From the April 2 campaign has started income, which has the following schedule:
From April 2 until July 1
Obtaining the reference number of the draft from April 02
Getting tax information since the April 2
Check out the draft from April 02
From April 24 to July 1
Internet Filing annual returns D-100 and D-714 From the April 24
Presentation statements telematic not EE.CC. And AEAT From the May 6
Start making statements AEAT From May 13
Deadline for debit From the June 26
End of term July 1
1) shall be exempt from tax:
a) the capital gains generated by the payment in your home to debtors within the scope of Article 2 of Royal Decree Law 6/2012 of 9 March, on urgent measures to protect mortgage borrowers without resources.
b) 50% of capital gains that are manifested on the occasion of the transfer of urban property acquired for consideration from May 12, 2012 until December 31, 2012.
c) exceptional aid for personal injury in the event of death and total and permanent disability suffered by those affected by forest fires and other natural disasters that may apply the Royal Decree Law 25/2012, of September 7.
2) modify the requirements for exemption from severance pay or termination of employment:
The exemption of severance pay or termination of employment provided for in Article 7.e) of the Law on Income Tax of individuals adapts to the new labor reform in the following areas:
a) from the July 7, 2012, to declare exempt severance pay or termination to the amount established as mandatory in the Statute of Workers will need to be recognized in a conciliation agreement or court order.
However, for the layoffs that occurred before this date remains the exemption of compensation awarded prior to conciliation.
b) as of February 12, 2012 for collective dismissals grounded in economic, technical, organizational, production or force majeure, shall be exempt from the compensation received not to exceed mandatory limits in that Statute for unfair dismissal (33 days per year of service up to a maximum of 24 months with the application, if any, of the transitional arrangements for contracts entered into prior to February 12, 2012), while eliminating the requirement for prior approval of the competent authority.
Transitional arrangements: For and termination indemnities arising out of job layoffs pending or in force in its application to February 12, 2012, approved by the competent authority from March 8, 2009, is maintains the previous exemption (up to but not exceeding 45 days of salary per year of service up to a maximum of 42 months).
3) Compensation in kind and income from
Not considered earned income in kind and therefore not taxable, the amounts paid by the company for expenses and investments made during 2012 to train employees in the use of new technologies (computers, tablets, internet expenses , etc..), when their use can only be performed off-site and work schedule. As the company can deduct the whole amount of his personal tax 1 or 2 percent of the amount of these expenses.
Nor taxable payments in kind consisting in the delivery of transport cards for the movement of employees between their residence and workplace, where the amount does not exceed $ 1,500 per year and employee. The excess of this amount is taxed as job performance.
4) economic losses due to the game
It provides the possibility to offset gambling losses obtained in the tax period with revenue earned in the game in the same period and to the extent of the latter, so that only net capital gains taxed. Not be counted in any losses arising from participation in games organized by the State Society State Lotteries, CCAA, ONCE, Spanish Red Cross and European character similar entities.
5) Deductions
a) Deduction for donations
Priority activities are considered donations and sponsorship contributions relating to the implementation of the projects included in the Recovery Plan Lorca Cultural Heritage.
b) Deduction for improvement works in housing.
The declaration of 2012 can apply the deduction system for improvement works corresponding to:
i) work performed and amounts paid, from May 7, 2011 until December 31, 2012, in any home that is owned by the taxpayer or the building in which it is located, except the houses affected economic activities.
ii) improvement works and amounts paid from the April 14, 2010 until May 6, 2011 at residence.
c) Deductions for business investment
For enforcement of corporation tax, for taxpayers in direct estimate:
i) increases the time for implementation of the deductions for investment incentives, rising from 10 to 15 years to 15 and 18 years, respectively.
ii) decreases for the periods 2012 and 2013 from 35% to 25% operating joint limit deductions for investment incentives.
iii) extending the tax credit for expenses and investments for training employees in the use of new technologies of communication and information
iv) add new deductions in the business, linked to certain events of exceptional public interest.
6) fiscal compensation deduction for housing
Has been deleted and therefore not applicable in the declaration of 2012 fiscal compensation deduction on home purchase acquired entities of January 20, 2006.
7) housing Accounts
As of January 1, 2013 is deleted deduction for home purchase. This deletion affects all taxpayers, including those who had housing open an account before that date. These taxpayers, if they purchase your home in the four years after the opening of the account (if the term expires four years from January 1, 2013), do not lose the deductions made, although it may deduct for acquisition of housing.
Taxpayers who plan not to purchase housing in that period, may adjust deductions practiced in prior to the declaration of 2012, default interest unliquidated.
This option does not apply to those who have missed the deadline for the four years 2012 to acquire your residence, to be regularized in the declaration of 2012 housing account deductions applied in prior years, liquidating, in any case, the interests of late payments.
8) Loss contributor status change of residence
Taxpayers who transfer their residence to another Member State of the European Union, may choose to impute income in the taxable pending for the last tax period or to present, as they are obtained each of the rents to be charged, complementary self-liquidation without penalty or default interest or surcharge for the last period which must be declared by this tax.
9) Economic activities in direct estimate
a) By application of the income tax regulations apply developments in deductible expenses:
e) limitations on the deductibility of financial expenses in excess of one million euros to 30% of operating profit for the year.
ii) modification of the ceiling for the deduction of goodwill and intangible assets with indefinite useful lives (Article 12/6 and 7 LIS) for taxpayers who are not considered for small companies.
b) As of March 31, 2012, is amended income tax regulation to adapt to the removal of accelerated depreciation on new evidence of fixed tangible assets that regulated the eleventh additional provision of the Corporation Tax Act and establishes a transitional regime for taxpayers in that time have outstanding amounts of accelerated depreciation (with or without maintenance of employment) and may continue to apply to certain limits.
c) The transmission, from March 31, 2012, of assets assigned to the development of economic activities that have been accelerated depreciation determines the following consequences:
i) in the calculation of the gain or loss on the acquisition value is reduced by the amount of depreciation that would have been tax deductible had not accelerated depreciation applied.
ii) the excess of the amount of depreciation for tax deducted and the amount of depreciation that would have been tax deductible have not been applied to the transmitter, the full performance consideration of economic activity in the tax period in which they perform transmission.
d) extending the reduction of net income of economic activities by maintaining or creating jobs.
10) Update Law 16/2012
Income tax payers who have benefited from the revaluation under Article 9 of Law 16/2012, of December 27, by adopting tax measures aimed at consolidating public finances and boosting the economic activity (BOE of 28) must jointly submit electronically through internet the 2012 personal income tax return (Form 100) and the reverse of the single tax on revaluation of assets liable to income tax of individuals ( model 108).
