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Source: Arrabe Asesores 26 April 2010

Royal Decree - law 6/2010, of April 9, of measures for the impulse of the economic recovery and the employment

On Tuesday, the 13th of April, 2010 has been published in the Official Bulletin of the State this Royal Decree - law, which presents a series of averages for the impulse of the economic recovery and the employment, with date of entry into force from the following day.

Only it goes away to analyze in this communication the modifications relating to the recovery of the VAT of partially irrecoverable credits and linked operations, for performing major fret and importance between the clients of the office, in spite of the fact that there are included in the legal text another series of fiscal measures as the deduction in IRPF of the works of improvement of the habitual housing, which are to our criterion of minor affectation.

Modifications Value-added tax


  • In reference to the established period in order that a credit is considered to be like irrecoverable, to realize the rectification of the tax base recounted in the article 80.cuatro of the Law, it diminishes from 1 year to 6 months for the companies that were invoicing less than 6.010.121,04 Euros in the immediately previous year to in that credit acquires the consideration of irrecoverable in agreement with the premises of this article.
  • The term to realize the rectification recounted in the previous point, wide from 3 to 6 months, for companies that they invoice in the year immediately previous to the consideration of the credit as irrecoverable less than 6.010.121,04 Euros.
  • The rectification of the tax base makes possible in the suppositions of credits owed or guaranteed with Public Entities for the suppositions of the article 80.cuatro of the Law of the tax, that is to say, that had passed more than one year from the emission of the invoice and that one had proceeded to the judicial claim opposite to the debtor.

Modifications linked operations

It excuses itself from the recoverableness of the documentation to the companies that expire with the following requirements:

  • Turnover of the lower period than 8.000.000,00 €, in the terms of the article 108 of the TRLIS.
  • Total of linked operations realized in the lower period than 100.000,00 €.
  • Not to have realized in the period operations with residents in countries or territories considered as tax havens, unless they are of the European Union and one accredits the existence of economic motives cost for the accomplishment of these operations.

Exempting East refers only to the recoverableness of the documentation, but there is understood that the companies that fulfill this series of requirements have to continue valuing his operations linked to value of market, justifying this valuation with any test admitted into right.

A maximum limit is established for the sanctions that could take as this concept the companies that are considered to be SMES by virtue of the article 108 of the TRLIS, which will be the menor of both following ones:

  • 10 % of the set of linked operations realized in the exercise.
  • 1 º of the clear turnover.

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