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Latest Newsletter: No. 14 - February 2011

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

Details Newsletter No. 14 - February 2011

  • Approved emergency plan to promote stable employment and retraining.Approved emergency plan to promote stable employment and retraining.

    The Council of Ministers approved a Royal Decree on Urgent Measures to promote the transition to stable employment and retraining of unemployed people.

    This Royal Decree develops known as the Emergency Plan, including the Economic and Social Agreement signed with the social partners, which includes four concrete measures with a temporary nature:

    • Exceptional employment program for transition to the stable. Will be a special, limited in time, 12 months, and promote the recruitment of young people up to thirty years and people in long-term unemployment with a part-time work between 50 and 75 100 of the total.
    • This recruitment will be right for twelve months to a reduction in employers' contributions to Social Security 100-100, if companies with fewer than 250 employees, or 75 100, in the case of companies with more than 250 employees, provided leading to an increase in staff of the company.
    • Moreover, when these contracts involve temporary basis, provided that the minimum duration is six months, there will be incentives for conversion to permanent contracts.
    • Retraining program for people who have exhausted their unemployment protection. This specific program of national benefit to those people who, as of February 16, 2011, exhaust their unemployment protection.

    This new program establishes the rights of the beneficiaries:

    Make an individualized and personalized itinerary that includes a diagnosis inclusion on their employability, and active policy measures aimed at improving employment. Participate in measures of active employment policy aimed at retraining and / or vocational rehabilitation necessary to facilitate their incorporation into the labor market, especially in emerging sectors with high growth potential. Receive up to a maximum of six months, financial support to accompany the four euros, linked to performance of the shares of active employment policy, where income in the household does not exceed 75 per 100 Minimum wage.

    Actions to improve the employability performances combining counseling and job training. Public Employment Services will implement individualized and customized itineraries employment for young people, over 45 long-term unemployed and people from the construction industry and others affected by the crisis, within these groups, having low qualification.

    Inclusion of unemployed people in training activities aimed at busy people. During 2011 the Public Employment Services will ensure that the training plans for persons employed primarily to participate in the overall implementation plan and in relation to the total of people who start training in the same, between 20 and 100 and to 40 100 unemployed people.

    Through this Emergency Plan, the Government aims to help companies advance procurement decisions of workers, mostly young and long-term unemployed; to affordable coverage to people who exhaust their unemployment protection while improving their employability support Custom unemployed persons in active job search and increase training opportunities for unemployed people to improve their chances of returning to the labor market.

    Source: DatadiarBack Top

  • Is it worth making a will and how much ?.... Lots of advantagesIs it worth making a will and how much ?.... Lots of advantages

    Simple, fast and reliable one hundred percent. A will is the best mechanism to ensure compliance with decisions on the future of the estate of a person when he dies, regardless of whether the setting of the deceased is a married couple with children, a partner, a single parent or single parents, widows or other models of coexistence. In addition, the will is convenient and economical, costing around 60 euros.

    However, in the absence of a will, who will decide how the distribution of the estate? Neither more nor less than the Act Spanish legislation sets rules governing the division of property if not in writing the will of the deceased. In this case, the legal regime grants inheritance rights to children and grandchildren of the deceased and, failing that, their parents or ancestors. The position of the spouse in the line of heirs is not privileged and that is one of the fundamental reasons that should make a will. Only in the absence of children, grandchildren and great grandchildren, parents, grandparents and great grandparents of the deceased spouse would inherit the state the beneficiary of all assets, only when there was no family.

    This is an exceptional case less than one would expect: since 2000, the Exchequer has admitted about 54 million euros in Unaddressed family heirlooms. Of that money, 34 million from the estate of the deceased and the other 20 current accounts and funds left unclaimed after the owner's death.

    ADVANTAGES OF WILL

    Die without that in writing the will of the deceased may involve more than a headache for their heirs, particularly, their children and the widow or widower of the deceased. Although current legislation empowers citizens to test from the age of 14 despite not having any problem, make a will is especially recommended for those married without children, for people whose spouse does not work and for unmarried couples.

    Emerge an essential figure in the signing of wills and the distribution of inheritances: the notary. Among the diversity of wills that accumulate in the drawers of notary offices, the most common and desirable (can not be disputed) is open will notarized. To complete this document should go to the notary with the DNI and explain in as much detail as possible the target you want to give the owner's property when he dies. It is known that the notary may request the deed to the property that will be bequeathed or more information about who are the heirs.

    PROBATE

    In the open will notarial records the last will of the testator in deed, by what he writes and who ensures that the clauses are benefiting from the law. One of the most important notarial functions is the preservation of the will: the original is kept by the notary and the testator receives a copy. After the notary public record the document in the General Register of Last Will with the date of completion. In case of death, just go to that record by a Certificate of Last Will and see if there is a will, and also, if more than one, which is the last and what is notary. This process ensures confidentiality to the testator, which may be smoother if you want to book a secret his last will, as only heirs when you die may consult the record the contents of the will.

    Wills are the most common "generic" to observe that the common property of a couple moving from one to another when one of them dies, and your children if both die. In these cases must be made two wills, one for each partner.

    Our country has a peculiarity: the law that applies in the Spanish territory called "common" is the Civil Code, but Catalonia, Navarra, Baleares, Aragón, Galicia and part of the Basque Country have specific regulations, the statutory, that is different.

    In the common ground does not allow a person with children will leave all their property, or the universal enjoyment of their heritage, their spouses. But neither can forget the will to the spouse or to one of their children. If the will is subject to statutory law provides greater freedom to test, but there are so many areas and ways to make wills and inheritance, it is best to consult each case notaries and lawyers.

    WHEN WILL THERE

    Despite the advantages of making a will, it is common that the Certificate of Last Wills report that the deceased has not written. In the order of inheritance, then each group of related excludes the following, ie the second group would receive goods in the absence of the above and so on. The order is as follows:

    • receive their inheritance children , and only in their absence, the grandchildren .
    • If there are neither children nor grandchildren, the estate would fall on the great-grandchildren.
    • In the absence of all previous inherit the parent of the deceased.
    • The following are the grandparents inherit , and only failing that, the great-grandparents.
    • If you do not have grandparents or great-grandparents, spouse inherit.
    • In the absence of spouse, brothers inherit of the deceased and, failing that, the nephews.
    • If you do not live any of these family members, property would fall on the other relatives, but only to the fourth degree of consanguinity.

    State be the last to inherit, according to this line.

    The cost of the Declaration of Heirs notary can be multiplied by three the price and will reach about 200 euros, but if done before a judge as to the collateral relatives, the costs rise significantly.

    YES WHEN PARTITION WILL BE MADE

    If the deceased has left a will, there may be an express delivery of goods, so that corresponds to one or a few specific to each heir. Will is called partitional. If so, the heirs shall conform to the will of the testator.

    Moreover, the voluntary partition, made by all heirs by mutual agreement, can be formalized in a public or private, but if it is appropriate to be made in writing before a notary public. The latter is required as part of the heritage property. This is achieved that can be registered in the Land Registry on behalf of the new owners. Also provides the option of dividing the inheritance through a counter-divider, which can be chosen by the deceased in his will or appointed by the judge at the request of the heirs.

    INHERIT THE STATE WHEN

    In the absence of heirs, the state receives the estate of a deceased person is obliged to allocate part of the estate to charities and social action, both public and private. Communicating the death of someone leaving an estate without heirs gives the complainant the possibility of charging the 10% that apply to the Treasury by inheritance.

    Source: InvertiaBack Top

  • Preventing and combating tax evasion helped raise 10.043 million.Preventing and combating tax evasion helped raise 10.043 million.

    Recovered resources represent about 1% of Spanish GDP.

    Secretary of State for Finance and Budget Carlos Ocana, and the general director of the Tax Office, Juan Manuel López-Carbajo, today presented the results of efforts to prevent and combat fraud in 2010, accounting for income the public purse of 10.043 million euros, 23.7% more than in 2009 and about 1% of GDP (Gross Domestic Product). In total, the result of effective planning in preventing and combating fraud, recovered 45.583 million euros since 2005.

    In 2010, the direct collection of control actions, including reduction in shareholders' returns, amounted to 8.499 million euros, 21.3 percent more than in 2009. The collection of voluntary adjustments attributable to the induced effect, increased by 38.9 percent to 1.544 million euros.

    ATTENTION TO THE MORE SERIOUS FRAUD

    The long-term planning and emphasis on fraud investigation more complex, higher amount is the main reason for increased revenue for prevention and fight against fraud in recent years. In 2010 the average debt per taxpayer inspected amounted to 250,888 euros, 43.9% more than in 2009. The average debt has been climbing since 2005, when it was at 116,000 euros.

    As proof of the result of planning and attention to fraud more importantly, it should be noted that this year the main increase is due to the results from the actions of central control of the Delegation of Large Taxpayers, established in 2006 and manages the relationship with taxpayers who have a turnover exceeding 100 million euros.

    Tax crime records referred to prosecutors were 938 in 2010, and disappoint a whole share totaled 696 million euros, 11.2% from the previous year.

    Investigations into the use of large amounts of cash with high-denomination banknotes have resulted in up to 2010 shares settled for a total of 1,114 million euros. Of these, 425.56 million are for late return, 541.03 debt and filed for crimes reported 147.9.

    In 2010, 5,809 taxpayers inspected the property sector, 16.5% less than in 2009. The debt amounted discovered, however, 19% to EUR 1.735 million.

    WARRANTIES FOR THE RECOVERY OF TAX DEBT

    Actions to ensure the recovery of debts rose 8.40%, reaching in 2010 a total of 2,017. These actions are carried out in coordination between the departments of inspection and collection in order to prevent economic leakages from fraudsters and allowed in 2010 increased by 20.1% compared to 2009 the total amount for these actions, reaching 1,492 million euros.

    GUIDELINES FOR CONTROL PLAN 2011

    In 2011 the basic criteria of performance in the control work will focus on testing and research on tax evasion, fraud and tax collection phase control over the ceded taxes.

    The bulk of the performances will take place in areas where there is a greater perception of fraud, such as professionals or taxpayers with external signs of wealth that are inconsistent with declared income levels, and the fight against the economy together and coordinated with the Inspectorate of Labour and Social Security Treasury.

    The most important and complex fraud will receive special attention and control the tax engineering and abusive tax planning, corporate trust structures and frameworks created to avoid paying taxes, creating intra-group financial liabilities financial cost generators to reduce or eliminate tax bases obtained and should be taxed in Spain, as well as the misuse of transfer pricing primarily on three major concepts:

    • corporate restructuring,
    • the valuation of intangibles,
    • treatment of losses from the global economic crisis.

    Continue to control the actions of previous years, such as those related fraud schemes in VAT on intra-Community transactions, verification of tax groups and corporate income tax group of entities in the VAT, and other real estate, adjusted the current importance of these activities and estimated risks. On the other hand, strengthen the control of foreign trade and Excise special attention to the control of customs value of imported goods, to actions related to the security of the supply chain as well as enforcement exemptions or reductions, particularly in the tax on hydrocarbons and the Special Tax on Certain Means of Transport.

    For the development of these actions will strengthen the tax collection process and improve data selection tools and working methods.

    Source: AeatBack Top

  • ERE affected workers fell by almost half in 2010.ERE affected workers fell by almost half in 2010.

    The number of workers affected by job layoffs (ERE) was reduced by almost half in 2010 compared with the previous year, according to latest figures from the Ministry of Labour and Immigration.

    Specifically, a total of 300,352 workers were affected by ERE during the past year, compared to 549,282 in 2009, which, in relative terms, implies a decrease of 45.3%, after having been in 2008 rising to rates of up to four digits.

    The number of ERE approved dropped to 17,149, down 11.7%, of which 15,560 were agreed with representatives of workers and 1,589 agreed not affecting, respectively, 263,975 and 36,377 workers.

    Of the total cases approved in 2010, a total of 7,054 fall in the industry, with a decrease of 30.2%, while 6,698 do so in the services (+2%), 2,547 in construction (+36, 5%) and 850 in agriculture, compared to 899 who were affected in 2009.

    Less redundancies

    During 2010, the number of cases of termination of employment (redundancies) approved by the labor authorities fell by 13.2% year on year, with 3,457 processes. These records meant the firing of 51,880 workers, 18.3% less.

    For its part, the ERE temporary suspension of employment reached 10,532, 20.9% less, while the number of people affected by these cases can be reduced by more than half, to 210,359 workers.

    Deserve a chapter of the ERE reduced hours, an instrument which allows for the reduction in working hours to collect unemployment benefits, and also entitle to a 50% reduction in employer contributions to Social Security for common Provided that the company undertakes to maintain the employment of workers affected for at least one year after the completion of the reduction in authorized hours.

    This type of ERE is not used much in Spain, as evidenced by the data that the Ministry of Labour, although the Government, adapting the German model, wanted to strengthen it in labor reform as an alternative to dismissal.

    Of the 300,352 workers affected by ERE in 2010, a total of 3,160 had a reduction ERE conference, which still represents a 48.3% higher than last year. In addition, the number of records reduced hours rose by 48.3% to 3,160 processes.

    Source: ExpansiónBack Top

  • Finance companies may require data on their customers without inspection.Finance companies may require data on their customers without inspection.

    The Inspectorate of Finance may request information on business customers without linking it to inspections and checks on the tax situation or the company itself or its customers.

    Thus, establishing a Supreme Court ruling (TS) of 13 January 2011, annulling an order of the High Court which ruled that the tax office has the authority to request information about third parties without these demands data are linked to records.

    Thus, Treasury can request any information to companies without waiting for the courts to respond to their possible remedies.

    In this case, the Treasury get the listed property appraised by a society that refused to do the grounds that they violated customers'privacy and confidentiality of their appraisers.

    The National Bureau of Fraud Investigation (Onif) of the Tax Agency (AEAT) sent a request to an appraiser society in which he requested information on the assessments made during two years, including the reference number of the real estate cadastre, data on the location of the property assessed (full address, street name, zip code, municipality and province of the property), square footage, property type (building, floor, single-family, commercial premises ...), value the assessment and identification of the applicant for the appraisal (NIF, name or business name).

    The thesis void

    The order of the Audiencia Nacional (AN) suppression, of 9 December 2009, remained as the only argument that the information requested by the Chief Inspector could not be provided to the Aeat, as it was not "explicitly linked to acts of Check of the tax status of certain taxpayers, nor in the regulation of the tax status of the entity required."

    The car based its decision on Article 93.2 of the Law on Administrative Jurisdiction (LJCA) which states that the reporting obligations individual requirement should be requested by the tax authorities. "Therefore rule out the spread of the data requirements for Finance.

    By contrast, the reporter of this crucial decision, Judge Fernandez Montero, states that "an act legally supported and authorized by the person is competent to do so, demonstrates without a rigorous examination of the doctrine invalid defended by the order of the Audiencia Nacional."

    While the Central Administrative Tribunal Económico (TEAC) was right to Aeat, compared to a judicial remedy, the National Assembly opted for the appraiser.

    TS said that the NA has "partially weighted, in all respects incomplete and without subjecting even the regulatory rigor, the validity of the act, which clearly exceeds the scope of this piece, especially when the disregard of the discussion by the parties , total light is solved without taking into account either the statutory criteria or the case law associated with them."

    The appraiser enterprise resource alleged lack of attachment to minutes of evidence, alleged a violation of professional secrecy and stressed that access to the request, the Administration would get information that could be used, creating an irreversible situation, because if there was a favorable ruling for the purposes of delivering information would have been accomplished.

    While he considered they would not suffer the interests of the tax, which would be penalized only get the information that a simple delay.

    It is not bad in itself

    The Case TS responds to these issues. Considers it necessary to depart from the Constitutional Court has established that "knowledge of the data of taxpayers by the Treasury can not itself be directly damages establishing an entity comparatively testable".

    The Supreme Court determines that a judgment by not create an irreversible situation. In principle entail the return of all information submitted, and given an information on appraisals, the appraiser's customers are not involved in this process and no evidence that it holds its representation to protect their interests, making content lacks a possible breach of confidentiality.

    The rapporteur said that before a public interest requires immediate compliance with the request, not be invalidated by "a certain alleged economic interests".

    It further submitted that can not be denied that public interest demands, in principle, the immediate completion by the affected entity of the request for information, and that "constitutional duty under provisions of Article 31.1 of the Constitution, which is a concrete manifestation and essential obligation to certain entities under Article 93 of the Tax".

    This article sets out the reporting requirements for natural or legal persons, public or private, must provide Finance all sorts of data, reports, records and tax documents with relevance related to the performance of their own tax liability or deducted from economic, financial professionals or others.

    Source: El EconomistaBack Top

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