with one exception which says:
- In general, decreases RETENTION RATE applied between fiscal years 2015 and 2016.
- Arrears of salary income corresponding attribute to previous years. The retention rate and payment on account shall be 15%, except in the case of arrears administrators or derivatives teach courses, conferences, seminars and the like, or derived from the production of literary, artistic or scientific works provided the right to operate, to maintain their different retention is transferred.
- “general” of employment income for the condition of administrators and members of boards of directors. Retention It will be from 37% in 2015 and 35% from 2016. However establishes a reduced withholding rate of 19% when yields come from entities with a net amount of sales of under 100,000 euros (20% in 2015)
- Salary income derived from giving courses, conferences, seminars and the like, or derived from the production of literary, artistic or scientific works, provided that the right in its holding is transferred. It is 18% from 2016 (19% in 2015)
- “general” for performance of professional duties. Retention Be from 19% in 2015 and 18% from 2016. Maintains special case of 9%, and the reduced rate of 15% for professional freelance lower income (15,000 €)
- In 2015, the percentages of progress payments set at 19% under Article 101 (investment income (interest) income from the lease or sublease of urban real estate, capital gains transmissions or refund actions, awards , intellectual property, industrial, lease of goods, …), or related to new PLANS long-term savings, or the transfer of image rights, shall be 20% in 2015 and 19% from 2016.
The exempt amount of compensation and termination of the employee shall be limited to the amount of 180,000 euros. This new limit will not apply to compensation for layoffs or separations produced prior to August 1, 2014 and no layoffs occurring as of 01/08/2014 when derived from an ERE approved or collective redundancies in which it has communicated the opening of the consultation period to the labor authority, prior to that date.
New exemption applicable to the “positive” investment income from the new Savings Plans Long Term created by this law, provided that the taxpayer does not make any provision of the Plan resulting capital before the expiry of five years from opening.
Dividends and shares in profits from the participation in the equity of any entity were exempt with a limit of 1,500 euros per year. This exemption is suppressed.
Civil societies in commercial form will be subject to corporation tax from January 1, 2016, and therefore will no longer pay tax on personal income through income allocation scheme.
Minore 40 to 30% the percentage of reduction applicable to income with period exceeding two years or obtained at particularly irregular time generation. They have simplified the requirements for application in the field of employment income, while have equalized the absolute limits for application whatever the rating of income (€ 300,000 annually)
Increases the amount of reduction for obtaining legal employment income, but it may only apply to taxpayers with net income of less than 14,450 euros work provided they have no income, excluding exempt, other than those of higher working at 6,500 euros.
Suppresses the reduction of 100% of net income from the lease of immovable property for housing when the tenant is aged between 18 and 30 years, and since 2015 only 60% may be deducted.
Has analyzed the tax treatment of the distribution of the share premium of shares and capital reductions with refund of contributions of unlisted companies.
Income from an entity in which the Company participates the taxpayer arising from the performance of professional duties of a general nature qualify as earned income when the taxpayer is included, for this purpose, in the RETA, or in a mutual welfare alternative.
To consider leasing property as an economic activity, suppresses the requirement to have at least a local solely intended to carry out the management of the activity, and the requirement to have at least one person employed with a formal contract and remains day full.
Sets the maximum limit of the amount of provisions and expenses deductible difficult justification in the simplified direct estimation scheme, 2,000 euros per year.
Check the objective assessment scheme (modules), from 2016 demanding new requirements for application and reducing the limits for implementation, and reducing activities that can accommodate the same.
In general the amount of the reduction by exercise of certain economic activities in direct estimate becomes 2,000 euros, and establishes a further reduction if the net performance of these economic activities is less than 14,450 euros, provided they have no income, excluding exempt, other than those above € 6500 economic activities. It also creates a new reduced for taxpayers with less than 12,000 € not exempt income that could not apply the above.
Removes the application of the conversion factor (that correct currency depreciation updating the acquisition value) in the transmission of property.
Modifies the transitional rules for capital gains from assets acquired before December 31, 1994, establishing the maximum amount of transmission value € 400,000 to implement offset coefficients.
The implementation of the new tax treatment of the sale of rights to subscribe for shares listed postponed until 2017.
The constitution insured annuity over 65 years for tax incentives, declaring exempt capital gains arising from the transfer of any asset or, if the amount obtained from the transmission intended to constitute an income of a nature
As for work performance in kind, lets continue to apply the exemption for delivery of shares to employees of the company, but provided that such offer is made on the same terms to all active workers .
As for work performance in kind, lets continue to apply the exemption for delivery of shares to employees of the company, but provided that such offer is made on the same terms to all active workers.
Gains and losses that are revealed during transmission assets will be included in the taxable SAVINGS, whatever the length of stay in the taxpayer’s assets, as was the case prior to 2013.
Pension plans and other social welfare systems have also undergone some changes, such as changing the maximum reduction sets limits. Stresses the abolition of the special thresholds of 50% and € 12,500 for older taxpayers age 50 and reducing the general quantitative limit to 8,000 € per year (previously 10,000). Maintains the additional limit of 5,000 € for group insurance agency.
Highlights the changes and developments affecting the rescue of the contributions of pension plans. In the guaranteed pension plans, in addition to cases of serious illness and long-term unemployment may also be subject to early redemption rights that apply to premiums paid at least ten years old.
On the scale of GENERAL levy the number of sections, the 7 current 5 is reduced and the marginal rates applicable therein are reduced. The reduction occurs between the years 2015 and 2016.
A new rate applicable to taxable SAVING where the marginal of each of the sections, which intensifies rebate for the year 2016 are reduced is approved.
Deletes the deduction for renting the residence. Tenants of leases concluded primary residence from January 1, 2015 will no longer apply deduction for amounts paid for the car.
New deductions for large family or disabled by up to € 1,200 per year for taxpayers who make a self-employed or employed by which they are discharged from the corresponding Social Security regime or mutuality. Allows your monthly payment in advance.