfandats) the kindly made us know in advance as possible in order to assist them in the most appropriate depending on your particular case. Attached, as an...

Key social and labor law of the State Budget (I)

Main Social and Labour Issues Law 22/2013 of 23 December on the State Budget for 2014 (BOE 26 December 13) Revaluation of pension and maximum amount Pensions paid by the Social Security system and of Pensioners, 2014 experience this generally an increase of 0.25 percent in the terms indicated in the relevant sections of the Act. The amount to be received as a result of the initial marking of public pensions listed in Article 42 of Law 37/1988 of 28 December on the State Budget for 1989, may not exceed, during 2014, the full amount of 2554.49 per month, subject to the bonuses that could...

Social and Labour Issues Top Budget Law of the State (II)

Subsidis Econòmics Refos Text provided for in the General Llei of drets de les persones amb i discapacitat the seva social inclusió, aprovat pel Reial Decret Legislatiu 1/2013 of 29 novembre, i Assistencials pensions 1. L'From 1 gener de l'any 2014 Econòmics subsidis els it is refereix Refos the Text of the General Llei drets de les persones amb i discapacitat the seva social inclusió, aprovat pel Reial Decret Legislatiu 1 / 2013 of 29 novembre, is fixaran, segons the classe of subsidi in quanties Següents them: Subsidi warranty d'Minims 149.86 euros / month...

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...

Communications and electronic notifications for Social Security

Electronic Notifications COMMUNICATIONS AND SOCIAL SECURITY This year the General Treasury of the Social Security gradually implemented mandatory communications system and electronic notifications as provided ESS/485/2013 Order. According to the aforementioned order, will be required to electronically receive communications and notices that directs Social Security: · The subjects are forced to join the RED system (Electronic Data Transfer System), regardless of whether or not accrued effectively. Obligated to RED System as provided in the new Order...

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...