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Newsletter: No. 16 - April 2011

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Detail Newsletter No. 16 - April 2011

  • Start the campaign for the submission of tax return income tax of individuals 2010Start the campaign for the submission of tax return income tax of individuals 2010

    The Income Tax of Individuals (income tax) levied on the income earned by individuals ordinarily resident in Spain, considering their personal and family circumstances.



    Online or by telephone:

    • 4 APRIL 30 JUNE 2011
    • Until June 27, 2011 if debit payment (debit, 30 June)

    Other roads:

    • 3 MAY-30 JUNE 2011
    • Until June 27, 2011 if debit payment (debit, 30 June)


    • 3 MAY-30 JUNE 2011
    • Until June 27, 2011 if debit payment (debit, 30 June)


    a) Earned income (wages, salaries, pensions ...).

    b) Investment income (dividends, interest on accounts ...) and property (real estate lease ...).

    c) Income from business activities (entrepreneurs, professionals ...).

    d) Gains and losses (for transfer of goods, certain prizes ...).

    e) Income allocations established by law (ownership of certain buildings not leased housing than usual ...).

    The amount and nature of the income received during the year determines whether you are required or not to file the 2010 income statement.


    In general, they are required to submit income tax return for individuals ordinarily resident in Spain that have achieved fiscal 2010 revenues in excess of the amounts for each class or source notes:

    A) Integrated work yields the following limits:

    1º. In general, the annual limit is 22,000 and, if coming from a single payer. This limit also applies if you have received from several payers when:

    • The sum of the amounts received from econd and other payers, in order of amount, not exceeding, together, 1,500 and annual.
    • His only income from work consisting of Social Security pensions and other benefits of passive and that the retention rate determination had been made ??applicable under the special procedure established by regulation. This procedure should apply for the months of January and February of declaration (model 146).

    2º. The limit is set at 11,200 and annually when:

    • Come from more than one payer, if the sum of the amounts received from the second and other payers, in order of amount, exceeding 1,500 and annual.
    • Have been perceived spousal annuity for the spouse or food, except that the latter come from the parents by court order.
    • The payer of income is not required to withhold (eg, pensions from abroad).
    • Se perciban rendimientos íntegros del trabajo sujetos a tipo fijo de retención.

    B) Full return of investment income and capital gains or income subject to withholding to account, together do not exceed 1,600 and annual.

    C) Imputed property income coming from the ownership of property, full return of treasury bills and grants for the purchase of housing units or appraised price, with the limit set of 1,000 and annual.

    Not have to declare that obtain only earned income, capital (fixed and movable), economic activities and capital gains, whether or not subject to withholding, if the sum of all not exceeding 1,000 and annual economic losses lower at 500 e.

    However, taxpayers must file a return order to benefit from the implementation of the following deductions or reductions:

    • Deduction for investment in residence.
    • Savings account deduction company.
    • Deduction for double international taxation.
    • Reductions in taxable income for contributions to various social welfare schemes.

    These limits are the same individual and joint taxation. If you exceed any of these limits is required to file your return.


    Who can apply for the draft declaration?

    All taxpayers if their income in 2010 came exclusively from:

    a) Earned income.

    b) Investment income subject to withholding or deposit and Treasury derivatives.

    c) Imputation of income property if from a maximum of two properties.

    d) Capital gains subject to withholding or deposit and grants to acquire residence.

    There may enter or confirm (provide) the draft statement:

    a) Those who have obtained progressive income exempted under agreements to avoid double taxation treaties signed by Spain.

    b) Those with pending compensation negative items from previous years.

    c) Regularize the tax situations from statements previously presented.

    d) Those who are entitled to the deduction for double international taxation and exercise the right.

    If your situation we can not drafted the declaration, send data to help build FISCAL your tax return.


    More information: Arrabe Asesores

    Phone 902547950/911444130

    Source: Authors and AEATBack Top

  • Changing the system of improvement works deduction in income tax to boost property sector rehabilitationChanging the system of improvement works deduction in income tax to boost property sector rehabilitation.

    In order to promote the rehabilitation of the housing sector, the Council of Ministers held last April 20, agreed to change the system of deduction for improvement works in the Income Tax (Royal Decree of April 9, 2010) making it more operational and increasing the deduction for housing reform from 10% to 20%.

    Therefore, it has expanded the object of the deduction, which are no longer limited to works carried out in the main residence, but what be extended to those carried out in any home , including intended to be leased but are pending lease, with the exception of that economic activities are affected by the taxpayer.

    Sector output fell 31% in February compared to the same month of 2010, representing the largest decline across the European Union, according to data released yesterday by Eurostat.

    Source: DatadiarBack Top

  • Flexicurity Labour: that is?Flexicurity Labour: that is?

    Flexicurity means, the combination of flexibility for employers and on the other hand, the security for workers, this term has its beginnings as an expression of the 90 by the Social Democratic Prime Minister Poul Nyrup Rasmussen.

    But as application model has its beginnings because of the labor agreement of 1899, after the general strike, by the time they were recognized to employers the right to hire and fire, while the power workers have a union or join him to negotiate wages with labor conditions.

    One can also say that Flexicurity as a concept was coined by Dutch sociologist Hans Adriaansens, in the mid 90's, when they were carrying out the laws of Flexibility and Security and Temporary Employment, new policies aimed at employment of the socialist-liberal coalition purple. With the aim of combining the interests of employers and employees to improve competitiveness and security.

    To speak of results, one example is the Netherlands in 2007 recorded an employment rate of 76% managing to be the second highest in EU-27 average and 65.4%, and 65.6% in Spain, ie 6 points over the 2010 Lisbon target.

    On the side of the Nordic countries, Denmark, leading to the employment rate of 77.1%, achieving placed as the first EU-27, implementing active employment policies as well as flexible labor contracts, which managed to be one of the successes of the Scandinavian model, showing a sustained economic growth over time applying for termination benefits, generating high activity.

    Also achieved a state of being supported by high taxes on income of individuals for job creation, with low taxation on business.

    This model of growth provides a defined and dynamic redistribution through spending can combine efficiency with indexes of global competitiveness and equity while showing minimal indices of inequality, with a minimum percentage population below the line poverty and achieving important indexes of economic security, creating a low corruption in different sectors.

    Many who are in favor of flexicurity say it is ideal for today's labor market problems that marks a low employment rate and high rate of unemployment, besides being a dual system of employment. Those who are in favor are the Council and Parliament, the social partners within the found-European Trade Union Confederation and the European employers Euro Business and UEAPME, which group is responsible for SMEs, in addition to OECD and ILO.

    While in Denmark, free dismissal occurs with 4 years of unemployment insurance which is run by unions, in addition to applied training continues, it is found that in Denmark 72% of workers often change jobs compared to EU 40%.

    So the main objective flexicurity provide protection for workers by ensuring their right to work, which does not mean their jobs.

    Examples of measures:

    1. 1. It offers the possibility of exchanging time off for pay.
    2. 2. Databases or time banks
    3. 3. Workshop under 8 hours, 6 hours to 4 hours
    4. 4. Adaptación de la jornada laboral a circunstancias personales o familiares
    5. 5. Job sharing (compartir puesto)

    Setting economic / social / business


    Indicators of labor flexibility

    • In the EU15 20% of contracts are part-time. (1)
    • Highlights Netherlands with 47% of part-time contracts. (1)

    Productivity Indicators

    • The average working time in the EU15 is of 1,550 hours per year. (2)
    • In Holland, works an average of 1,350 hours per year. (2)
    • Inverse relationship between working time and productivity. Maximum output per hour worked in countries with shorter sessions, such as Holland, Belgium, Germany. (1)


    Indicators of labor flexibility

    • In Spain only 12% of contracts are part-time, of which only 4% are males. (1).

    Productivity Indicators

    • In Spain, works an average of 1,800 hours per year. (2).
    • Spain is 16% below the EU15 average. (3).
    • Is the third least productive in Europe, ahead of only Greece and Portugal. (3).
    • Spain is the third country that has less performance for each hour worked (1).





    Source: NetConcilia - Gestión PYMEBack Top

  • Social Security stresses the need to verify reports of contributions and of working life Social Security stresses the need to verify reports of contributions and of working life

    The General Treasury of Social Security (TGSS) has begun shipping to twenty-one and a half million workers their bases and working lives in a campaign that, as in previous years, will continue throughout the coming months.

    Social Security workers recalled the need to ensure that the details of your work and contribution bases correspond to the periods in which workers have contributed and the bases they have done. These data are essential when it comes to receiving benefits, for example, for pensions or other benefits such as maternity or paternity leave, the regulation requires a minimum contribution periods. Furthermore the amount of pension corresponds to the contribution base and the number of years of contributions.

    Immediate release of working life

    To make it easier and immediate to obtain the working life of workers, the General Treasury of Social Security will launch a new service through SMS messages to mobile phones.

    Citizens to facilitate their personal mobile number to TGSS may request and obtain their working lives through the electronic Social Security https: / / and without receive a digital certificate sms on your phone with a code number, allowing them to get at the moment its working life.

    In the information sent this year with working life explains how to notify the Social Security or correct phone number if it has changed or is incorrect. It can be done by completing and submitting a form without charge attached to the letter received by the workers, people in some of the Administrations TGSS or through the electronic platform in the above address.

    Working Lives Campaign is aimed at all workers in the country who have been involved with the Social Security Treasury sometime in 2010, regardless of the regime to which they belong, except for the Special Scheme for Coal Mining, due to the peculiarities of your contribution. The documents are sent in Castilian and co-official languages ??in those provinces where there is a second official language.

    These campaigns were launched in 2001 by sending reports of the Listing Rules of 2000 to employees of the General. Beginning next year, the report also included working life of the workers themselves beginning a process of expansion of information to include self-employed or the base price of the last 15 years over 60 years, so they could see quotations on retirement is calculated.

    Para más información:

    Source: DatadiarBack Top

  • The Labour and Immigration Minister announced an increase in penalties after the deadline for regularizing undeclaredThe Labour and Immigration Minister announced an increase in penalties after the deadline for regularizing undeclared

    The Minister of Labour and Immigration, Valeriano Gómez, announced that after the expiry of the year and a half to give the Government to regularize employment voluntarily submerged, penalties will be increased "significantly. "

    After the press conference of the Council of Ministers, which approved the bill on pension reform, Gomez said that after this 'grace period' (from June 2011 to December 2012), where the government granted "incentives "for companies and workers rectify malpractice, sanctions will harden in most cases.

    "What we aim is to open a period as possible to regularize the situation voluntarily (irregular employment) and that the State help it. After this period, some behavior must be punished in a more intense, " said Gomez, who denied that it is a sort of 'amnesty' to regularize their status violators in exchange for avoiding sanctions.

    "More control, more sanctions on those who fail, "he reiterated Gómez, recalling that currently existing fines for those workers who are receiving unemployment benefits and at the same time, working irregularly. So he said that every year 250,000 records open to employees for violating this rule.

    The head of Labour said that incentives be adopted by the Government to facilitate the voluntary adjustment relate to, among other things, time for the debts accumulated by companies can be paid with the greatest potential.

    While admitting that there are already delays in payment of debts, said the government can "help them last longer, and lighten the guarantees to be provided to eligible companies such postponement.

    Was negotiated with the social partners.

    Gómez avoided going into details, because the Executive's intention is to move undeclared plan to employers and unions to negotiate the details of it, although he said his department already has "very advanced" with a double intention: improve the sustainability of social protection systems and ensure decent work.

    She indicated that it is "difficult "to estimate how undeclared work may extend, and re-emphasized that, according to various studies, the underground economy in Spain is between 15% and 25% of GDP, in line with other countries of Central or northern Europe.

    "Undeclared work is a common phenomenon across Europe, "he said Gomez, recalling that in order to emerge undeclared is common in the whole EU, hence the inclusion in the "Pact of the Euro '.

    Source: Europa PressBack Top

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