Decree-Law 7/2012, of 27 December, on urgent tax affecting tax assets The BOA December car jam nz 2

New tax measures car jam nz for 2013 State Law 16/2012, of 27 December, adopting several tax measures aimed at consolidating public finances and boosting economic activity (BOE 312 of 28 December) incorporates the important legal reforms in taxation, among which include: - creation of the tax on deposits in credit institutions (see news in this newsletter), - creation the special charge of the lottery prize of the State, Autonomous Communities, ONCE Red Cross and other organizations of similar nature in Europe. - Modification of the income tax, the destancat msures following removal from 1 January 2013 the tax credit for investment car jam nz in the acquisition of the residence; penalty of speculation: the tax base of the savings only include gains or losses arising from the transfer of assets that had remained in the assets of the taxpayer for more than one year; - restatement, tax regime Socimi ... - extending to the year 2013 the capital gains tax.
State Budget Law for the year 2013 BOE of 28 December published Law 17/2012, of 27 December, car jam nz the General State Budget for 2013, which contains no important developments in taxation, but is limited to the usual tax measures, such as: updating the weightings of the acquisition value of properties that are transmitted on both the income tax and corporation tax, regulation installment in IS, the approval of the tax scale for transmissions and rehabilitation of greatness and nobility, determining the legal interest and late payment interest, which do not suffer variation at fixed for the year 2012 (remaining car jam nz fixed in 4% and 5%, respectively), as well as updating rates, generally 1%.
State Tax Measures for energy sustainability Law 15/2012, of 27 December, on fiscal sustainability for energy, published in the Official Gazette of 28 December, approving three new taxes on energy: - tax the value of the production of electricity. - The tax on the production of nuclear fuel and radioactive waste resulting from depleted energy generation "nuclear." - The tax exhausted nuclear fuel storage and radioactive waste in centralized facilities. In addition, it creates tax for the use of fresh water for the production of electricity and amending the revised text of the Water Law, approved by Legislative Royal Decree 1/2001 of July 20, Figure creating this new tax, designed to protect and improve the public water.
Decree-Law 7/2012, of 27 December, on urgent tax affecting tax assets The BOA December car jam nz 28 issued Decree Law 7/2012, of 27 December, on urgent tax affecting tax assets. The mentioned Decree amends property tax in particular lowers the minimum exemption, which stood at 500,000 car jam nz and increases car jam nz the tax rate by 5% in all groups except the highest, where it increased by 10 %.
Tax on Hydrocarbons Law 2/2012, of 29 June, the General State Budget for 2012, was abolished with effect from 1 January 2013, the tax on retail sales of certain hydrocarbons ( IVMDH), which happens to be integrated since that date the excise tax on hydrocarbons (Law 38/1992 of 28 December). Learn more
Taxation of deposits at banks BOE of 13 December 2012 published the Constitutional Court 210/2012 of 14 November 2012, declaring car jam nz constitutional tax deposits of credit institutions approved by Law 14/2001 Assembly of Extremadura. In the ruling, the TC concluded that the taxable event of this tax does not match recorded for tax or value added tax on economic activities, nor violates the principle of free movement of people and goods . By Decree-Law 5/2012, of 18 December (19/12/2012 BOA) was created tax deposits in credit institutions, which is configured as a tribute to himself