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Newsletter No. 6 - June 2010

Clicking on the headline of each news item, you have access to the detail of it.

Details Newsletter No. 6 - June 2010

  • Royal Decree-Law 10/2010 of 16 June on Urgent Measures to Reform the Labour Market.

    This Royal Decree-Law establishes a series of measures falling within three main objectives.

    The first is to reduce the duality of the labor market, promoting the creation of stable and quality employment.

    In this sense, there are two main points:

    a) Measures that restrict the unjustified use of temporary contracts:

    • Establishing a maximum time limit on contracts for the work or service.
    • Extension of measures to prevent future chain of temporary contracts, including the field of public administrations and autonomous bodies.
    • Progressive increase in compensation for the termination of such contracts.

    b) Measures to encourage permanent contracts:

    • Extending the collective mode to access the building of permanent contracts.
    • The Wage Guarantee Fund transiently assume a portion of compensation for dismissals for economic reasons until the creation of an individual capitalization fund to be used by a worker in cases of dismissal, to complete their training or at the time of retirement.
    • Only to permanent contracts lasting more than a year concluded after the entry into force of this Royal Decree-Law.
    • Redrafting the causes of dismissal for economic, technical, organizational or production.

    The second objective seeks to strengthen the instruments of internal flexibility through measures such as:

    • Amendment of the Statute of Workers to provide more streamlined and efficient processes of substantial change in working conditions.
    • We review the conditions for derogation procedures wage firms can be solved through arbitration.
    • Increase the possibilities to suspend rather than terminate, the employment contracts and reduce the time (between 10% and 70%) in situations of economic distress of the company.

    employment opportunities for unemployed people, particularly young people with:

    • New bonuses for permanent contracts and improving existing ones.
    • Improvement contract for the training of young people, both for employers (through a total annual bonus), and the young (with improved wages and recognition of unemployment benefit at the end of it).
    • Improved job placement mechanisms to promote opportunities for access to the labor market of the unemployed.

    Finally, are repealed:

    • Of Law 43/2006, of December 29, to improve growth and employment:
      • Paragraphs 1 and 6 of Article 2. Scope and hiring incentives.
      • Article 3. Special plan for the permanent recruitment of unemployed workers with family responsibilities.
      • Third paragraph of Article 7. Competition, and incompatibility maximum amount of bonuses.
    • Of Law 27/2009, of December 30, on urgent measures for the maintenance and employment promotion and protection of the unemployed:

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  • And the July 1 change in VAT ratesAnd the July 1 change in VAT rates.

    We remind that Law 26/2009 raises VAT rates laid down in Articles 90.Uno, 91.uno and 130.Cinco of Law 37/1992, with effect from July 1, 2010.
    - The general rate rises 16% to 18%.
    - The reduced rate rises from 7% to 8%.
    - The super-reduced rate of 4% is maintained.

    Also increase the percentage of lump sum compensation from the special agriculture, livestock and fisheries, the percentage of 9% becomes 10% and 7.5% becomes 8.5%.

    For the purposes of the general rate rise and the low is important to note that the date that determines the tax rate applicable to a transaction is the date of accrual of tax for that operation.

    In general, the date of accrual of VAT is the date on which the goods are delivered or services are delivered.

    Therefore, for the levying of VAT transactions which occur prior to 1/7/2010, the tax rate is 16%, 7% or 4%, regardless of the date of issue of the invoice or payment is made of the operation. And for all operations performed are understood according to the rules of VAT due from the 07/01/2010, they will apply new rates of 18% and 8%, or 4%, as appropriate.

    The application of the rules of accrual we can cause doubt about the VAT rate that we apply, whether old or new, in certain special cases, such as those listed below:

    • Tax rate applicable to prepayments.
    • Changes in the tax base and correction of assessments outputs (returns, discounts, rebates, loans outstanding, incorrect determination of the share ...).
    • Future operations or continued treatment (leases, contracts for supplies).
    • Billing after accrual.
    • Public procurement (tenders).
    • Budgets without payment.

    If you are in any / s of these assumptions and wonders if he has to apply the new VAT rate or above, please contact our office to resolve them.

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  • Admission Deadline IAE voluntary period of 2010 - Fee Provincial / NationalAdmission Deadline IAE voluntary period of 2010 - Fee Provincial / National.

    Law 39/1988 of 28 December regulating the Local Finance established in Articles 79-92, the Tax on Economic Activities.

    For its part, the Royal Decree 1175/1990 of 28 September, which approved the tax rates and Instruction states in Rule 17. nd that the national and provincial charges will be collected by the State Tax Administration.

    Article 23 of the General Collection Regulations, approved by Royal Decree 939/2005 of 29 July, requires the collection of debts due regular and collective notification may be made, amongst others, by any establishment for income Treasury resources.

    Article 62.3 of Law 58/2003, of December 17, General Tax, Tax Administration gives the authority the power to amend the payment period during the voluntary period of debts referred to in the preceding paragraph.

    Therefore, it was agreed to issue the following resolution:

    • For national and provincial Tax on Economic Activities of 2010, states that its collection is made through credit institutions collaborating in the collection to document income for this purpose will be sent to the taxpayer. In the event that such payment document is not received or has been lost, must be performed with a duplicate entry to be harvested in the Delegation and Administration of the State Tax Administration Agency for the province's tax home in fees for national class, or for the home province where the activity takes place, in the case of provincial class shares.
    • Amending the payment period during the voluntary period of business tax for the year 2010 when the case of the quotas referred to in paragraph one above, setting a new deadline that comprise from 15 September to 22 November 2010 inclusive.

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  • Repayment terms for direct debits - Law 16/2009 Payment Services.

    One aspect to take into account the new Law 16/2009 Payment Service is the authorization in the payment transactions and, more specifically, the new system of deadlines for requesting the return of the "direct debit" (bills by direct debit).

    The new law distinguishes between authorized payment transactions and unauthorized payment transactions.

    Payment transactions will be considered approved if the payer has given consent for their execution.

    Consent may be withdrawn unless the payment order is issued and irrevocable, in accordance with art.37 of the Law

    • When the user detects that it has executed a payment order incorrectly or have made unauthorized transactions, must notify the payment institution, without undue delay and in any event not later than 13 months from the date of debit or credit. The deadline to request a refund of debits AUTHORIZED becomes 8 weeks from the date of payment on the account, provided that the following conditions:
      • that when given the authorization, it did not specify the exact amount of the payment transaction, and
      • exceeds that amount the payer could reasonably have expected taking into account his previous spending pattern, the conditions of the framework contract and relevant circumstances of the case.
    • Payer and his payment service provider may agree that it is not necessary to meet these conditions for the return.

    Therefore, you should get from customers who turn debits, consent or authorization of payment.

    For more information, please consult with our office.

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  • Aid 2010: Promotion, personal autonomy and promotion. Accessibility for people with disabilities. Madrid (BOCM 06/02/2010).

    SUBJECT: help people with physical, mental or sensory impairment to promote personal autonomy and the promotion of accessibility. The aim is to collaborate in certain expenses incurred during the financial period, the coverage of certain needs arising from disability.
    APPLICATION DEADLINE: Deadline is Aug. 31 for the budget year, while there is sufficient credit.

    AID TYPE / AMOUNT:

    Specialized care in nursing homes: the maximum amount will be established for Grade III, Stage 2, the RD annually for the economic benefit related to the service. Max. 12 monthly payments

    • 18 years old and have severe or severe dependence.
    • Residences only for those users who have received in previous years for residential care outside the Community of Madrid whose attention is not likely to be dispensed in the Community through its own centers, subsidized or not subsidized by other public or private non-profit.

    Mobility: Not having received public aid for the same purpose or concept in the past 5 years.

    • Acquisition of motor vehicle: maximum amount of € 2,400.
    • Adaptation of motor vehicle: maximum amount of € 1,000.

    Inability to access public transport. Advertise ownership of the vehicle and be in possession of driver's license stating that requires adaptation.

    Exceptional cases:

    • Physically disabled children between 3 and 18, unable to use public transport if parents or guardians do not haveown vehicle .
    • Physically disabled adults who because of their disability can not be in possession of driving license and are unable to use public transport. Excluded: residential scheme.
    • Removing barriers vehicle. maximum amount of € 2,400
    • Beneficiary more than 3 years. Not have received financial assistance for the same purpose in the past seven years from the year following the award.

    Help for transport by taxi:

    • Exclusively for the Community of Madrid.
    • People with physical disabilities from three years old, severely affected his mobility, unable to access public transport.
    • To attend the workplace or have no formal training benefit recognized this collective agreement, contract or other support regulated. Formal training: Maximum amount, 1,350 € per year (135 x 10 months). Work center. Maximum amount, 1,485 per year (135 € x 11 months). For leisure and recreation: Maximum amount, 720 per year (60 € a month).

    Functional adaptation of residence: the maximum amount of € 4,000

    • Excluded extensions or adaptations of newly built housing.
    • Not having received public aid for the same purpose or concept in the last 7 years.

    Buying Hearing Aids: not covered by health system: maximum 840 € / a

    • Not having received public aid for the same purpose or concept in the past 5 years.

    Acquisition of glasses or contact lenses not covered by health system: maximum 300 €.

    • Up to 18 years.
    • Suffering visual loss reflected in its classification of disability.
    • Not having received public aid for the same concept in the past 2 years.

    Acquisition of technical aids that supplanted disability effects: maximum € 3,500.

    • Articulated beds, anti-bedsore mattresses, bath lifts, repositioning equipment, special shower chairs, hoists and chairs up-stairs.
    • Communicators.
    • Fax system, home alarm system (for the deaf).
    • Not having received public aid for the same purpose or concept in the past 5 years.
    • To be Spanish or foreign terms, as provided in Article 10.2 of Law 11/2003.
    • Be registered in the Community of Madrid.
    • Having recognized, in effect, a degree of disability of at least 33%.
    • Opinion that the disability is related to the Optional Technical assistance.
    • No more than 65 on 31-12-2010. Except for the help of taxi driving, will be entitled to the year they turn seventy, provided that they are teachers of this support in the past five consecutive years.
    • If disabled < age, have had gross personal income earned in the fiscal year for two years prior to the filing, do not exceed the amount corresponding to 200% of public income indicator of multiple effects (IPREM) operating in the same year of obtaining such income.
    • If disabled < age > age married or in a similar situation have had in the fiscal year for two years preceding the filing of the application whose gross household income per capita income does not exceed the amount corresponding to 150% of public income of multiple effects (IPREM) operating in the same year of obtaining such income.

    REQUIREMENTS OF BENEFICIARIES:

    • To be Spanish or foreign terms, as provided in Article 10.2 of Law 11/2003. Be registered in the Community of Madrid.
    • Having recognized, in effect, a degree of disability of at least 33%.
    • Opinion that the disability is related to the Optional Technical assistance.
    • No more than 65 on 31-12-2010. Except for the help of taxi driving, will be entitled to the year they turn seventy, provided that they are teachers of this support in the past five consecutive years.

    ECONOMIC CONDITIONS:

    • If disabled> age, have had gross personal income earned in the fiscal year for two years prior to the filing, do not exceed the amount corresponding to 200% of public income indicator of multiple effects (IPREM) operating in the same year of obtaining such income.
    • If disabled age married or in a similar situation have had in the fiscal year for two years preceding the filing of the application whose gross household income per capita income does not exceed the amount corresponding to 150% of public income indicator of multiple effects (IPREM) operating in the same year of obtaining such income.

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  • Finance subdir raises income tax for high incomes.

    Secretary of State for Finance, Carlos Ocaña, said yesterday that the Government is currently considering a "small, modest and very limited" adjustment in the tax on income of individuals for next year, but emphasized that until the time has not yet reached any decision about.

    In statements, Ocaña said any adjustments made on taxation will "only a few tenths"in the tax burden and will not be a matter of imminent but would be included in the General State Budget 2011. Secretary of State stressed the desire not to match a possible rise in the moment "when going to increase the VAT. " Pending more specific, administration sources acknowledged that the Executive is looking a touch upward state tax rate for higher incomes, in line with what some communities have already made about the regional section of the tax.

    Ocaña influenced "categorically" that "there is hidden in the drawer no major changes" in the tribute. In any event, admitted the possibility that there will be some adjustment to ensure a "certain equity and justice in the allocation of the costs of economic crisis, adding, in this sense, there are many options on the table, without No decision is made yet. The Socialist government intends to somehow compensate for unpopular measures such as freezing of pensions, included in the fiscal adjustment plan which also reduced the remuneration of officials and removed the baby check, among other measures to save 15,000 million euros. Shortly after passing this decree, several members of the executive began to talk of a "tax for the rich" has not yet been finalized.

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  • Treasury investigates Spanish opaque 1,000 accounts in Swiss BankinTreasury investigates Spanish opaque 1,000 accounts in Swiss Banking.

    The Tax Office has sent requests in recent weeks to about 1,000 Spanish high net worth who allegedly took funds illegally in the country to locate in Swiss accounts. Finance strategy is to recover the money escaped through administrative channels to not go to prison, where the processes are protracted.

    Finance, through international cooperation in the fight against fraud, has obtained the data of 1,000 accounts in Swiss banks opaque Spanish people who had allegedly evaded billions in taxes in Spain. Although it's great fortunes, the Inland Revenue seeks to recover sums administratively. If you wanted, you could send the case directly to the prosecution, since the amount defrauded exceeds EUR 120,000, the limit above which is a crime and.

    However, Treasury is pressing for the alleged fraudsters choose to rectify the situation before initiating criminal proceedings. In the event that some of the Spanish discovered with opaque accounts in Switzerland opted for belated adjustments should pay taxes on their day raffle with a surcharge of 20%. In addition, would also be required to pay interest on late payments.

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