16 de July de 2015
Withholding July 2015 Professional, rent ….
Dear customers,
We enclose Summary table: Reduced specific types of retention apply from July 12, 2015, published on Saturday.
| Performance types | Hold until July 12, 2015 | Retention from July 12, 2015 |
| Income from professional activities | 19,00% | 15,00% |
| Income from professional activities by starting activities | 9,00% | 7,00% |
| Earned income derived from giving courses, conferences, symposia, seminars and the like, or derived from the production of literary, artistic or scientific works, provided that the right is transferred to exploitation | 19,00% | 15,00% |
| Directors and managers of entities if INCN <100,000 | 20,00% | 19,50% |
| Investment income | 20,00% | 19,50% |
| Gains on shares and stakes in IIC | 20,00% | 19,50% |
| Gains from forestry exploitation | 20,00% | 19,50% |
| Games prizes, contests, raffles | 20,00% | 19,50% |
| Lease and sublease of urban property | 20,00% | 19,50% |
| Intellectual and industrial property, technical assistance and leasing of movable property, businesses or mines | 20,00% | 19,50% |
| For the assignment of the right to the exploitation of image rights | 20,00% | 19,50% |
I tax office advice Barcelona, Spain
GAFIC, SLP
Advising companies since 1985
www.gafic.com