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Latest Newsletter No. 34 - January 2013

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Details Newsletter No. 34 - January 2013

  • Summary of the Law of State Budget 2013 and accompanying lawsSummary of the Law of State Budget 2013 and accompanying laws

    As every year through this set of rules are put in place new rules. This year we are especially relevant modifications so you attach an extended abstract we hope you find it useful

    Important developments are presented in the income tax and corporation tax.

    See accompanying budgets and

    Source: AuthorsBack Top

  • Work calendar for 2013 in the Comunidad de MadridWork calendar for 2013 in the Comunidad de Madrid

    Every year we put in your power the work schedule so that you expose in your business premises as established labor regulations.

    Working calendar 2013

    Source: AuthorsBack Top

  • Minimum wage, and interest IPREM for 2013Minimum wage, and interest IPREM for 2013

    The Law on the State Budget and the accompanying laws are responsible for defining the rules for many of the variables that we use throughout the year.

    As every year there have been two essential rules:

    On the one hand, Law 17/2012 of 27 December on the State Budget for 2013 (BOE of 28 December 2012), which, in its Thirty-Ninth layout, fixed interest rates legal, delay tax and subsidy:

    1.º Legal Money: 4%.

    2.º Default interest referred to art. 26.6 of Law 58/2003 of December 17, General Tax: 5%.

    3.º Default interest referred to in art. 38.2 of Law 38/2003 of November 17, General Grant: 5%.

    Also determined the Public Income Indicator (IPREM) for 2013, which is fixed on the same terms as for 2012:

    a) Journal: 17,75 euros.

    b) Monthly: 532.51 euros.

    c) Annual: 6390.13 euros.

    d) In cases where the reference to the minimum wage has been replaced by a reference to IPREM under the provisions of Royal Decree-Law 3/2004, of June 25, the annual amount of EUR 7455.14 IPREM will when the relevant rules relating to the minimum wage calculated annually, unless expressly excluded the bonuses, in this case, the amount will be EUR 6390.13.

    Moreover, the RD 1717/2012, of 28 December (BOE of 31 December 2012), fixed the minimum wage for 2013, which is set at 21.51 euros / day or 645.30 euros / month, the salary is set by days or months. The new amounts, representing an increase of 0.6% compared to the force between 1 January and 31 December 2012, are the result of taking into account all factors jointly referred to in art. 27.1 of the Statute of Workers.

    Source: AuthorsBack Top

  • The Directorate General of Taxes clarifies the requirements to receive bills electronicallyThe Directorate General of Taxes clarifies the requirements to receive bills electronically

    It explains how the electronic invoice recipient must consent to understand that it has complied with the requirements of the new regulation establishes Billing.

    With this report are clarified some issues that will allow the electronic submission of invoices

    See PDF

    Source: AuthorsBack Top

  • Information note on the entry into force of the court feesInformation note on the entry into force of the court fees

    On 17 December has begun the effective implementation of the new filing fee having been published in the Official Gazette and entered into force the ministerial decree regulating the form (model 696) for presentation and payment. Learn the details of this controversy as the Government.

    The claim form, does not consist in the traditional pre-printed paper, you can get in tight, delegations or the tax administrations or judicial offices, therefore only be available online.

    They should complete the form which are exempt rate, such as, among others, the people who have recognized the right to legal aid or incur in processes relating to capacity, and lower affiliation and in matrimonial proceedings stores exclusively concerning and child custody or maintenance claimed by a parent against the other on behalf of minor children.

    The filing and payment of the filing fee is made as follows:

    For large companies, as well as to all corporations and limited, The presentation is made in the way in which the other self-assessments are made tax, ie Internet electronic filing and payment by electronic direct debit or credit card. Requires possession of an electronic certificate proving identity. Electronic filing also can effect a social partner of the Tax Administration (groups of advisers, managers ...).

    Once the process, and obtained a receipt that justifies its presentation and payment, provides a secure code verification (CSV??) that displays in the electronic office of the tax return filed.

    For all other taxpayers (individuals or entities other than corporations limited), plus electronic filing over the Internet, has enabled a form available on the website of the Inland Revenue and is obtained without electronic certificate, only to have a connection Internet.

    Once completed successfully, you get three copies of the self-assessment to be carried to the finance partner (bank or savings) to make the deposit.

    After the realization of income, returned 2 of the 3 copies (the copy of the taxpayer and the Administration of Justice), duly validated with income.

    The amount of the fee can not be deferred, split or offset.

    In addition, payment, once made??, may be canceled only if permission is obtained from the Tax.

    As a final step, you must provide the court office receipt justifying its presentation and online payment or hard copy to the Administration of Justice duly validated with income.

    It should be noted, finally, that because of the need for the courts to establish adequate computer interconnection with the Tax, has been postponed until April 1, 2013 the entry into force of electronic communications between both agencies and the date of any requests for returns incurred as a result of the accumulation or court settlement process (refund requests through the model 695).

    Source: AuthorsBack Top

  • New VAT rules for execution of work. Reverse chargesNew VAT rules for execution of work. Reverse charges

    Law 7/2012 has introduced an important change in the VAT that can affect many of the businessmen and professionals (not "private") involved in the development works of land or the construction or rehabilitation of buildings, the promoter, contractor and subcontractor.

    Specifically, it is the new event reverse charge under paragraph f) of Article 84.Uno.2 of Law of VAT, which comes into force from October 31, 2012:

    f) In the case of execution of work, with or without filler material and the supply of staff for completion, due directly formalized contracts between the developer and the contractor aimed at the development of land or the construction or rehabilitation of buildings,.

    The provisions of the preceding paragraph shall also apply when the recipient of the operations are themselves the prime contractor or other subcontractors under the conditions laid.”

    This implies that the biller (who performs the work) should issue it VAT, on the invoice stating that "this is an operation with application of reverse charge under the art.84.Uno.2 º f) of Law 37/1992 of VAT”.

    Therefore, the receptor invoice (receiver operation) that applies for the tax autorrepercutirse, repercutiéndolo and supporting it in its settlement declaration of VAT and record it in the register of VAT.

    It should be noted that the target of the operation must be an entrepreneur or professional and that the reverse charge applies to all officers involved in the operation.

    For the purposes of applying this provision is important to remember the assumptions that are considered "construction" and "rehabilitation of buildings" in the VAT.

    Take this opportunity to inform you that, the Law 7/2012 has introduced two new cases of reverse charge related to the delivery of property:

    • When you give up the exemption referred to in paragraphs 20 and 22 of article 20.Uno of the VAT Act (delivery of unbuildable land, second and subsequent delivery of buildings).
    • When delivery occurs in execution of the security provided on property, provided that expressly extends to operations in lieu of the property payment and when the purchaser assumes the obligation to terminate secured debt.

    For any queries please contact our Tax Department Dispatch.

    Source: AuthorsBack Top

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