28 de September de 2012 By webmastergafic

New tax measures

Dear partners:

Although not released the text of the Bill of tax measures which contain the measures announced yesterday, if we met other contents of the project that were not mentioned either in the press or in the review of the Council of Ministers . I indicated the measures include:

IRPF
Deletion of the deduction for the purchase of a principal residence. Transitional arrangements: for acquisitions prior to 31/12/2012 deduction applies force on that date.
Housing accounts that have not expired at 31/12/2012. May decide not to purchase the home and repay the amounts deducted in previous years without default interest.
Gains and losses may offset the game within the same year, and to the extent of gains.
It creates 20% tax on winnings from lotteries were exempt.
Payment in kind: provision of housing use. They charged 10% of the assessed value only if the payer is the homeowner. If not, is imputed rental value.
Capital gains generated in less than one year, are taxed at the general base. (Regardless of type of asset or liability).
2013 extending consideration as those training costs for training employees in the use of new technologies.
Corporate Tax
Revaluation. 5% (also for individuals with adjusted accounting CoC).
For all companies that do not meet the requirements of paragraphs 1.2 or 3 of art. TRLIS 108 may only deduct 70% of the depreciation expense resulting from the amortization method applied to come. It extends the deadline to deduct depreciation.
Micro. Extends through 2013 the tax rate of 20/25 with job creation.
Wealth Tax
Is delayed until 2014 the bonus of 100% on tuition.

These are the modifications we have known so far.

As soon as we have more information, we will put at your disposal.

Kind regards,

Asesoría GAFIC
Premia de Mar
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