tax Andalucia New
20111 .- The income tax of individuals, from 1 January 2011, creates three new sections in the regional rate for higher bases to 80,000 euros. To increase the progressivity establishing tax the income limit of € 80,000 in individual taxation and 100,000 euros in joint taxation in some tax benefits: deduction for parents autonomic single parents by children, as well as ancestors older than 75 years, where case, and the autonomic deduction for taxpayers assistance to persons with disabilities. In addition, for greater control of tax fraud in the application of tax deductions, reproduce existing income limits in other legislation. Thus, it is envisaged in the autonomic deduction for recipients of aid for housing and in deriving regional for investment in common housing may be considered a protected income limit of the family unit of 5.5 times the rate Public Multiple Effect Income (IPREM). In addition, the drafting of regional allowances for beneficiaries of family allowances are income limits listed in the regulations in force in the number of children.
2 .- In the deduction for adoption of children internationally, increases the income limit of 39,000 and 48,000 euros to 80,000 euros and 100,000 in individual and joint taxation, respectively. Based on considerations of equity and efficiency, equated domestic partners and spouses or parents of single mothers, should also be the first parent to apply autonomic deduction for domestic help. Provides that no deduction may apply for rental of the autonomous residence for taxpayers under age 35 who already have tax benefits in the same period to acquire residence, except those relating to housing savings accounts.
3 .- The inheritance and gift tax is a requirement of existing assets to implement the improvement of regional reduction for people with disabilities whose base does not exceed 250,000 euros, if you do not belong to groups I and II of kinship.
4 .- The transfer tax is eliminated reduced transmission rates of social housing by harmonizing the tax legislation with specific housing.
5 .- In the gambling tax rate, the accrual is adjusted every six months for the arcade type B.
In the area of \u200b\u200btheir own taxes of Andalusia is the creation of two new taxes. Thus, establishing a tax on customer deposits in credit institutions in Andalusia, through the implementation of a fee in three installments to the base consisting of the value of customer deposits in banks with offices in Andalucia. It also creates tax on plastic bags for single use in Andalusia, affecting commercial establishments on the customers a fee for each plastic bag for single use only, provided for transportation of purchases. In the same area of \u200b\u200bmaintaining their own taxes increased rate of the tax on radioactive waste deposit of 7,000 to 10,000 euros per cubic meter of waste. Establishing the tax rate of excise duty on certain means of transport for highly polluting or high value. In the case of sales tax Retailers of certain hydrocarbons, regulates the autonomic type. Also taking measures to contribute to the updating of the tax legislation Andalusian, due to changes in the legislation itself autonomous, state or community, as well as simplification of procedures or streamlining of the administration
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