The report of the news on each of the taxes detailed in the 2016 Budget Law.
-IRPF
Objective estimation method: eleven the limits for all years 2016 and 2017, relating to the integral renditions obtained and the volume of purchases made in the set of economic activities.
Malpractice insurance: the maximum deductible for people with economic activity is raised from 500 euros to 1,500 euros.
-Tax on companies
Obligation to present tax declaration of partially exempt entities: It refers to the so-called entities and institutions without profit, both for the tax periods that start from 1 January 2015. It rises from 50,000 to 75,000 euros. business figure with some of the requirements that must be met because there is no obligation to submit a declaration.
Reduction of income from intangible asset determinations “patent box”
It modifies the treatment of different fiscal acts (dta, for its six simple words in English)
Impost on Patrimony: The application is extended during 2016
-VAT
Exemptions from the benefits of services directly related to the exports of goods: the exception is applicable when the services are provided to the freight forwarders and consignees who act for the responsibility of those carrying out these exports, of the recipients of the goods or of their customs representatives.
Exemption in the imports of goods that are linked to the regime of deposit different from the duaner: the imports of goods that are destined for the tax collection warehouses that are available to ports and airports will be exempt.
Limits for the application of the simplified regime in the exercises 2016 and 2017: according to the transitional regime of the limits for the application of the objective estimation method in the IRPF in the exercises 2016 and 2017, a transitional regime is incorporated in the Law of VAT relative to the limits that determine the exclusion of special regimes in VAT with the aforementioned method.
End of the application to civil companies of the special regime of recognition of equivalence: civil companies that become taxpayers in the tax on companies, may apply the specific rules of cessation of publications.
-Impost on real estate benefits (IBI)
Update of cadastral values and our coefficients depending on the entry into force of the updated cadastral values.
-Taxes
The types of fixed amounts of the taxes of the State Treasury are maintained. It is also maintained in the imports payable during 2015, the types and quantities fixed by the taxes levied by the sort, envit or atzar taxes.
The taxes payable by the Central Transit Prefecture will be adjusted to the multiple of 10 euro cents immediately higher.
With effect from January 1, 2016, when the subject passes the status of member of a named family, the amount of the tax for issuing DNI and passports becomes 0 euros.
-Other tax measures
The legal interest of the diners is fixed at 3.00% and the late payment interest at 3.75%.
Public Multiple Effects Income Indicator (IPREM): the fixed imports for any 2015 are: a) daily: 17.75 euros b) monthly: 532.51 euros c) annually: 6,390.13 euros d) if the reference to the SMI has been substituted by the reference to the IPREM: 7,455.14 euros / any
Staying up to date on these new developments will help you properly conduct your economic activities. Any inquiries may be made to ambit@ambitassessor.com or to our offices.
Miquel Barcelona
Fiscal Area
Àmbit Assesor
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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