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Independent contribution base in 2013

SELF TRADING RULES 2013 As every year has the opportunity to modify the base price of the Special Self-Employed, it can apply until 30th April 2013 with effect from 1 July 2013. 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...

Changes in the regulation of worker / household

CHANGES in the regulation of worker / HOME Among the many and varied rules adopted at the end of 2012, highlights the new amendment regarding employees / from home, a group that has been very important to many reforms in the past two years. The latter is found in the Royal Decree Law 29/2012, of 28 December, which has introduced a couple of important innovations to improve the management and welfare of these workers. Contribution base To begin with, has been simplified by half, by 2013, the system stretches the scale of contributions set by Law 27/2011, of 1 August, which joined...

Funding for the economic diversification of rural Leader of the Walnut-2012-

Regulations of aid for economic diversification of rural areas and the Leader Calls for the year 2012. The past twenty-nine of December two thousand twelve came into force the Order of AAM / 429/2012, of 21 December, approving the regulations OF FUNDING FOR THE economic diversification RURAL AREAS UNDER THE LEADER Axis 4 development program Catalonia rural 2007-2013 AND convened for the year 2012 with the aim of promoting the realization of investments that generate economic activity and diversification of rural economies by improving the processes of transformation and marketing of...

Suppression of hiring bonuses and other measures

New cuts and increased taxation-July 2012 -

Integration of domestic staff General Scheme of the Social Security

WORKERS / IS HOME - THE INTEGRATION OF GENERAL SOCIAL SECURITY SYSTEM (Stuff 39 PROVISION OF LAW 27/2011 into force on 1-1-2012) INTEGRATION OF WORKERS / IS HOME TO THE GENERAL SOCIAL SECURITY SYSTEM Additional Provision 39 of Law 27/2011 of 1 August, comes with effect from 1-1-2012, the integration of the Special Scheme for Domestic Workers in the General Scheme of the Social Security, through the establishment of a special system for these workers / as. This integration will occur gradually from January 2012 to 2018, particularly in terms of price and immediate - during...

Increase self base price 2012

Every year there is the opportunity to modify the base price of the Special Self-Employed, it can apply until 30th April 2012 with effect from 1 July 2012. It may be interesting to apply this change 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). Attached, as an example, comparative scale with few options given the current amounts during the fiscal year 2012: Contribution base € / month Type...

Keys to reform labor force since 2012

Following the publication in the Official Gazette of the State of 11 February 2012 of the Education Reform by RD-Law 3/2012, this has been validated by Congress from March 8, unchanged, and still the Highlights which is summarized below. MEASURES TO ENCOURAGE THE employability of employees: Employment contract "for training and learning" Maximum age: until the unemployment rate falls below 15% may be made contracts for training and learning employees under 30 The maximum duration of the contract is 3 years. Through collective agreement shall establish different durations...

The Education Reform, February 2012 -

The Spanish government has approved a labor reform that reduces compensation for unfair dismissal to 33 days per year worked, instead of the current 45 days, which prohibits chaining temporary contracts over 2 years. The reform also eliminates the system of classification of employees by professional category and provides companies with difficulties in the implementation of the agreement not higher level. Compensation for dismissal is 20 days per year worked and can be applied when the company has a loss or drop in income or sales for three consecutive quarters. The standing charge allowance...

Anti-crisis measures in 2012

Key tax measures to correct the deficit established in the RD-Law 20/2011 (BOE 31/12/2011): The deduction for investment in income tax residence can be practiced regardless of the amount of taxable with effect from 01-01-2011. Establishing a supplementary tax on personal income tax rates applicable to the periods of 2012 and 2013 affecting the overall tax base and tax base of savings that involves the following deductions increased labor and capital: In the earnings that meet or pay from 1 February 2012, provided that it is not income for the month of January, they will...

Tax Assets

Reset, temporarily Tax Assets - Summary Royal Decree-Law 13/2011 - BOE 17-09-2011 ENTRY INTO FORCE RD-Law 13/2011 = 18-09-2011 Exhibition reasons: The restoration of temporary tax you as contemplated only in 2011 and 2012, having presented las respective statements in 2012 and 2013. Thus, the accrual of the tax producirà on 31-12-2011 and 31-12-20112. It is important to note that the capital gains tax remains a tribute transferred to the Autonomous Communities. As for the legal entity through which approves the measure, it should be noted that not...

Integration of farmers in the General System of Social Security

The text approved the Senate responds to a historical claim, equates the rights and benefits of agricultural workers with other workers as employees integration as an incentive for development and job creation in the agricultural sector. Establishing a transitional period of twenty years not to harm the competitiveness of farms. On 15 September 2011, the Plenary of the Senate approved the bill by which employees Special Agricultural Scheme will be integrated into the General Scheme of the Social Security and the measure will affect more than 800,000 workers as employees. The Senate...

New in hiring

Posted on 30 August 2011 in the Official Gazette of the State with the Royal Decree which approves the government adopted various measures work in the last Cabinet to fight unemployment, that takes effect today new legislation has generated significant controversy as harsh criticism from unions, employers' associations and workers. The decree suspended for two years the rule forcing employers to workers who strung fixed, 24 months, two or more temporary contracts. The government defends the measure on the grounds that "it is preferable that a temporary hired an unemployed", unions claim...

Control plan to tax the tax Catalan 2011

Include the following new features included in the control plan for this fiscal year 2011, which we understand can affect many people, both physical and legal entities in various taxes Inspections Tax Management: a) Regarding the ITP and AJD: • The next step is testing self-assessments that are applied to any of the allowances provided for in the regulations. • In relation to the legal business of transmission of property and real estate auction will be in control of undeclared taxable and checking self-assessments submitted by taxpayers. • Monitoring and...

Pension reform

The Cabinet has approved a draft law on pension reform delaying the legal retirement age to 67 years after the approval of the advisory bodies to the draft agreed between the Government and the social partners within the social and economic pact. The bill responds to the original content approved the draft agreed with the social partners, while incorporating between 70% and 80% of the recommendations of the report of the Economic and Social Council (CES). After the unions threatened to strike if a new decision was made to delay retirement beyond the age of 65 and after several...

New regulatory regime of custody of children in cases of marital breakdown

On one January two thousand and eleven came into force of Law 25/2010 of 29 July, the second book of the Civil Code of Catalonia, on the individual and the family, which regulates, among other matters, relationships parental couple and in the case of split between the parents, being worthy of special mention what regulations called parenting plan and the will of the legislator that the guard is shared between the couple as far as possible. As for the responsibility of parents for their children in the event of marital breakdown and couples should be noted first novelty is that any proposal...

Computing the period of limitation of liability action of individual managers corporations

Extract Judgment 700/2010 of the Civil Chamber of the Supreme Court of 11.11.2010, appeal 1927/2006 Speaker: Xiol Rios, Juan Antonio From STS 20 July 2001 stating that the jurisprudence is the statute of limitations for all cases of claims of responsibility for its organic activity is four years out in Article 949 CCOM. This doctrine has been applied in this room STS dated 1 March 2004, 26 April 2004 5 October 2004 25 March 2005 15 June 2005 22 December 2005, 6 March 2006, 30 January 2007, 21 February 2007, 30 April 2008 (CR No. 3355/2000), 3 July 2008 (CR No. 4186/2001), 10 July 2008 (CR...

Insurance coverage d'eventuals unpaid rental income

The insurance of non-payment of rental income is an insurance policy that guarantees the owner of a house payment of the rental income in the event that the lessee ceases to do so. Depending on the insurance company guarantees from Dotz to six months, with or without franchise, which tends to be a month. The insurance coverage can include the perception of the amount of rental assistance to the owner in order to effect regain possession of the property as soon as possible, up to the legal defense by counsel and attorney in judgments of eviction for nonpayment of rent and similar items. It...

Major differences between the corporation and limited liability company (I)

1. With regard to capital: a) The corporation capital is divided into shares, being the minimum capital of sixty thousand (60,000) euros, which should totam been subscribed and paid in at least twenty-five percent. You can decide the issue of bonds and other securities and the shares may be listed on secondary markets. b) the limited company, the capital is divided into shares, being the minimum of three thousand (3,000) euros. which must be fully subscribed and paid. 2. With regard to the contributions that constitute the capital of the entities, both in its own constitution as any...

On combating late payment in commercial transactions

Application Scope: Commercial transactions carried out between companies or between companies and the government, as well as made between main contractors and their suppliers and subcontractors. PRIVATE SECTOR The deadline for payment to be met by the debtor will be 60 days. The deadline is 60 days from the date of receipt of goods or provision of services even in case of receipt of the invoice before the goods or services or even have prepared a verification procedure. The law states that this term should be adjusted gradually according to the following schedule: Since the entry into...