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Newsletter No. 19 - July-August 2011

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Detail Newsletter No. 19 - July-August 2011

  • The organization The International Accounting Group - TIAG ® welcomes a new member and partner in Spain Arrabe AsesoresThe organization The International Accounting Group - TIAG ® welcomes a new member and partner in Spain Arrabe Asesores

    TIAG ® (International Accounting Group), founded in January 2003, is an international network of accounting firms of high quality. The network has established a global presence and has a membership of over 100 companies in over 60 countries.

    The commitment of the members TIAG is the dedication to 100% customer satisfaction, a thorough understanding of your business, the continued awareness to anticipate their needs, industry knowledge and market and customer responsiveness and accessibility continuously.

    The local business communities around the world recognize TIAG members as leaders in their field. The members' experience and dedication to customer service sets the standard for all members TIAG.

    Therefore ARRABE ASESORES has been called to be a member of this network as a company committed to providing its customers with excellent accounting services, active listening, and then using their knowledge and experience, along with members of his national team and international to respond with practical business solutions.

    Without doubt a great international recognition is a good example of the dedication of the office to become trusted advisors, helping customers prosper through the profitable growth of their businesses. For more information:

    http://tiagnet.com/index.php?option=com_mtree&task=viewlink&link_id=4550&Itemid=140

    Source: AuthorsBack Top

  • New tax measures approved through the RD-Law 9 / 2011 of 20 AugustNew tax measures approved through the RD-Law 9 / 2011 of 20 August

    INCOME TAX

    • STAGGERED PAYMENTS PERCENTAGE CALCULATION - TRLIS Art.45.3 MODE

    Exhibition grounds: "temporarily raises the percentage calculation of the installments that must make the large companies turnover of more than 20 million euros, although in fact this rise is most noticeable in the case of those whose annual turnover exceeds the amount of sixty million”

    Measures with exclusive for tax periods that start within years 2011, 2012 y 2013:

    VOLUME OPERATIONS during the 12 months beginning p.i.:ART.45.3 MODEPERCENTAGE installment payment calculation
    NO EXCEEDS 6.010.121,04 €optionalMultiply by 5/7 the tax rate rounded down
    EXCEEDS los 6.010.121,04 €obligatorybusiness net figure in the 12 months beginning p.i
    < 20 million €=>20 million € e < 60 million €=> 60 million €
    Multiply by 5/7Multiply by 8 /10Multiply by 9/10

    The provisions of this sectionnot applicable to installments whose reporting period has expired the entry into force of this Royal Decree-law (20-08-211)

    LIMITS Application in time toTax losses COMPENSATION from previous years - TRLIS Art.45.3 MODE

    Measures with exclusively for tax periods that start within years 2011, 2012 y 2013:

    VOLUME OPERATIONS during the 12 months beginning p.i.:LIMITATION ON COMPENSATION OF art.25 Tax losses TRLIS
    EXCEEDS los 6.010.121,04 €business net figure in the 12 months beginning p.i
    < 20 million €=>20 million € e < 60 million €=> 60 million €
    UNLIMITEDlimit 75 % the b.i. prior to such compensationlimit 50 % the b.i. prior to such compensation

    • Extension of MAXIMUM forTax losses COMPENSATION 15 to 18 years old

    Modification art.25.1 TRLIS with effect for taxable years beginning on or after 01-01-2012

    Reason: “this extension will benefit all types of entities, including Reduced Size Companies

    Art.25.1. "The tax loss carryforwards that have been liquidated or self-assessment can be offset against positive income of taxable years to conclude in the 18 years immediately successive

    LIMIT Application in time to DEDUCTION OF GOODWILL FINANCIAL in non-residents:

    Measures with exclusive for p.i. are initiated within the years 2011, 2012 y 2013:

    Reason: “a limit, also temporary in application to the deduction of goodwill financial for three years may be deducted at a rate lower than usual but, given the legal wording, does not preclude the deduction of these amounts ultimately at a later”.

    The deduct the difference referred to the art.12.5 of TRLIS (Value adjustments, impairment loss on revalued assets, securities representing the share capital of non-resident in Spanish territory, whose income eligible for exemption under art. 21 of this Act), which is deducted from the taxable income in the tax periods beginning in 2011, 2012 or 2013, is subject to annual limit of one hundredth of the amount.

    VALUE ADDED TAX

    Tipo impositivo aplicable a la entregas de vivienda (4%):

    Exposición de motivos: “…se adopta una medida que tiene carácter temporal,... Así, con vigencia exclusiva hasta el 31 de diciembre de 2011 las entregas de inmuebles destinados a vivienda se beneficiarán de la tributación al tipo superreducido del 4% en lugar del 8% habitual.

    Con efectos desde la entrada en vigor de este Real Decreto-ley (20-08-2011) y vigencia exclusivamente hasta el 31-12-2011, se aplicará el tipo reducido del 4 % del IVA a las entregas de bienes a las que se refiere el art.91.Uno.1.7º de la Ley 37/1992.

    El Art.91.Uno.1.7º hace referencia a:

    “Los edificios o partes de los mismos aptos para su utilización como viviendas, incluidas las plazas de garaje, con un máximo de dos unidades, y anexos en ellos situados que se transmitan conjuntamente.
    En lo relativo a esta Ley no tendrán la consideración de anexos a viviendas los locales de negocio, aunque se transmitan conjuntamente con los edificios o parte de los mismos destinados a viviendas.
    No se considerarán edificios aptos para su utilización como viviendas las edificaciones destinadas a su demolición a que se refiere el artículo 20, apartado uno, número 22, parte A, letra c de esta Ley”.

    Fuente: Elaboración propiaVolver Arriba

  • On September 1, comes into force the new contract to train young people up to 30 yearsOn September 1, comes into force the new contract to train young people up to 30 years

    On September 1, shall enter into force the decree law approved by the Government last August 30 that includes the new training contract until 2013, can be made to persons under 30 years.

    Official State Bulletin (BOE) has published the Royal Decree of "urgent measures for the promotion of youth employment, the promotion of employment stability and maintenance of retraining program for people who exhaust their benefit unemployment. "

    All measures included in the decree shall enter into force with effect from September 1, except for extending the help of 400 euros for the unemployed who have exhausted their benefits, which has effect from 16 August.

    The law includes other measures, most notably the suspension for two years from the obligation to make fixed for workers over a period of 30 months have been chained for 24 months on temporary contracts.

    Also extended until 2012 the deadline for temporary contracts may become permanent employment promotion, featuring an award of 33 days per year worked in case of unfair dismissal, compared with 45 days of conventional fixed contract.

    In addition, the decree postponing the fund for the capitalization of dismissal, which was scheduled in the labor reform, because it requires an investment is not viable in the current economic situation.

    To compensate, 2013 be extended until the assumption by the Wage Guarantee Fund (FOGASA) Payment of 8 days per year worked in dismissals for objective reasons which are justified and that involve compensation of 20 days per year worked.

    Also, the FOGASA be integrated with the Public Employment Service in a single agency within six months from the approval of decree.

    For more information, contact our employment relationships.

    Source: ExpansiónBack Top

  • Finance outstanding debt waiver to enter less than three eurosFinance outstanding debt waiver to enter less than three euros

    Treasury debt has resigned to enter period receivable in less than three euros executive, as its management cost is greater than the money that eventually enter the public coffers, according to a joint resolution of the General Comptroller of the State Administration and Directorate General of Inland Revenue published in the Official State Bulletin (BOE).

    In that decision, which comes into force tomorrow, it is agreed the cancellation and those debts are written off value of less than three euros for which is not going to continue the collection management for reasons of "strictly economic", since its amount is "insufficient" to cover the cost that represents your collection.

    According to State intervention and the Tax Office, the purpose is simply to avoid tax collection actions which require a "no profit" for the Treasury or the fulfillment of the objectives entrusted to the Public Administration. "This is the case of settlements whose levy generates higher costs to resources that could potentially arise from those," they said.

    Therefore, starting tomorrow and cancel the debts are written off of settlements made by the Tax Office of the resulting debt to be recovered for less than three euros at June 30, 2011, and the settlements made by organs of State Administration and autonomous bodies whose collection management executive in a period corresponding to the tax office.

    Source: AuthorsBack Top

  • 62% of the Spanish still connected to the working holiday62% of the Spanish still connected to the working holiday

    The majority of Spanish people off costs of their work during the holidays. Some 62 percent say they are always connected to work on his vacation period. 44 percent check their email during this period through their Blackberry or your professional social network. In this sense, the French, who has done the same study showed a higher level off the Spanish.

    Laptop, BlackBerry or smartphone, email, and professional social networks that users can do, if they wish to keep abreast of developments in your company. The company Viadeo, a professional social network with a million users in Spain, conducted a survey among Spanish Internet users to know how disconnected vacation.

    The main finding is that nearly two in three respondents, 62 percent, still quite often what happens in their workplace during their holidays. From the above percentage, 44 percent see "sometimes" email via their BlackBerry or through their professional social network and 18 percent do so regularly, because your boss asks you to stay connected while on vacation.

    On the opposite side, 40 percent of users who participated in the survey Viadeo stay away from the previous trend. 20 percent connected "very little", while only reachable in an emergency. At the end of this pole is 18 percent who consider their "vacations are sacred" and therefore "never" connected.

    High-tech devices now allow employers and employees in positions of high responsibility to go on holiday with confidence, knowing that their work can be controlled at a glance, "says the Partnership Manager and Head of Professional Communities in Spain, Pol Santacana.

    Viadeo, which worldwide has more than 35 million users, has completed the same questionnaire as the Spanish to the French. In this case, the French have shown a greater ability to disconnect. 44 percent of respondents, up 38 percent Spanish, maintain the connection is strictly necessary for the holidays.

    On the side of those who maintain a certain regularity in their connection in time of rest, the French consulting your regular email through their BlackBerry or your social network account for 35 percent versus 44 percent of Spanish. The only neighboring country than Spain at the time of acceding to the request of the chiefs to stay connected on vacation. About 21 percent of French are operational, up from 18 percent in Spain.

    Source: Portaltic/EPBack Top

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