16 de julio de 2015 Por webmastergafic

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