Noves Mesures tributàries
Benvolguts clients:
Encara no s’ha fet públic el text del Projecte de Llei de mesures tributàries en què es contenen les mesures anunciades ahir, si hem conegut altres continguts del Projecte que no es van esmentar ni en la roda de premsa ni en la ressenya del Consell de Ministres . Us indico les mesures que s’inclouen:
IRPF
– Supressió de la deducció per adquisició d’habitatge habitual. Règim transitori: per adquisicions anteriors al 2012.12.31 s’aplica la deducció vigent en aquesta data.
– Comptes habitatge que no hagin expirat a 31/12/2012. Podran renunciar a la compra de l’habitatge i reintegrar les quantitats deduïdes en anys anteriors sense interessos de demora.
– Poden compensar guanys i pèrdues del joc dins del mateix any, i fins al límit dels guanys.
– Es crea el gravamen del 20% sobre els premis de loteries que estaven exempts.
– Retribució en espècie: cessió d’ús d’habitatge. S’imputa el 10% del valor cadastral només si el pagador és el propietari de l’habitatge. Si no, s’imputa el valor del lloguer.
– Els guanys patrimonials generats en menys d’un any, tributen a la base general. (Sense distinció de tipus d’element patrimonial).
– Es prorroga per 2013 la consideració com a despeses de formació aquells destinats a habituar els empleats en l’ús de les noves tecnologies.
Impost sobre Societats
– Actualització de balanços. 5% (També per a persones físiques amb comptabilitat ajustada al CdeC).
– Per a totes les empreses que no compleixin els requisits dels apartats 1,2 o 3 de l’art. 108 del TRLIS, només podran deduir el 70% de la despesa per amortitzacions que resulti del mètode d’amortització que vinguin aplicant. S’estén el termini per deduir les amortitzacions.
– Micropimes. S’estén a 2013 el gravamen de l’20/25 amb creació d’ocupació.
Impost sobre el patrimoni
Es retarda fins al 2014 la bonificació del 100% en la quota.
Aquestes són les modificacions que hem conegut fins ara.
Així que tinguem més informació, la posarem a la vostra disposició.
Rebeu una cordial salutació,
Assessoria Gabinet d’assessorament fiscal i comptable, GAFIC, SLP
La seva assessoria comptable de Open Erp
Barcelona
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