State Budget 2014 BOE of 26 December published Law 22/2013, of 23 December, the General State Budge

State Budget 2014 BOE of 26 December published Law 22/2013, of 23 December, the General State Budget for 2014. In taxation, as we reported in the previous newsletter, free car report by vin most of the measures incorporated are usually included in this rule, measures, however, affect las leading figures of the tax system. Noteworthy in income tax non-residents and the extension of the requirement of supplementary tax on gross state set for 2012 and 2013, and the property tax the extension of the application by 2014. Also extended in corporation tax, applying the reduced rate of tax for microenterprises free car report by vin when maintaining or creating jobs, and the treatment that gives wings expenditures and investments by workers accustomed to the use of new technologies of communication and information. Other measures: - Update weightings of the acquisition value of properties that are passed in both the income tax as the IS. - Regulation installment in IS. - The transfer tax and stamp duty, the updated scale that records the transmission and rehabilitation of "Titles of nobility and grandezas" - For 2014, the legal interest of money is 4% and interest for late payment, 5%. - Update and regulation free car report by vin of certain fees. General increase 1 percent of the amount fixed.
Law 26/2013, of December 27th savings banks and banking foundations Approval of this Act has led, among other things, the amendment of Article 45.IA) of the consolidated text of the Law of 'transfer tax and stamp duty, in the sense of including as exempt foundations banks. Recall that the banking foundations do not have the special arrangements provided free car report by vin for in Law 49/2002 of 23 December on the tax regime for non profit organizations and tax incentives for patronage, free car report by vin but with this change, they enjoy exemption provided for in Article 45.IA subjective) of the consolidated text of the Law on transfer tax and stamp duty.
The additional criterion cash only Royal Decree 1042/2013 of 27 December, extended the deadline for states that opt for cash under the special criteria in the field of value added tax to the 2014: This option may be exercised during the first quarter of 2014.
Taxes on gambling The BOA January 9 published Decree 2/2014 of 7 January, which approves the Regulation on scheme pay taxes on gambling. In it he states that the levy of taxes levied on the game should be under self-assessment and self-assessment deadline to submit this. In addition, the decree on additional, free car report by vin mandatory provisions for all taxpayers free car report by vin taxes which manages the Taxation Agency of Catalonia, whether leased or owned, the presentation of declarations and self-assessments and payment tax debts by electronic means, in accordance with the conditions free car report by vin and requirements established by an order of the Minister responsible for finance.
Tax on deposits at banks ECO/321/2013 Order of December 12, attributes the powers of management, inspection and collection of tax on deposits in credit institutions in the whole of Catalonia at the Regional Office of the Inland Revenue in Barcelona Catalonia.
Exemption limit in respect to which the requests fractionation and delay need not be a guarantee will ECO/322/2013 Order of 12 December, 18,000 fixed the total debts of the same debtor respect of which it is required to guarantee any requests fractionation and delay.
Parliament approved the budget bill for 2014 On 22 January, the full Parliament of Catalonia approved the budget bill the Government for 2014 and the law on fiscal, administrative, and financial sector public, which have not yet entered free car report by vin into force by being published in the BOA pending.
Donation descendant of their first home in the query 305E/13 analyzes the application and Gift Tax