Introducing the new modifications for individuals who pay taxes in Objective Evaluation (modules) for the year 2016.
Excluding the previous year exceed any of the following quantities:
– 150,000 euros of turnover. Includes all (non-agricultural, livestock and forestry) economic activities. Computes all, irrespective of the obligation or not to issue an invoice.
Regarding operations obligation to issue an invoice the limit is 75,000 per year.
250,000 euros by all agricultural, livestock and forestry activities.
Nor can overcome a purchasing volume of 150,000 (excluding bills Fixed Assets)
Excluding activities 3,4,5 division IAE first section, which is applicable withholding 1%. (Carpentry, locksmith, painting, construction, electricians …).
All this is applicable from January 1, 2016.
Simplified Regime (Modules)
With effect from January 1, 2016, the limits that allow taxpayers to opt for this scheme are reduced:
The volume of revenues in the immediately preceding year for all its activities decreased from 450,000 to 150,000 euros, but are excluded from the calculation agricultural, forestry and livestock activities, whose boundary passes from 300,000 to 250,000 euros.
Acquisitions and imports of goods and services within the previous year for all its operations, excluding those relating to fixed assets decreased from 300,000 to 150,000 euros.
Special scheme for agriculture, livestock and fisheries.
It excludes from its scope of application to owners of farms or farms which yield the use of pine resin while it includes a resinero individual.
With effect from January 1, 2016, the limits permitted opt for this scheme are reduced: acquisitions and imports of goods and services within the previous year for all activities, excluding those relating to fixed assets decreased 300,000 150,000 euros.
You can perform them questions about it if you wish,
Your tax, accounting and employment advice since 1985
Gestoría OpenERP – Odoo www.gafic.com