In this document we call the modifications that may be applicable to the standards that the State published on December 29, 2017 and earlier.
1.-The most relevant modifications published in Royal Decree 1074/2017 are.
Applicable to the IRPF of 2017
- a) The study expenses for personnel recycling will be clarified, it will not constitute a remuneration in kind, even if the third party is not the one that finances the studies provided that this company commercializes the products for which it is necessary to have an adequate training by the worker.
- b) For the family minimum by descendants may include persons linked to the taxpayer by reason of guardianship and foster care to those who have been assigned by court order custody and custody.
- c) Regulatory regulation establishes the establishment by law of a new retention or deposit certificate as of January 1, 2017 in the case of transfer of preferential subscription rights, both for listed and unlisted entities. In particular, among the income subject to withholding is included the capital gains derived from the transfer of the preferential subscription rights to the properties owned by the taxpayer.
Applicable to the IRPF of 2018.
- a) The amount exempted from public scholarships and those granted by beneficiary organizations of the patronage to study, as well as the amount of doctoral studies scholarships, was increased. In general, the exempt amount goes from 3,000 euros to 6,000 euros per year, but increases to 18,000 euros per year when the scholarship is entitled to compensation for rent and accommodation to conduct regulated studies or up to 21,000 euros per year when it comes to studies abroad For scholarships for doctoral studies the exempt amount will be raised up to 21,000 euros per year if they are taken in Spain, and up to 24,600 euros per year when they are abroad.
- b) The daily amount exempted from the indirect formulas for the provision of the dining service, that is, the food vouchers, is raised. The daily amount exempt from the current 9 euros to 11 euros.
- c) The exemption of income from work in the species for health insurance expenses was incorporated into the wording.
2.- The Royal Decree Law 20/2017 approves the following measures:
- a) The update coefficients of the cadastral values for 2018.
- b) Extension for 2018 of the quantitative limits that define the scope of application of the objective estimation method for the economic activities included in the scope of application of the method, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit by volume of income. A similarity of the measure adopted in the IRPF, was also adopted for the tax period 2018 the limits for the application of the simplified regime and the special regime of agriculture, livestock and fisheries. As a consequence of the exclusive procedures of the IRPF and the simplified regime and the special regime of VAT agriculture, livestock and fisheries,
- c) The single transitory provision establishes a new deadline to submit waivers or revocations to the aforementioned methods and special regimes until January 30.
3.- Royal Decree 1077/2017 establishes the amounts that are enacted as of January 1, 2018, for both permanent and temporary workers.
As for domestic employees, in compliance with the mandate assigned to the government to set the minimum interprofessional salary. (735.90) The new amounts represent an increase of 4% with respect to those effective between January 1 and December 31, 2017.
4.- The main modifications of royal decree 1072/2017 are the following:
In the cases of declaration of responsibility, it will be required, where appropriate, the express agreement for the purposes of the application in the sanctions of the corresponding reduction. The rules to apply in case of delay and the fine in the obligation to submit the invoices in the SII. Delays will be understood as the supply of the records after the end foreseen in the regulation regulating the obligation. The proportional fine of 0.5 percent of the invoice provided for in article 200.3 of Law 58/2003, of December 17, General Tax, shall apply in the delays related to the Books Registry of invoices issued and invoices received. This percentage will be applied to the total amount corresponding to each billing record, including the fees, surcharges charged and borne, as well as the compensations received or satisfied of the Tax.
In the case of invoices that are applicable, the special regime of the cash basis is considered as a total amount:
a). In the event that it is the record corresponding to the invoice of the operation, the relative to it, regardless of which, together with which the corresponding payment or payment information is sent.
- b) In the event that it concerns only the record relating to the corresponding collection or payment, the one that refers to the monetary amount to be reported in accordance with article 61 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of December 29. For the application of the minimum and maximum quarterly will be taken into account the set of infractions committed in each calendar quarter. The fixed pecuniary fine of 150 euros will be applied for registration in the delays related to the Books Registry of investment property and of certain intra-community transactions.
5.- It has been regulated for 2018 the deductibility of the supplies when the housing is partially affects an economic activity.
Therefore, as of January 1, 2018, the expenses of supplies will be partially deductible in model 130 or in the income statement, when declaring the returns of the activity. It allows the deduction of 30% of the amount of supplies of the house (electricity, water … etc.) In the proportion between the square meters of the house, declared in the census declaration, intended for the activity. Example: if 10% of the surface of the dwelling is declared as an activity, and if the electricity bill amounts to 100.- €, we can deduct ourselves from the IRPF: 100 x 30% x 10% = 3 € to be deducted.
But the fees paid may not be deducted for VAT purposes, since to be deductible in the VAT should be used exclusively for the needs of economic activity that also includes professionals.
It has also regulated the amounts that the taxpayer can deduct in the form of per diems, so that the expenses of maintenance of the taxpayer itself incurred in the development of the economic activity will be deductible, provided that they take place in catering and hospitality establishments and they are paid using any electronic means of payment, (credit cards) with the quantitative limits established by regulation for the subsistence allowances and allowances for normal workers’ support expenses, which we indicate below.
AMOUNTS EXCEPTED FROM LIABILITY FOR ACCOMMODATION AND MAINTENANCE
The days and places of travel must be accredited, as well as their reason or motive.
|Accommodation costs||Amount that is justified|
|a) With overnight||53,34 €||91,35 €|
|b) Without overnight||26,67 €||48,08 €|
|c) Flight staff without overnight||36,06 €||66,11 €|
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