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Law 16/2012, December 27, By Which Adopt Different Tax Measures Aimed At The Consolidation Of Public Finances And To Boost Economic Activity.

Original Language Title: Ley 16/2012, de 27 de diciembre, por la que se adoptan diversas medidas tributarias dirigidas a la consolidación de las finanzas públicas y al impulso de la actividad económica.

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TEXT

JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law.

PREAMBLE

I

In recent months, various measures have been introduced in the tax area in order to consolidate public finances and, in this way, correct as soon as possible the main imbalances affecting the economy. The Spanish authorities, mainly the reduction of the public deficit, with the ultimate aim of contributing to the recovery of that, which have been incorporated into the order, basically, by the Royal Decree-Law 20/2011, of 30 December, of measures Budgetary, tax and financial urgency for the correction of the deficit public, Royal Decree-Law 12/2012 of 30 March, introducing various tax and administrative measures aimed at reducing the public deficit, and the Royal Decree-Law 20/2012 of July 13, of measures to guarantee the budgetary stability and the promotion of competitiveness.

However, the evolution of public revenues continues to require the adoption of additional measures which, by strengthening these measures, and complementing the previous ones, will make it possible to lay the foundations for a stable and stable economic recovery. durable.

II

In the field of the Income Tax of Physical Persons, with the objective of contributing to fiscal consolidation, several measures are taken.

First, the deduction for investment in habitual housing is deleted from January 1, 2013.

However, a transitional regime is established whereby they may continue to apply the deduction for investment in housing in future years for all those taxpayers who would have acquired before 31 December 2012. their usual or satisfied housing before that date for the construction, extension, rehabilitation or construction of works for reasons of disability in their usual dwelling.

Secondly, they will be subject to the Income Tax of the Physical Persons through a special charge the prizes of the lotteries of the State, Autonomous Communities, National Organization of the Spanish Blind, Red Cross Spanish and similar entities of a European character, which until now were exempt.

In particular, the special charge shall be payable at the time when the prize is paid or the prize is satisfied, a retention or entry into account shall be carried out which shall be free of the obligation to submit a self-validation by the same.

On the other hand, the tax regime of the rest of the games is clarified by allowing to compute the losses with the limit of the profits obtained in that exercise.

In the third place, with the aim of fiscally penalizing speculative movements, the tax base of the savings will only include the profits and property losses arising from the transfer of assets. which would have remained in the taxpayer's estate for more than one year.

The rule of calculation of the remuneration in kind derived from the assignment of housing to the employees is also modified, when the same is not the property of the company. In this case, the remuneration in kind shall be quantified by the amount of the cost of the rent assumed by the employer.

Finally, the treatment that, for the period 2007-2012, has been applied, in the Tax on the Income of the Physical Persons and in the Tax on Societies, for the expenses and the investments made in those exercises to make use of the new communication and information technologies used by employees, given the impetus it can provide to a relevant sector of economic activity.

Finally, the taxation of compensation or other remuneration of very high amounts resulting from the extinction of industrial or commercial relations by means of a minoron or, depending on the amount of the the elimination of the 40 per cent reduction applicable where they had a period of more than two years or had been significantly irregular in time.

III

In the field of corporate tax, a measure of a temporary nature is introduced, aimed at partially limiting, for large companies, the tax-deductible depreciation corresponding to the tax periods which are start within the years 2013 and 2014 in order to achieve a tax increase in this tax figure.

Moreover, for the financial year 2013, the application of a reduced rate of charge in the Corporate Tax for the maintenance or creation of employment by micro-enterprises is extended for the beneficial effects that it can exercise on economic activity, a measure whose correlation in the Income Tax of the Physical Persons, in the form of a reduction of the net performance of economic activities, is also extended in terms of its validity.

In addition, the specific criteria for the application of the special tax regime for housing leases are relaxed, reducing the minimum number of homes required and the length of time they should be maintained. the same on the lease, while the size requirements of the dwellings are deleted. In addition, the size requirement for each leased dwelling is deleted.

The planned tax regime for leasing contracts is also amended, through the early repayment of certain assets, in relation to State aid SA.34936 (2012/N), with the aim of providing compliance with the authorisation received by the European Commission, in accordance with which it has been considered as a general measure and which does not constitute State aid in accordance with the Treaty on the Functioning of the European Union.

Finally, in line with the modification introduced in the Income Tax of the Physical Persons, the taxation of the compensation that exceeds a certain amount is modified, through its consideration as non-deductible expense, regardless of whether they are correlated with the income of the entities.

IV

For the positive effects it can generate in the business sector, by favoring both internal financing and the best access to the capital market, the option is established for the taxable persons of the tax. Companies, the taxpayers of the Income Tax of the Physical Persons who carry out economic activities and the taxpayers of the Income Tax of non-residents who operate in Spanish territory through an establishment permanent, to perform a balance sheet update. This monetary update of accounting securities, which has a variety of regulatory background, incorporates already known updating techniques and carries a reduced tax burden.

V

During the financial year 2013 the validity of the Tax on the Heritage, restored on a temporary basis, for the years 2011 and 2012, by the Royal Decree-Law 13/2011, of 16 September, since that will allow contribute to the strengthening of public revenue.

VI

In relation to the Income Tax of non-residents, and in a way equivalent to that indicated in relation to the Tax on the Income of the Physical Persons, a special charge is established on the prizes of the lotteries cited above.

In addition, the configuration of the Special Gravamen on the Real Estate of Non-Resident Entities shall be modified, leaving subject to that charge exclusively the entities resident in a country or territory that has the consideration of tax haven.

VII

In the field of value added tax, a modification is introduced, first of all, with a purely clarifying objective, so that it is expressly stated that it constitutes the supply of goods for the purposes of buildings promoted by communities of goods to their community members, in proportion to their participation.

Furthermore, in the area of the tax base, it is available that, in instalments, it will be sufficient to call for the recovery of one of the deadlines for amending the tax base. (a) the case for the correction of invoices to recipients who do not act as employers and professionals, with the objective that, in the event of a full or partial subsequent payment of the consideration by the addressee, the recipient is not liable to pay Public finances in respect of the amount of the tax that is included in the payment performed.

VIII

In order to avoid unnecessary administrative formalities for the Public Administrations, which have to present the document establishing the preventive annotations of the embargo before the competent Autonomous Community, even if Exempt from the Tax on Proprietary Transmissions and Documented Legal Acts, the non-subjection to administrative documents of the modality of documented legal acts of the mentioned tax for the preventive annotations of However, ordered by the competent authority to do so.

IX

In relation to local taxes, in the first place it is excluded from the exemption provided for in the Real Estate Tax for the real estate members of the Historical Heritage to those in which certain economic holdings.

This is to avoid the use of the exemption for those who use the buildings belonging to the said Heritage to develop economic holdings that are of general interest.

However, in order to increase local autonomy, a potestative bonus is created so that local councils can continue to benefit such buildings if they so wish.

On the other hand, it is extended to the Tax on Real Estate and to the Tax on Economic Activities the pothestative bonus applicable in the Tax on Constructions, Installations and Works when they are developed economic activities which are declared to be of particular interest or municipal utility in the event of social, cultural, historical artistic or employment-promoting circumstances justifying such a declaration.

With this, the local autonomy is enhanced to stimulate activities of special interest or utility for the municipality.

In relation to the Tax on Economic Activities, for those establishments that remain open for a period of less than the year, it is clarified that the reduction set in their corresponding heading of the Tariffs will be also of application to the area quota, and the incompatibility between the application of such reduction and the presentation of the decrease by cessation of activity is established.

Finally, technical improvements are incorporated that affect the notifications, the technical-economic report of the fees and certain assumptions of non-attachment to the Property Tax.

X

Various measures are also introduced in relation to the training and maintenance of the Real Estate Catastro.

In the first place, the possibility of an abbreviated procedure of the cadastral inspection procedure is foreseen, in line with the provisions of the General Tax Law, which allows to dispense with the procedure of the preliminary hearing to the Proposal for a resolution where minutes are signed with agreement or where the procedural rules of the procedure are intended to be dealt with in the course of arguments following that proposal.

On the other hand, greater flexibility is given to the updating of the cadastral values through the laws of general state budgets.

Also, with the objective of improving the fight against tax fraud involving the lack of incorporation into the Catastro of real estate and its physical alterations, a new procedure for regularisation is regulated. cadastral.

And, finally, it is anticipated that from the application of the aforementioned procedure of cadastral regularization a new cadastral value can be determined for the real estate that has constructions on soil of nature rural development which is essential for the development of agricultural, livestock or forestry holdings, without the need for a general collective valuation procedure in the municipality.

XI

With regard to the Economic and Fiscal Regime of the Canary Islands, the recent amendments included in the Law on Value Added Tax, as well as the Law on the Tax on Value Added, are incorporated into the Law on the Indirect General Tax. the arrangements for the regime to be uniform throughout the territory of the State.

Similarly, for the same purpose, the articles of the Indirect General Tax are modified as regards the rules for the location of the supply of goods, the accrual of the supplies of goods and the services and the taxable amount of the tax.

Finally, certain normative provisions are repealed in the laws of the Economic and Fiscal Regime of the Canary Islands in matters that are now regulated by a Law of the Autonomous Community as a consequence of the assumption of regulatory powers conferred on it by the State.

XII

The Deposit Tax on Credit Entities is created with the aim of ensuring a harmonised tax treatment that ensures greater efficiency in the functioning of the financial system.

XIII

Certain aspects of the regulation applicable to the Anonymous Companies Listed for Investment in the Real Estate Market are modified, known as the "IM-MI", entities that were born in 2009, with the aim of creating a new investment instrument for the real estate market for leasing, not only for housing, but for any urban building.

The objective pursued by these entities was based on dynamizing the real estate leasing market, establishing a mechanism that will facilitate the participation of citizens in real estate. To this end, these figures sought to ensure a stable return on investment in their capital through a compulsory distribution of profits and an adequate degree of liquidity through the obligation of trading on regulated markets. of these entities.

However, experience has shown that there is a limited number of entities that are in this special scheme, possibly due to the requirements for their application, which have made it a totally inoperative, it is therefore necessary to carry out a review of the legal framework of these entities that will allow to promote their constitution, in order to strengthen and to energize the Spanish real estate market, and to provide liquidity to the investments property.

In this sense, in the substantive field of these entities, some of their requirements are relaxed, including the possibility of listing in a multilateral trading system, or the elimination of the requirements In the case of non-financing, the structural elements of these entities are not to be abandoned, in a similar way to those in the countries of our environment. However, the main novelty is the tax regime applicable to them, which is regulated in such a way as to apply in those countries, through the establishment of a zero-percent tax rate for these entities, in respect of the income arising from the development of its social object and specific purpose.

XIV

Given the current situation of the cigarette market, it is necessary to increase the minimum tax that falls on them, up to EUR 123.97 per 1,000 cigarettes. Along with the establishment of this new minimum applicable to the packs of 20 cigarettes sold under 3.95 euros, a slight increase of this minimum is included for those tasks whose packs of 20 cigarettes are sold under a certain price.

Similarly to the established for cigarettes the minimum intended for cigars and cigarillos and the bite to liar is updated, fixing a similar increase of the minimum of those of these tasks that are sold to lower prices.

CHAPTER I

Tax on the Income of Physical Persons

Article 1. Modification of the deduction for investment in habitual housing.

With effect from January 1, 2013, the following amendments are made to the Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage:

One. Article 67 (1) is amended, which is worded as follows:

" 1. The state's liquid tax quota will be the result of decreasing the state's full share of the total amount of deductions provided for in Article 68 of this Law by 50 percent. "

Two. Article 68 (1) shall be deleted.

Three. Article 69 (2) is amended, which is worded as follows:

" 2. The limits of the deduction referred to in Article 68 (2) of this Law shall be those laid down in the Corporate Tax rules for incentives and incentives for business investment. These limits shall apply to the quota resulting from the reduction of the sum of the total, state and autonomous quotas, in the total amount of the deduction for actions for the protection and dissemination of the Spanish and Spanish Historical Heritage, World Heritage Sets and Goods, as provided for in Article 68.5 of this Law. "

Four. Article 70 (1) is amended, which is worded as follows:

" 1. The application of the deduction for a business-saving account shall require the fact that the taxable amount of the taxpayer's assets at the end of the tax period exceeds the value of his/her check at the start of the tax at least in the the amount of investments made, without taking into account interest and other financing costs. '

Five. Article 77 (1) is amended, which is worded as follows:

" 1. The autonomous liquid quota will be the result of decreasing the autonomous full quota in the sum of:

(a) 50 percent of the total amount of the deductions provided for in Article 68 of this Law, with the limits and requirements of the patrimonial situation provided for in Articles 69 and 70.

(b) The amount of the deductions established by the Autonomous Community in the exercise of the powers provided for in Law 22/2009 governing the system of financing of the Autonomous Communities of the common system and Cities with Autonomy Statute. "

Six. Article 78 is deleted.

Seven. Article 96 (4) is amended, which is worded as follows:

" 4. In any case, taxpayers who have the right to deduct for the account of their savings-business, international double taxation or contributions to the protected assets of persons with disabilities-will be required to declare pensions, insured pension schemes or social welfare insurance schemes, business social security schemes and dependency insurance schemes which reduce the tax base, under the conditions laid down in regulation. "

Eight. The additional twenty-third provision is amended, which is worded as follows:

" Additional twenty-third disposition. Consideration of habitual housing for the purposes of certain exemptions.

For the purposes set out in Articles 7.t), 33.4.b), and 38 of this Act shall be deemed to be habitual housing where the taxpayer resides for a continuous period of three years. However, it shall be understood that the dwelling was such that, despite the absence of such a period, circumstances would necessarily require the change of housing, such as marriage, marriage separation, job transfer, obtaining first employment or more advantageous employment or other similar employment.

When the dwelling has been effectively and permanently inhabited by the taxpayer within twelve months, counted from the date of acquisition or termination of the works, the three-year period provided for in the Previous paragraph shall be computed from this last date. "

Nine. A new 18th transitional provision is added, which is worded as follows:

" Transient disposition eighteenth. Deduction for investment in habitual housing.

1. They may apply the deduction for investment in habitual housing in accordance with the terms of paragraph 2 of this provision:

(a) Taxpayers who have acquired their habitual dwelling prior to 1 January 2013 or satisfied amounts prior to that date for the construction of the same.

(b) Taxpayers who had previously satisfied quantities by 1 January 2013 for rehabilitation or extension of the usual dwelling, provided that the works were completed before 1 January 2013. 2017.

(c) Taxpayers who would have satisfied amounts for the performance of works and facilities for the adequacy of the habitual housing of persons with disabilities before 1 January 2013 as long as the These works or installations are completed before 1 January 2017.

In any event, it will be necessary for the taxpayer to have practiced the deduction for investment in habitual housing in relation to the amounts satisfied for the acquisition or construction of such a dwelling in a period tax due prior to 1 January 2013, unless the provisions of Article 68.1.2. of this Law as in force on 31 December 2012 have been applied.

2. The deduction for investment in habitual housing shall be applied in accordance with the provisions of Articles 67.1, 68.1, 70.1, 77.1 and 78 of the Tax Act, in its wording in force at 31 December 2012, without prejudice to the percentages of deduction which have been approved by the Autonomous Community in accordance with the provisions of Law 22/2009.

3. The taxpayers who, by application of the provisions of this provision, exercise the right to deduct, shall in any event be obliged to make a declaration for this tax and the amount of the deduction thus calculated shall be the amount of the sum of the full state and regional share of the tax for the purposes referred to in Article 69 (2) of this Law.

4. Taxpayers who had earlier than 1 January 2013 deposited amounts in housing accounts for the first purchase or rehabilitation of the usual dwelling, provided that the time limit for the first purchase or rehabilitation of the usual dwelling was not four years from the opening of the account, may add to the state liquid quota and the autonomous liquid quota due in the year 2012 the deductions practiced until the financial year 2011, without interest on late payment. "

Article 2. Modification of the tax regime applicable to profits in the game.

The following amendments are made to the Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Residents and on Heritage:

One. With effect from 1 January 2013, Article 7 (n) shall be deleted.

Two. With effect from 1 January 2012, Article 33 (5) (d) is amended, which is worded as follows:

" (d) Those due to losses in the game obtained in the tax period that exceed the gains made in the game in the same period.

In no event shall the losses arising from participation in the games referred to in the additional thirtieth provision of this Law be computed. "

Three. With effect from 1 January 2013, the additional thirtieth provision is amended, which is worded as follows:

" Additional 30th 3rd. Special charge on prizes for certain lotteries and bets.

1. The following prizes obtained by taxpayers of this Tax will be subject to this Tax by a special charge:

(a) The lottery and betting prizes organized by the State Lotteries and Betting Society of the State and by the organs or entities of the Autonomous Communities, as well as the draws organized by the Spanish Red Cross and of the modalities of games authorized to the National Organization of the Spanish Blind.

(b) Awards of lotteries, bets and draws organised by public bodies or entities carrying out non-profit social or welfare activities established in other Member States of the European Union or the European Economic Area and pursue the same objectives as those of the bodies or entities referred to in the preceding point.

The special charge will be required separately from each tenth, fraction or lottery coupon or prize bet.

2. Prizes of a total amount equal to or less than EUR 2,500 shall be exempt from the special charge. Prizes for which the total amount exceeds EUR 2,500 shall be subject to taxation in respect of the part of the prize which exceeds that amount.

The provisions of the preceding paragraph shall apply provided that the amount of the tenth, the fraction or the lottery coupon, or the bet made, is at least 0.50 euros. In case it is less than EUR 0,50, the maximum exempted amount referred to in the preceding subparagraph shall be reduced proportionately.

In the event that the prize is shared, the amount exempted from the preceding paragraphs will be prorated among the co-holders according to the corresponding quota.

3. The taxable amount of the special charge shall be made up of the amount of the prize exceeding the exempted amount provided for in paragraph 2 above. If the prize is in kind, the taxable amount shall be that amount which, once it has been reduced in the amount of the revenue to be taken into account, gives the share of the market value of the prize exceeding the amount exempted provided for in paragraph 2 above.

In the event that the award is shared, the tax base will be prorated among the co-holders based on their corresponding share.

4. The full amount of the special charge shall be that resulting from the application of the 20% rate to the tax base provided for in paragraph 3. That quota shall be reduced by the amount of the withholding tax or revenue provided for in paragraph 6 of this additional provision.

5. The special charge shall be payable at the time the prize is satisfied or paid.

6. The prizes provided for in this additional provision shall be subject to withholding or income in accordance with the provisions of Articles 99 and 105 of this Law.

The percentage of retention or income on account will be 20 percent. The withholding or revenue-to-account basis shall be determined by the amount of the taxable amount of the special charge.

7. Taxpayers who have obtained the prizes provided for in this provision will be required to present a self-settlement for this special charge, determining the amount of the corresponding tax liability, and enter their amount in the place, form and deadlines set by the Minister of Finance and Public Administrations.

However, there shall be no obligation to present such self-settlement where the prize obtained would have been lower than the exempt amount provided for in paragraph 2 above or if the amount of the prize had been withheld or entered as provided for in paragraph 6 above.

8. The prizes provided for in this additional provision will not be included in the tax base. Withholding taxes or income on account as provided for therein shall not be subject to the total liquid share of the tax and shall not be taken into account for the purposes of Article 103 of this Law.

9. The provisions of this additional provision shall not apply to prizes derived from games held prior to 1 January 2013. '

Article 3. Amendment of the tax regime applicable to assets and losses arising from the transfer of assets which would have remained less than one year in the taxpayer's assets.

With effect from January 1, 2013, the following amendments are made to the Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage:

One. Article 46 (b) is amended, which is worded as follows:

" (b) Property gains and losses that are evidenced by the transfer of acquired assets or improvements made to them more than one year in advance of the date of the transmission or subscription rights corresponding to securities acquired at the same time in advance. "

Two. Article 48 is amended, which is worded as follows:

" Article 48. Integration and compensation of income in the general tax base.

The overall tax base will be the result of adding the following balances:

(a) The balance resulting from the integration and compensation of each other, without limitation, in each tax period, the income and the income taxes referred to in Article 45 of this Law.

(b) The positive balance resulting from integrating and compensating, exclusively with each other, in each tax period, the property gains and losses, excluding those provided for in the following Article.

If the result of the integration and compensation referred to in this paragraph results in negative balance, the amount shall be offset against the positive balance of the income provided for in paragraph (a) of this Article, obtained in the same tax period, with the limit of 10 percent of that positive balance.

If, after such compensation, the balance is negative, the amount shall be offset in the following four years in the same order as in the preceding paragraphs.

The compensation shall be made at the maximum amount allowed for each of the following financial years and without being able to be performed outside the four-year period by means of the accumulation of financial year losses. later. "

Three. Two paragraphs 5 and 6 are added to the seventh transitional provision, which are worded as follows:

" 5. The property losses referred to in Article 49.1 (b) of this Law, in its wording in force at 31 December 2012, corresponding to the tax periods 2009, 2010, 2011 and 2012 that are pending compensation on 1 January 2012 of 2013, shall be further compensated by the balance of the property gains and losses referred to in Article 49.1 (b) of this Act.

6. The property losses referred to in Article 48 (b) of this Law, in its wording in force at 31 December 2012, corresponding to the tax periods 2009, 2010, 2011 and 2012 that are pending compensation on 1 January 2012. In 2013, they shall continue to be compensated in the manner provided for in Article 48 (b) of this Law, but the limit laid down in the second subparagraph of that point shall remain at 25%. In any event, the compensation made by application of the provisions of this paragraph, together with the compensation for property losses of equal nature generated from 1 January 2013, may exceed 25%. the positive balance of the income provided for in paragraph (a) of Article 48 of this Law. "

Article 4. Amendment of the special rule for the assessment of remuneration in kind derived from the use of housing.

With effect from January 1, 2013, the following amendments are made to the Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage:

One. Article 43 (1) (a) is amended as follows: (a) Article 43 (1), which is worded as follows:

" a) In the case of the use of a dwelling that is owned by the payer, 10 percent of the cadastral value.

In the case of buildings located in municipalities where the cadastral values have been revised or modified, or determined by a collective valuation procedure of a general nature, in accordance with the cadastral regulations, and have entered into force from January 1, 1994, 5 percent of the cadastral value.

If, at the date of the tax accrual, the real estate has no cadastral value or has not been notified to the owner, it shall be taken as the basis for imputation of the same 50 percent of that for which it is to be computed to Effects of the Tax on Heritage. In these cases, the percentage will be 5 percent.

The resulting valuation may not exceed 10 percent of the remaining consideration of the work. "

Two. Point (d) of Article 43 (1), paragraph 1, is amended, which is worded as follows:

" (d) For the cost to the payer, including the taxes on the transaction, the following income:

Benefits in the form of maintenance, accommodation, travel and the like.

The premiums or fees paid under contract insurance or similar, without prejudice to the provisions of paragraphs (e) and (f) of paragraph 2 of the previous article.

The amounts intended to satisfy the costs of studies and maintenance of the taxpayer or other persons linked to it by relationship of kinship, including those related, up to and including the fourth degree, without prejudice to the provided for in paragraph 2 of the previous Article.

The use of a home that is not the property of the payer. The resulting assessment shall not be lower than the value of the assessment referred to in point (a) of the first subparagraph of this paragraph. '

Three. A new twenty-fourth transitional provision is added with the following wording:

" Twenty-fourth transient disposition. Yields of work in kind consistent with the use of housing.

During the 2013 tax period, income from work in kind derived from the use of housing where it is not the property of the payer may continue to be valued in accordance with the provisions of point (a) of the 1. Article 43 (1) of this Law in its wording in force on 31 December 2012, provided that the employing entity has already been satisfied with the same in relation to that housing before 4 October 2012. "

Article 5. Reduction of net performance of economic activities by job creation or maintenance.

With effect from 1 January 2013, the additional twenty-seventh provision of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the laws of the Taxes on Companies, on the Income of Non-Residents and on Heritage, which is worded as follows:

" Additional twenty-seventh disposition. Reduction of net performance of economic activities by maintenance or job creation.

1. In each of the tax periods 2009, 2010, 2011, 2012 and 2013, taxpayers carrying out economic activities whose net amount of the business figure for the whole business is less than EUR 5 million and have a template the average of less than 25 employees may reduce by 20 per 100 the declared net positive return, if any, by the reductions provided for in Article 32 of this Act, corresponding to those reductions, where they maintain or create employment.

For these purposes, it is understood that the taxpayer maintains or creates employment when in each of the said tax periods the average template used in all its economic activities is not less than the unit and the average template for the 2008 tax period.

The amount of the reduction so calculated may not exceed 50% of the amount of remuneration paid in the financial year to all of its employees.

The reduction will be applied independently in each of the tax periods when the requirements are met.

2. For the calculation of the average template used referred to in paragraph 1 above, the persons employed shall be taken, in the terms laid down in the labour law, taking into account the working time in relation to the whole day and the duration of such employment relationship with respect to the total number of days of the tax period.

However, where the taxpayer does not develop any economic activity before 1 January 2008 and starts its financial year in the 2008 tax period, the average template for the tax period shall be calculate taking into consideration the elapsed time since the start of the same.

Where the taxpayer does not develop any economic activity before 1 January 2009 and starts its financial year after that date, the average template for the 2008 tax period will be zero.

3. For the purposes of determining the net amount of the turnover, account shall be taken of the provisions of Article 108 (3) of the recast of the Company Tax Act.

When in any of the tax periods the duration of the economic activity would have been lower than the year, the net amount of the business figure will be raised per year.

4. Where the taxpayer does not develop any economic activity prior to 1 January 2009 and starts its financial year in 2009, 2010, 2011, 2012 or 2013, and the average template for the tax period on which the taxpayer starts The reduction laid down in paragraph 1 of this additional provision shall be applied in the tax period for the start of the business on condition that in the following tax period the template is less than zero and less than the unit media is not less than the drive.

Failure to comply with the requirement referred to in the preceding paragraph shall cause the non-application of the reduction in the tax period for the commencement of its economic activity, and shall provide for additional self-financing, with the relevant late payment interest, within the time limit between the date on which the requirement is not met and the end of the regulatory period for the declaration corresponding to the tax period in which such non-compliance occurs. '

Article 6. Expenses and investments to use the new technologies of communication and information to the employees.

With effect from January 1, 2013, the following amendments are made to the Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage:

One. Paragraph 1 of the additional twenty-fifth provision is worded as follows:

" 1. The expenditure and investments made during the years 2007, 2008, 2009, 2010, 2011, 2012 and 2013 to make use of the new communication and information technologies used by employees when their use can only be carried out outside the place and working time, you will have the following tax treatment:

(a) Tax on the Income of the Physical Persons: such expenses and investments shall be considered as training expenses in the terms provided for in Article 42.2.b of this Law.

(b) Company tax: such expenses and investments shall entitle the application of the deduction provided for in Article 40 of the recast of the Company Tax Act, approved by the Royal Legislative Decree 4/2004. "

Two. The twentieth transitional provision is worded as follows:

" Transient disposition. Expenses and investments to use the new technologies of communication and information to the employees.

Without prejudice to the provisions of this Law, Article 40 of the Recast Text of the Corporate Tax Law, approved by Royal Decree-Law 4/2004 of 5 March 2004, will be extended. its validity during the years 2011, 2012 and 2013 for the expenses and investments to use the new technologies of communication and information to the employees. "

CHAPTER II

Corporate Tax

Article 7. Limitation on tax-deductible redemptions in Corporate Tax.

The accounting amortisation of tangible, intangible and real estate investments corresponding to the tax periods that are initiated within the years 2013 and 2014 for those entities that, in the same, do not comply with the requirements laid down in Article 108 (1), (2) or (3) of the recast of the Company Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, shall be deducted from the tax base up to 70% (a) a percentage of that which would have been fiscally deductible from the failure to apply percentage, in accordance with Article 11 (1) and (4) of that Act.

The limitation provided for in this article will also be applicable in relation to the amortisation that would have been tax deductible in respect of those goods that are amortised according to the articles 111, 113 or 115 of the recast of the Companies Tax Act, where the taxable person does not comply with the requirements laid down in Article 108 (1), (2) or (3) of that Act in the corresponding tax period.

Accounting amortisation that is not fiscally deductible under the provisions of this Article shall be deducted in a linear manner over a period of 10 years or, optionally, during the lifetime of the assets item, from of the first tax period to be initiated within the year 2015.

The accounting depreciation that is not fiscally deductible shall not be considered to be impaired as a result of the application of the provisions of this Article.

This article will not be applicable in respect of those assets that have been the subject of a specific communication or authorization procedure, by the tax administration, in relationship to their amortization.

Article 8. Reduced tax rate in the Corporate Tax for maintenance or job creation.

With effect for the tax periods initiated from 1 January 2013, the additional provision of the Recast Text of the Company Tax Law, approved by the Royal Legislative Decree, is amended. 4/2004, of 5 March, which is worded as follows:

" Additional Disposition 12th. Reduced tax rate in the Corporate Tax for maintenance or job creation.

1. In the tax periods started in the years 2009, 2010, 2011, 2012 and 2013, institutions whose net amount of the turnover in those periods is less than EUR 5 million and the average template in those periods is less than 25 employees shall be taxed on the basis of the following scale, except if, in accordance with Article 28 of this Law, they are to be taxed at a different rate from the general:

(a) For the taxable amount between 0 and 120,202,41 euro, at the rate of 20%.

In the tax periods initiated within the years 2011, 2012 and 2013, that rate shall apply on the taxable amount between EUR 0 and EUR 300 000.

b) For the remaining taxable amount, at the rate of 25 percent.

When the tax period is shorter than the year, the last paragraph of Article 114 of this Law applies.

2. The application of the scale referred to in the preceding paragraph is conditional on the fact that during the 12 months following the beginning of each of those tax periods, the average template of the institution is not less than the unit and also does not is less than the average template of the 12 months prior to the start of the first tax period starting from 1 January 2009.

When the entity has been constituted within that previous twelve-month period, the average template resulting from that period shall be taken.

The requirements for the application of the scale will be computed independently in each of those tax periods.

In case of non-compliance with the condition set out in this section, you will proceed to regularisation in the form set out in paragraph 5 of this additional provision.

3. For the calculation of the average template of the institution, the persons employed shall be taken, in the terms provided for in the labour law, taking into account the working day in relation to the whole day.

It shall be computed that the average template of the twelve months prior to the beginning of the first tax period starting from 1 January 2009 is zero when the entity has been established from that date.

4. For the purposes of determining the net amount of the turnover, account shall be taken of the provisions of Article 108 (3) of this Law.

When the entity is newly created, or any of the tax periods referred to in paragraph 1 of this additional provision have a duration less than the year, or the activity has been developed during a period also lower, the net amount of the turnover shall be raised per year.

5. Where the institution has been constituted within the years 2009, 2010, 2011, 2012 or 2013 and the average template in the 12 months following the beginning of the first tax period is greater than zero and less than the unit, the scale established in the paragraph 1 of this additional provision shall apply in the institution's tax period of the institution provided that within 12 months of the end of that tax period the average template is not less than the unit.

When such a condition is breached, the taxable person must enter the amount of the tax period in which the non-compliance takes place, the amount resulting from applying 5% to the tax base of the said tax. first tax period, in addition to interest on late payment.

6. Where the taxable person is applying the payment method provided for in Article 45 (3) of this Law, the scale referred to in paragraph 1 above shall not apply to the quantification of the payments. fractionated. "

CHAPTER III

Balance Sheet Update

Article 9. Updating balance sheets.

1. The taxable persons of the Company Tax, the taxpayers of the Income Tax of the Physical Persons who carry out economic activities, who carry their accounting according to the Code of Commerce or are obliged to carry the books records of its economic activity, and the taxpayers of the Non-Resident Income Tax with a permanent establishment may, on a voluntary basis, benefit from the updating of the securities provided for in this provision.

In the case of taxable persons who are taxed in the tax consolidation regime, in accordance with the provisions of Chapter VII of Title VII of the Recast Text of the Company Tax Law, approved by the Royal Decree Legislative 4/2004, of 5 March, update operations will be carried out on an individual basis.

2. The elements of tangible fixed assets and real estate investments located both in Spain and abroad will be updated. In the case of non-resident income tax payers with permanent establishment, the upgradeable items shall be affected by such permanent establishment.

They will also be updatable:

(a) The elements of the tangible fixed assets and of the real estate investments acquired under the lease referred to in paragraph 1 of the seventh additional provision of Law 26/1988 of 29 July 1988 on Discipline and Intervention of Credit Entities. The effects of the update shall be conditional, in a resolutive manner, on the exercise of the option to purchase.

(b) The assets relating to concession agreements registered as an intangible asset by the concessionary companies which are required to apply the accounting criteria established by Order EHA/3362/2010 of 23 December, by which the rules of adaptation of the General Plan of Accounting to the concessionary enterprises of public infrastructures are approved.

The update will necessarily refer to all elements that are susceptible to it and to the corresponding write-downs, except in the case of the real estate, in respect of which it will be possible to opt for its updating independent for each of them. In the case of buildings, the update must be made by distinguishing between the value of the ground and the value of the building.

In the case of taxpayers of the Income Tax of the Physical Persons, the upgradable elements must be affected to the economic activity.

3. The updating of securities shall be carried out in respect of items eligible for release on the first balance sheet after the entry into force of this provision, or in the relevant books at 31 December 2012 in the case of taxpayers of the Income Tax of the Physical Persons who are bound by such tax to the property of the same, provided that they are not fiscally amortized in their entirety. For these purposes, at least the write-downs to be made with that character shall be taken.

The amount of accounting revaluations resulting from the update operations will be taken to the account "revaluation reserve of Law 16/2012 of December 27", which will be part of the own funds. In the case of income tax payers of the physical persons who are obliged to keep records of their economic activity, the amount of the accounting revaluation shall be reflected in the book of goods of investment.

Update operations shall be performed within the period from the closing date of the balance sheet referred to in the first subparagraph of this paragraph and the day on which the deadline for its approval ends. In the case of legal persons, the updated balance sheet must be approved by the competent social body. In the case of taxpayers of the Income Tax of the Physical Persons, the update operations shall be carried out within the period from 31 December 2012 to the date of the end of the period for the submission of the Tax return for the 2012 tax period.

4. Operations for the incorporation of non-registered assets in the books of accounts, or in the books corresponding records in the case of taxpayers of the Income Tax, shall not be covered by this provision. Physical Persons who are bound by such tax to be taken away from them, or those who are required to dispose of such books from non-existent liabilities.

5. Update operations will be performed by applying the following coefficients:

Coefficient

In the 2007 exercise

In the 2011 exercise

than January 1, 1984.

2,2946

In exercise 1984

2.0836

In the exercise 1985

1,9243

In the 1986 exercise

1,8116

In the 1987 exercise

1,7258

In the financial year 1988

1,6487

In the 1989 exercise

1,5768

In the exercise 1990

1.5151

In the exercise 1991

1,4633

In the 1992 exercise

1,4309

In the 1993 exercise

1,4122

In the exercise 1994

1,3867

In the 1995 exercise

1.3312

In the 1996 exercise

1,2679

In the exercise 1997

1.2396

In the 1998 exercise

1.2235

In the 1999 exercise

1.2150

In exercise 2000

1,2089

In the 2001 exercise

1,1839

In the 2002 exercise

1,1696

In the exercise 2003

1,1499

In the 2004 exercise

1,1389

In exercise 2005

1,1238

1.1017

1.0781

In exercise 2008

1,0446

In the exercise 2009

1.0221

In the financial year 2010

1,0100

1.0100

In the exercise 2012

1.0000

The coefficients will be applied as follows:

(a) The purchase price or cost of production, taking into account the year of acquisition or production of the assets. The coefficient applicable to the improvements shall be that corresponding to the year in which they were made.

(b) The accounting write-downs corresponding to the purchase price or cost of production that were fiscally deductible, taking into account the year in which they were made.

Dealing with updated assets in accordance with the provisions of Article 5 of Royal Decree-Law 7/1996 of 7 June 1996, the coefficients will be applied on the purchase price and on the depreciation were fiscally deductible corresponding to the same, without taking into account the amount of the net increase in value resulting from the update operations.

In the case of credit institutions and insurers, for the purposes of applying this paragraph, no account shall be taken of the revaluations of the buildings which may have been carried out as a result of the first application, respectively, of Circular 4/2004 of 22 December 2004, to credit institutions, on rules on public and private financial information and models of financial statements, and of Royal Decree 1317/2008 of 24 July on the approval of the accounting of the insurance companies and which did not have a tax impact.

6. The difference between the quantities determined by application of the provisions of the preceding paragraph shall be reduced by the amount of the previous net value of the assets and the result shall, as appropriate, be multiplied by a coefficient to be applied. determined by:

1. º In numerator: net worth.

2. º In the denominator: the net most passive equity minus the credit and treasury rights.

The determining factors of the ratio shall be those during the holding time of the asset item or in the five financial years preceding the date of the update balance, whichever is less, choice of taxable person or taxpayer.

This coefficient will not be applied when it is greater than 0.4.

To determine the previous value of the updated asset item, the securities that have been considered for the purposes of applying the updating coefficients referred to in this paragraph, including the writedowns.

The coefficient referred to in this paragraph shall not apply to the taxpayers of the Income Tax of the Physical Persons.

7. The amount resulting from the operations described in the preceding paragraph shall be reduced by the net increase in value resulting from the updating operations provided for in Royal Decree-Law No 7/1996, the positive difference being that determined by the amount of monetary depreciation or net increase in the value of the updated asset item. This amount shall be paid to the account "revaluation reserve of Law 16/2012 of 27 December" and added to the value prior to the carrying out of the updating operations resulting from the application of this provision. new value of the updated heritage item.

The new updated value may not exceed the market value of the updated asset item, taking into account its state of use as a function of the technical and economic wear and tear and the use made by them. the taxable person or taxpayer.

The balance of the account "revaluation reserve of Law 16/2012, of December 27" may not have a debtor character, nor in relation to the set of the update operations nor in relation to the updating of any element patrimonial.

The net increase in value resulting from the update transactions shall be amortised, starting from the first tax period starting from 1 January 2015, during those remaining to complete the life of the business. asset item, in the same terms as for renewals, extensions, or enhancements.

8. Taxable persons or taxpayers who practice the update must satisfy a single 5 percent charge on the credit balance of the account "revaluation reserve of Law 16/2012 of 27 December". In the case of taxpayers of the Income Tax of the Physical Persons who are obliged to carry the records of their economic activity, the single charge will fall on the net increase of the value of the assets updated.

The taxable fact of the single charge, in the case of legal persons, shall be understood where the updated balance sheet is approved by the competent body and, in the case of natural persons, when the balance sheet is drawn up updated. In the case of taxpayers of the Income Tax of the Physical Persons who are obliged to carry the records of their economic activity, the taxable event shall be understood as being carried out on 31 December 2012.

The single charge shall be payable on the day of the filing of the statement concerning the tax period corresponding to the balance sheet in which the update transactions are made. In the case of taxpayers of the Income Tax of the Physical Persons the single charge shall be payable on the day that the declaration corresponding to the 2012 tax period is presented.

This charge shall be self-imposed and shall be entered in conjunction with the statement of the Company Tax or the Non-Resident Income Tax on the tax period to which the balance sheet corresponds to (a) update operations, or the Income Tax of the Physical Persons corresponding to the 2012 tax period. This statement shall include the updated balance sheet and the additional information to be determined by the Ministry of Finance and Public Administration. The submission of the out-of-time declaration will be an invalidating cause of the update operations.

The amount of the single charge will not have the consideration of the corporation tax, the income tax of the physical persons, nor the income tax of non-residents, its amount will be charged to the account "revaluation reserve of Law 16/2012 of 27 December", and shall not have the consideration of fiscally deductible expenditure of the said Taxes.

The single charge will have the consideration of tax liability.

The model for the declaration of this single charge will be approved by the Ministerial Order of the Minister of Finance and Public Administrations.

9. The balance of the account "revaluation reserve of Law 16/2012 of 27 December" shall not be integrated into the tax base of the Corporate Tax, the Income Tax of the Physical Persons nor the Income Tax of no Residents.

10. The balance of the account "revaluation reserve of Law 16/2012, of December 27," will be unavailable until it is checked and accepted by the tax administration. Such verification shall be carried out within three years of the date of submission of the declaration referred to in paragraph 8 above. For these purposes, it shall not be understood that the balance of the account has been disposed of, without prejudice to the reporting obligation referred to in paragraph 12 of this Article, in the following cases:

(a) When the shareholder or shareholder exercises his or her right to separate from the company.

(b) When the balance of the account is eliminated, in whole or in part, as a result of operations to which the special arrangements for mergers, divisions, asset contributions, exchange of securities, and exchange of assets are applicable, registered office of a European Company or a European Cooperative Society, from one Member State to another of the European Union, provided for in Chapter VIII of Title VII of the recast of the Company Tax Act.

c) When the entity is required to apply the account balance under a legal obligation.

In case of a minorisation of the balance of the account "revaluation reserve of Law 16/2012 of 27 December", as a result of the administrative verification, the amount of the single charge shall be returned, ex officio corresponds to the balance. This same rule shall apply in the case of a minoring of the net increase in value, in the case of natural persons.

Once the check has been carried out or the time limit for the verification has elapsed, the balance of the account may be allocated to the elimination of negative accounting results, to the extension of the social capital or, after ten years counted to from the date of the closing of the balance sheet in which the update operations were reflected, to free reserves. However, the balance sheet may only be distributed, directly or indirectly, where the updated assets are fully amortised, have been transmitted or are discharged on the balance sheet.

These reserves will entitle the deduction for double taxation of dividends provided for in Article 30 of the Recast Text of the Companies Tax Law, approved by the Royal Decree of March 4, 2004, of 5 March. It shall also give the right to the exemption provided for in Article 7 (y) of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial amendment of the laws of the European Communities on the Non-Resident Income and on Heritage.

The application of the balance of the account "revaluation reserve of Law 16/2012 of 27 December" for purposes other than those provided for in this paragraph or before the verification is carried out or the time limit for the account carry out the same, determine the integration of the said balance in the tax base of the tax period in which the application is made, and the negative tax bases of previous tax periods cannot be offset against that balance.

As provided for in this paragraph regarding the unavailability of the account "revaluation reserve of Law 16/2012, of December 27", and with the purpose of the balance of the said account, it will not be applicable to the taxpayers of the Income Tax of the Physical Persons.

11. The losses incurred in the transmission or deterioration of the value of the updated assets shall be reduced, for the purposes of their integration into the taxable amount, in the amount of the balance of the account " reserve for the revaluation of Law 16/2012, 27 December ', corresponding to those elements. That balance will be available.

The provisions of this paragraph shall not apply to the taxpayers of the Income Tax of the Physical Persons.

12. It shall be included in the memory of the annual accounts for the financial years in which the updated items are in the entity's assets, information relating to the following:

a) Criteria used in the update with an indication of the affected assets of the affected annual accounts.

b) Amount of the update of the various updated elements of the balance sheet and the effect of the update on redemptions.

(c) Movements during the exercise of the account "revaluation reserve of Law 16/2012 of 27 December", and explanation of the reason for the variation of the account.

Failure to comply with the obligations set out in this paragraph will be considered a serious tax violation. The penalty will consist of a fixed pecuniary fine of 200 euros for each item omitted, in each of the first four years in which the information is not included, and of 1,000 euros for each data omitted, in each of the following years, with the limit of the 50 percent of the total balance of the account "revaluation reserve of Law 16/2012, of December 27". This penalty shall be reduced in accordance with the provisions of Article 188 (3) of Law 58/2003 of 17 December 2003, General Tax.

However, the substantial breach of the reporting obligations provided for in this paragraph will determine the integration of the balance of the account "revaluation reserve of Law 16/2012 of 27 December" at the base taxable in the first period of the earliest tax period of the non-prescribed period in which such non-compliance occurs, the negative taxable bases of previous tax periods cannot be offset against that balance.

CHAPTER IV

Heritage Tax

Article 10. A Heritage Tax during 2013.

The second paragraph of the single article of Royal Decree-Law 13/2011 of 16 September, establishing a temporary property tax, is amended as follows:

" Second. With effect from 1 January 2014, the following amendments are introduced in Law 19/1991 of 6 June of the Heritage Tax:

One. Article 33 is amended, which is worded as follows:

" Article 33. Overall allowance for the full quota.

On the full fee of the tax a 100 percent bonus will be applied to taxable persons for personal or real obligation to contribute. "

Two. Articles 6, 36, 37 and 38 shall be repealed. '

CHAPTER V

Non-Resident Income Tax

Article 11. Special charge on prizes for certain lotteries and bets.

With effect from January 1, 2013, an additional fifth provision is added in the Recast Text of the Non-Resident Income Tax Law, approved by the Royal Legislative Decree 5/2004, of 5 March, which is Worded as follows:

" Additional disposal fifth. Special charge on prizes for certain lotteries and bets.

1. The prizes included in paragraph 1 (a) of the third-third provision of Law 35/2006 of 28 November of the Income Tax of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, in the terms established therein, obtained by taxpayers without mediation of permanent establishment, and with the specialties set out below.

2. The prizes provided for in this additional provision shall be subject to retention or entry into account in the terms provided for in Article 31 of this Recast Text. There shall also be an obligation to practise withholding or income when the prize is exempt under the terms of an agreement to avoid double taxation that is applicable.

The percentage of retention or income on account will be 20 percent. The withholding or revenue-to-account basis shall be determined by the amount of the taxable amount of the special charge.

3. Taxpayers for this tax who would have obtained the prizes provided for in this provision will be required to submit a declaration for this special charge, determining the amount of the corresponding tax liability, and entering their amount in place, form and time limits set by the Minister of Finance and Public Administrations.

However, there shall be no obligation to make such a declaration where the prize obtained would have been of less than the amount exempted or had been practised in respect of the withholding tax or the entry into account provided for in paragraph 2 above.

4. Where the Treasury has been entered into the Treasury, or is subject to withholding tax on account of this special charge, in excess of those resulting from the application of an agreement to avoid double taxation, it may be requested application and the consequent return, under the conditions laid down in regulation.

The tax administration may provide the taxpayer's State of residence with the data included in such a return request, in terms and with the limits set forth in the mutual assistance regulations.

5. In the area of Non-Resident Income Tax the prizes provided for in this additional provision, obtained by taxpayers without permanent establishment mediation, may only be taxed by this special charge. "

CHAPTER VI

Value Added Tax

Article 12. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

The following amendments are introduced in Law 37/1992 of 28 December of the Value Added Tax:

One. Article 8 (2), paragraph 2, is amended as follows:

" 2. º Non-cash contributions made by the taxable persons of the tax of items of their business or professional assets to companies or communities of property or to any other type of entity and the awards of this nature in the event of the liquidation or total or partial dissolution of such contracts, without prejudice to the taxation applicable in accordance with the rules governing the concepts "documented legal acts" and "corporate transactions" The Tax on Proprietary Transmissions and Documented Legal Acts.

In particular, the award of land or buildings promoted by a community of goods carried out in favor of the community, in proportion to its share of participation, shall be considered to be the supply of goods. "

Two. Article 80 (4) and (5) are amended as follows:

" Four. The tax base may also be reduced in proportion to the total or partly non-performing of the appropriations corresponding to the quotas. For these purposes:

A) A credit shall be considered total or partially non-performing when it meets the following conditions:

1. That one year has elapsed since the accrual of the tax passed without the collection of all or part of the credit derived from it.

However, in the case of time-limits or deferred-price transactions, one year must have elapsed since the expiry of the period or the time-limits imposed in order to proceed with the proportional reduction of the tax base. For this purpose, operations shall be considered to be in instalments or with deferred price those where it has been agreed that their consideration must be made effective in successive payments or in one single payment, respectively, provided that the period between the accrual tax and the maturity of the last or only payment is greater than one year.

Where the holder of the right of credit whose tax base is intended to be reduced is an employer or professional whose volume of transactions, calculated in accordance with the provisions of Article 121 of this Law, has not exceeded during the previous immediate calendar year of EUR 6,010,121,04, the period of one year referred to in this Condition 1 shall be six months.

2. That this circumstance has been reflected in the Records Required for this Tax.

3. That the recipient of the transaction acts as an employer or a professional, or, in another case, that the taxable amount of the transaction, Tax on the Value Added Tax, is greater than EUR 300.

4. That the taxable person has urged his recovery by legal claim to the debtor or by means of a notarial requirement, even when it comes to credits established by public Entes.

In the case of the time-limits referred to in the first condition, it shall be sufficient to call for the recovery of one of them by means of a judicial complaint to the debtor or by a notarial requirement to the debtor. proceed with the modification of the tax base in the proportion corresponding to the period or time limits paid.

In the case of claims owed by public entities, the judicial claim or the notarial requirement referred to in the previous condition 4, it shall be replaced by a certificate issued by the competent authority of the Ente public debtor in accordance with the report of the Financial Controller or the Treasurer of the Financial Controller of the Financial Controller of the Financial Controller or the Treasurer of the Financial Controller.

B) The modification shall be made within three months of the end of the one-year period referred to in the previous condition 1. and to be communicated to the State Tax Administration Agency in the the time limit to be fixed.

Where the holder of the right of credit whose tax base is intended to be reduced is an employer or professional whose volume of transactions, calculated in accordance with the provisions of Article 121 of this Law, has not exceeded during the previous immediate calendar year of EUR 6,010,121,04, the period of one year referred to in the preceding paragraph shall be six months.

C) Once the tax base is reduced, the tax base will not be modified upwards even if the taxable person obtains the full or partial recovery of the consideration, except where the recipient does not act in the condition of employer or professional. In this case, the Value Added Tax shall be understood to be included in the amounts received and in the same proportion as the perceived consideration.

By way of derogation from the foregoing paragraph, where the taxable person disclaims from the court claim to the debtor or reaches a recovery agreement with the debtor after the notarial requirement made, as a result of this or any other cause, must again modify the tax base to the increase by the issue, within one month from the withdrawal or from the agreement of recovery, respectively, of a rectifying invoice in which the has an impact on the quota.

Five. The following rules shall apply in relation to the assumptions for the modification of the tax base referred to in paragraphs 3 and 4

:

1. The modification of the tax base will not proceed in the following cases:

a) Credits that enjoy collateral, in the guaranteed part.

(b) Credits secured by credit institutions or mutual guarantee companies or covered by an insurance or credit insurance contract, on the consolidated or secured part.

(c) Credits between persons or related entities as defined in Article 79 (5) of this Law.

d) Credits owed or secured by public Entes.

The provisions of this point (d) shall not apply to the reduction of the taxable amount made in accordance with Article 80 (4) of this Law for claims which are considered to be wholly or partly non-performing, without prejudice to the need to comply with the documentary accreditation requirement of the non-payment referred to in the condition 4. of that provision.

2. The modification of the tax base shall not be carried out either where the recipient of the operations is not established in the territory of application of the tax, nor in the Canary Islands, Ceuta or Melilla.

3. The modification of the tax base in accordance with Article 80 (4) of this Law shall not be carried out after the order for the declaration of competition for the appropriations corresponding to the quota has been passed on. operations the accrual of which occurs prior to that order.

4. In the case of partial payment prior to the said modification, it is understood that the value added tax is included in the amounts received and in the same proportion as the part of consideration satisfied.

5. The rectification of the deductions of the recipient of the operations, which must be carried out in accordance with the provisions of Article 114 (2), second subparagraph, of this Law, shall determine the birth of the corresponding credit in favour of the Public Finance.

If the addressee of the transactions subject had not been entitled to the total deduction of the tax, he will also be liable to the Public Finance for the amount of the non-deductible tax. If the addressee does not act in the condition of employer or professional and in so far as he has not satisfied that debt, it shall apply as set out in

preceding paragraph.

CHAPTER VII

Tax on Heritage Transmissions and Documented Legal Acts

Article 13. Amendment of the Recast Text of the Law on the Tax on Heritage Transmissions and Documented Legal Acts, approved by the Royal Legislative Decree 1/1993, of 24 September.

Article 40 (2) of the Recast Text of the Law on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by the Royal Legislative Decree 1/1993 of 24 September, is amended. worded as follows:

" 2. The preventive annotations to be carried out in the public registers, where they are subject to a valuable right or interest and are not ordered by the competent judicial or administrative authority. "

CHAPTER VIII

Local tributes

Article 14. Amendment of the Recast Text of the Local Law Regulatory Law, approved by the Royal Legislative Decree of March 5.

With effect from January 1, 2013, the following modifications are introduced in the Recast Text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of March 5:

One. Article 25 is amended, which is worded as follows:

" Article 25. Fee-setting agreements: technical-economic report.

The arrangements for establishing fees for the private use or special use of the public domain, or for the full or partial financing of new services, must be taken in the light of reports. (a) technical-economic aspects in which the market value or the foreseeable coverage of the cost of those, respectively, is shown. This report shall be incorporated into the dossier for the adoption of the relevant agreement.

The technical-economic report referred to in the preceding paragraph shall not be accompanied when it comes to the adoption of agreements motivated by revaluations or updates of a general nature or in the case of a reduction in the amount of charges, except in the case of a substantial reduction in the cost of the service concerned.

For the purposes of the preceding paragraph, the reduction shall be deemed to be substantial where the reduction in the cost of the service is expected to exceed 15% of the cost of the service provided for in the technical-economic study prior to the agreement of establishment or immediate substantial modification. In order to justify the lack of a technical-economic report, the expenditure management body shall state in the file for the adoption of the agreement to amend an express declaration of the non-substantial nature of the reduction. '

Two. Article 61 (5) (a) is amended, which is worded as follows:

"(a) The roads, roads, other land routes and the goods of the public domain and water-land and water, provided that they are public and free of charge for the users."

Three. Article 62 (2) (b) is amended, which is worded as follows:

" (b) The declared express and individualized monument or historical garden of cultural interest, by means of royal decree in the form established by article 9 of Law 16/1985, of 25 June, of the Spanish Historical Heritage, registered in the general register referred to in Article 12 as members of the Spanish Historical Heritage, as well as those covered by the first, second and fifth provisions of that Law.

This exemption will not reach any classes of urban goods located within the delimitation perimeter of the archaeological zones and historical sites and sets, globally integrated in them, but exclusively, to which meet the following conditions:

In archaeological areas, those included as the object of special protection in the instrument of urban planning referred to in article 20 of Law 16/1985, of 25 June, of the Spanish Historical Heritage.

In historical sites or sets, those with an age equal to or greater than fifty years and are included in the catalogue provided for in Royal Decree 2159/1978 of 23 June, approving the Regulation of planning for the development and implementation of the Law on Soil Regime and Urban Planning, as an object of integral protection in the terms provided for in Article 21 of Law 16/1985 of 25 June.

The real estate referred to in point (b) shall not be exempt when it is affected by economic holdings, unless it is found to be applicable to any of the exemptions provided for in Law 49/2002 of 23 (a) December, the tax regime of non-profit-making entities and the tax incentives for sponsorship, or the fact that the taxable person is liable to tax on the State, the Autonomous Communities or local authorities, or on autonomous bodies of the State or entities governed by public law of the same character as the Communities Autonomous and local entities. "

Four. Two new paragraphs are added to Article 74, which are worded as follows:

" 2 ter. The municipalities by means of an ordinance may regulate a bonus of up to 95% of the full share of the tax in favour of immovable property excluded from the exemption referred to in the last subparagraph of paragraph 2 (b) of the Treaty. Article 62 of this Law.

2 quater. The municipalities by way of ordinance may regulate a bonus of up to 95% of the full share of the tax in favour of buildings in which economic activities are carried out which are declared of special interest or utility (a) municipal authorities may be subject to social, cultural, historical artistic or employment promotion circumstances which justify such a declaration. That declaration shall be the responsibility of the Corporation and shall be agreed upon, upon request of the taxable person, by a favourable vote of the simple majority of its members. "

Five. A point (e) is added to Article 88 (2), which is worded as follows:

" e) A bonus of up to 95 percent of the corresponding fee for taxable persons who are taxed for municipal shares and who develop economic activities that are declared of special interest or utility (a) municipal authorities may be subject to social, cultural, historical artistic or employment promotion circumstances which justify such a declaration. That declaration shall be the responsibility of the Corporation and shall be agreed upon, upon request of the taxable person, by a favourable vote of the simple majority of its members.

The bonus will apply to the fee resulting from applying, where applicable, the bonuses referred to in paragraph 1 of this article and the preceding paragraphs of this paragraph. "

Six. An additional provision is added thirteenth, which is worded as follows:

" Additional Disposition thirteenth. Adequacy of the tax ordinance to the coefficients provided for in Article 32.2 of the Recast Text of the Real Estate Law.

In those municipalities where the provisions of article 32.2 of the Recast Text of the Law of the Land Registry, approved by the Royal Legislative Decree 1/2004 of 5 March, the deadline for approving and publish the tax rate of the Property Tax is extended until 1 March of the year in which the corresponding coefficient is applied. "

Seven. An additional fourteenth provision is added, which is worded as follows:

" Additional disposition fourteenth. Notifications in the periodic tributes.

When changes of a general nature of the members of the periodic collection taxes are made by receipt, through the corresponding tax ordinances, the individual notification of the resulting liquidations, except in the cases provided for in Article 102 (3) of Law 58/2003 of 17 December 2003, General Tax. '

Eight. A 21st transitional provision is added, with the following wording:

" The 21st transient disposition. Approval of the tax ordinances for the financial year 2013.

With exclusive effects for the financial year 2013, the Councils that decide to apply, in use of their regulatory capacity, the measures provided for local taxes in Law 16/2012 of 27 December, for which they are adopted various tax measures aimed at consolidating public finances and boosting economic activity, will have to approve the final text of the new tax systems and publish them in the corresponding official gazette, all of which in accordance with Article 17 of this recast text, before 1 April 2013. '

Article 15. Amendment of the Royal Legislative Decree 1175/1990 of 28 September, approving the Tariffs and the Instruction of the Tax on Economic Activities.

With effect from January 1, 2013, the following modifications are introduced in the Royal Legislative Decree 1175/1990, of September 28, for which the Tariffs and the Instruction of the Tax on Activities are approved Economic:

One. A note is added under heading 981.3 of the first section of the Tax Rates on Economic Activities, "Parks of attractions, including aquatic and similar, of a stable nature", which is worded as follows:

"NOTE: In those amusement parks that remain open less than eight months a year, their share will be 70 percent of the one indicated under this heading."

Two. Paragraph 2. of Rule 14 (1) (F) (b) of the Instruction for the Application of the Tariffs on Economic Activities, which is worded as follows:

" 2. º 40 percent of the surface used for seasonal activities by using public roads with stalls and the like.

In those activities for which the Fares provide for a reduction in the quota corresponding to their epigraph or group by applying a percentage on it, by remaining open the establishment during a a period of less than one year, this percentage shall also apply to the area of the premises. "

Three. A paragraph 5 is inserted in Rule 14 of the Instruction for the Application of the Tariffs on Economic Activities, which is worded as follows:

" 5. Seasonal activities or whose establishments remain open to the public for a period of less than one year.

In seasonal activities or whose establishments remain open to the public for a period of less than one year, the presentation of the declaration of absence in the activity will be incompatible with the application of the reductions in the quota provided for such assumptions in the tariffs and in paragraph 1.F) .b) .2. of this rule. '

CHAPTER IX

Real Estate Catstar

Article 16. Modification of the Recast Text of the Law of the Land Registry, approved by the Royal Legislative Decree 1/2004, of March 5.

With effect from January 1, 2013, the following modifications are introduced in the Recast Text of the Law of the Real Estate Catastro, approved by the Royal Legislative Decree 1/2004, of March 5:

One. A paragraph 3 is added to Article 20, which is worded as follows:

" 3. In cases where sufficient data are available and no third parties are affected by the inspection procedure, the inspection procedure may be initiated directly with the notification of the inspection report, including the proposal for a regularisation of the description of the immovable property, as well as an express reference to this article and to the resources arising from the final decision. In this case, the file shall be made clear to the parties concerned, for the submission of claims, for a period of 15 days. Where, on the expiry of that period, the parties concerned have not made representations, the proposal for regularisation contained in the inspection report shall become final, with the agreement containing the following day being given and notified to the Commission. of the completion of the said period and proceeding to the closure and file of the file. "

Two. Article 32 is amended as follows:

" Article 32. Updating cadastral values.

1. The laws of general budgets of the State may update the cadastral values by application of coefficients, which may be different for each of the groups of municipalities that are established regulatively or for each class of properties.

2. In addition, the general budget laws may update the cadastral values of the urban buildings of the same municipality by application of coefficients according to the year of entry into force of the corresponding presentation of the municipality.

Councils may request the application of the coefficients provided for in this paragraph when the following requirements are met:

(a) that at least five years have elapsed since the entry into force of the cadastral values derived from the previous general collective valuation procedure.

b) That substantial differences between the market values and those that served as the basis for the determination of the current cadastral values should be revealed, provided that they affect the set of uses in a homogeneous manner, Existing polygons, areas or areas in the municipality.

(c) The application shall be communicated to the General Directorate of the Catastro before 31 January of the year preceding that for which the application of the coefficients is requested.

It is up to the Minister of Finance and Public Administrations to appreciate the concurrence of the requirements listed in the previous paragraph, by ministerial order that will be published in the "Official State Gazette" with before 30 September of each financial year, in which the ratio of specific municipalities to which the coefficients which, where appropriate, the General Budget Law of the State for the financial year is applied, shall be established. next.

The application of the coefficients provided for in this paragraph shall exclude that of the updating coefficients referred to in paragraph 1 of this Article. "

Three. A new third additional provision is added, which is worded as follows:

" Additional provision third. Procedure for the cadastral regularization 2013-2016.

1. Without prejudice to the provisions of Article 11 of this Recast Text, the incorporation of the Real Estate of Urban Real Estate and of Rustic Real Estate with construction, as well as the alterations of its characteristics, may be performed by the cadastral regularization procedure.

This procedure shall be initiated ex officio in the cases of non-compliance with the obligation to declare in a complete and correct manner the determining circumstances of a discharge or modification, in order to ensure adequate agreement of the cadastral description of the real estate with the real estate.

The procedure for regularisation, as not provided for by this provision, shall apply to the legal regime set out in Articles 11 and 12 of this recast.

2. The regularization procedure will be applied in those municipalities and during the period to be determined by resolution of the General Directorate of the Catastro, to be published in the "Official State Gazette" before 31 December. December 2016. However, the time limit laid down in that decision may be extended by a reasoned decision of the same body, which shall also be published in the Official Gazette of the State.

Once published in the "Official State Gazette", the above resolution and during the period to which it refers, the statements which are submitted outside the time limit provided for by the relevant legislation will not be the subject of processing in accordance with the procedure for incorporation by means of declarations provided for in Article 13, without prejudice to the information contained therein and the documents accompanying them in compliance with the duty of the cooperation provided for in Article 36 and taken into account for the purposes of the regularisation.

The actions to be regularised will be excluded from processing through collaboration formulas.

3. The processing of the regularisation procedure shall be carried out in accordance with the following

:

(a) The procedure for regularisation shall be initiated on its own initiative by the competent body. The initiation shall be communicated to the persons concerned, who shall be granted a period of 15 days to make the claims they deem appropriate.

Without prejudice to the duty of cooperation provided for in Article 36 of this recast, the action may be taken with the right holders of the rights referred to in Article 9, even if they are not required to make the declaration.

(b) In cases where there are no third parties affected by the procedure, the procedure may be initiated directly with the notification of the proposal for regularisation, together with the settlement of the regularisation rate. cadastral as provided for in paragraph 8. Such a proposal for regularisation shall include an express reference to this provision and to the resources which come before the final decision.

The file shall be made clear to the parties concerned for the submission of the claims they deem appropriate for a period of 15 days from the date of the notification. Where, on the expiry of that period, the parties concerned have not made any representations, the proposal for regularisation shall become final and the file must be closed and closed, the relevant agreement being given and notified. the alteration contained in the proposal for regularisation from the day following the end of the said period.

(c) The notification to the interested parties shall be made in accordance with the provisions of Law 58/2003 of 17 December, General Tax. The maximum period for the notification of the express resolution shall be six months after the parties concerned have been notified of the initiation agreement or the proposal for regularisation. The expiration of the maximum resolution period shall determine the expiry of the file and the file of all actions.

4. The incorporation into the Land Registry of the immovable property or the modification of its description resulting from the regularization shall take effect from the day following the day on which the facts, acts or business which originated the incorporation or cadastral modification, irrespective of the time when they are notified, without prejudice to the third subparagraph of the fourth additional provision for immovable property which has a rustic nature and has buildings essential for the development of agricultural, livestock or forestry holdings.

5. The regularisation of the cadastral description of the buildings under the procedure laid down in this provision shall exclude the application of the penalties which may have been required for failure to comply with the obligation to declare complete and correct the determining circumstances of the discharge or modification thereof.

6. The determination of the liquidable property tax base for the goods which are the subject of regularisation shall be determined by the General Directorate of the Land Registry in accordance with the provisions of Articles 67,1 (b) and 4. Recast of the Local Law Regulatory Law, approved by Royal Legislative Decree of March 5.

7. The actions developed in the regularisation procedure will have the consideration of training and maintenance work of the Real Estate Catastro for the purposes of the provision of the additional provision of Law 33/2003, of 3 of November, a Heritage of Public Administrations.

8. The rate of cadastral regularization is created, with the character of state tribute, which is governed by the provisions of this provision and by the other normative sources established in article 9 of Law 8/1989, of 13 April, of Rates and Prices Public:

(a) Tax made: The taxable fact of this fee is the regularisation of the description of the immovable property resulting from the procedure laid down in this provision.

(b) Liabilities: Liabilities to the rate of regularisation shall be the natural or legal persons and entities referred to in Article 35.4 of Law 58/2003 of 17 December 2003, General Tax, which, in accordance with the As provided for in the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, they must have the condition of taxable person of the Tax on Real Estate in the exercise in which they are has started the regularisation procedure.

c) Devengo: The cadastral regularization rate will become due to the beginning of the regularization procedure.

(d) The amount of the cadastral regularisation fee shall be EUR 60 per immovable property subject to the procedure.

e) Management: The management of the cadastral regularization rate corresponds to the General Directorate of the Catastro.

f) Collection: The collection of the fee shall be effected in accordance with the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July, and its implementing regulations. "

Four. A new fourth additional provision is added, which is worded as follows:

" Additional provision fourth. Assessment of the essential constructions for the development of agricultural, livestock or forestry holdings located on rustic soil.

In those municipalities where a collective valuation procedure has not been carried out in a general manner after 1 January 2006, on the basis of the publication of the decision referred to in paragraph 2 of the third additional provision, a new cadastral value will be determined for those real estate which, according to the regulations prior to Law 48/2002, of 23 December, of the Land Registry, have a rustic nature and have buildings which are essential for the development of agricultural holdings, livestock farming or foresters.

These values, as long as the new rules for the valuation of rustic buildings are not adopted, will be obtained by the application of the rules contained in the first transitional provision, referring to the values in force in the municipality.

The values will be effective on the 1 January of the year following the year in which the reported or reported are reported. "

Five. A ninth transitional provision is added, which is worded as follows:

" Transient disposition ninth. Time limit for requesting the application of the coefficients provided for in Article 32 (2

.

The deadline for the Councils to communicate to the General Directorate of the Catastro the application for the financial year 2014, of the coefficients provided for in Article 32.2, is extended until March 1, 2013. "

CHAPTER X

Economic and Fiscal Regime of the Canary Islands

Article 17. Amendment of Law 20/1991 of 7 June, amending the Fiscal Economic Regime of the Canary Islands.

One. Article 4 (4), which is worded as follows, is amended as follows:

" 4. Transactions subject to this Tax shall not be subject to the concept of "onerous transfers" of the Tax on Proprietary Transmissions and Documented Legal Acts.

Except for the provisions of the preceding paragraph, the supply and lease of immovable property, as well as the constitution or transfer of real rights of enjoyment or enjoyment that fall upon them, when they are exempt of the Tax, except in cases where the taxable person renounces the exemption in the circumstances and with the conditions set out in Article 50.5 of the Law of the Autonomous Community of the Canary Islands 4/2012 of 25 June of administrative measures and prosecutors. "

Two. Article 6 (5), paragraph 5, is amended, which shall be worded as follows:

" 5. º Non-cash contributions made by the taxable persons of the tax of items of their business or professional assets to companies or communities of property or to any other type of entity and the awards of this nature in the event of the liquidation or total or partial dissolution of such contracts, without prejudice to the taxation applicable in accordance with the regulatory rules of the concepts 'legal acts documents'and' societaryoperations ' The Tax on Proprietary Transmissions and Documented Legal Acts.

In particular, the award of land or buildings promoted by a community of goods carried out in favor of the community, in proportion to its share of participation, shall be considered to be the supply of goods. "

Three. Article 16 is amended as follows:

" Article 16. Place of delivery of the goods.

The place of fulfillment of the goods deliveries will be determined according to the following rules:

One. Supplies of goods which are not subject to dispatch or transport shall be construed as being made in the territory of application of the tax where the goods are made available to the purchaser in that territory.

Two. They shall also be construed as being carried out in the territory of application of the tax:

1. The deliveries of movable tangible property to be issued or transported for the purpose of making it available to the acquirer, when the issue or transport is initiated in that territory.

By way of derogation from the preceding paragraph, where the place of initiation of the issue or the transport of goods to be imported is situated outside the territory concerned, the deliveries of the goods The same applies to the importer and, where applicable, to successive acquirers shall be understood as being carried out in the territory of application of the tax.

2. The deliveries of the goods to be installed or assembled before they are made available, when the installation is completed in the said territory. This rule shall apply only where the installation or assembly involves the immobilization of the delivered goods and their cost exceeds 15 per 100 of the total consideration corresponding to the delivery of the installed goods.

3. º The deliveries of real estate that radiate in that territory.

4. The supply of goods to passengers on board a ship or aircraft, the place of which is to be started and completed in the territory of application of the tax and does not stop at ports or airports (a) Sites outside that territory.

When it is a return transport, the return journey will be considered as a different transport.

For the purposes of this paragraph, the first place intended for the boarding of passengers in the territory of application of the Tax shall be considered as the starting place, even after the last stop outside that territory.

Three. Deliveries of gas through a natural gas network located within the territory of the Community or any network connected to that network, deliveries of electricity or deliveries of heat or cold through the heating or heating networks refrigeration, shall be construed as being carried out in the territory of application of the tax in the case mentioned below:

Those made to an employer or professional reseller, where he has the seat of his economic activity or has a permanent establishment or, failing that, his domicile in that territory, provided that such supplies they are addressed to that headquarters, permanent establishment or domicile.

For these purposes, it shall be understood by an employer or a professional reseller, whose principal activity in respect of purchases of gas, electricity, heat or cold, consists of his resale and his own consumption negligible. "

Four. Article 18 is amended as follows:

" Article 18. Tax accrual.

One. The tax shall be payable:

1. In the supply of goods, where their making is available to the acquirer or, where appropriate, when they are made in accordance with the law applicable to them.

By way of derogation from the foregoing paragraph, in the supply of goods made under contracts of sale with a reserve of domain agreement or any other suspensive condition, of lease-sale of goods or of lease of goods with a transfer clause of the property which is binding on both parties, the tax shall be payable when the goods constituting the object are placed in the possession of the acquirer.

2. º In the services capabilities, when they are rendered, executed, or performed the taxed operations.

However, in the provision of services in which the recipient is the taxable person of the tax as provided for in Article 19 (2) (2) of this Law, which are carried out on an ongoing basis. for a period exceeding one year and which do not give rise to advance payments during that period, the tax accrual shall be produced at 31 December of each year by the proportional share corresponding to the period elapsed since the beginning of the In the case of the Commission, the Court of State held that the Court of State held that the services.

By way of exception to the provisions of the preceding paragraphs, in the case of the execution of work with the provision of materials, at the time when the goods to which they relate are made available to the owner of the work.

3. In the case of executions, with or without the provision of materials, the addressees of which are the public authorities, at the time of their receipt, in accordance with the provisions of Article 235 of the recast the Law on Public Sector Contracts approved by the Royal Legislative Decree 3/2011 of 14 November.

4. In the transfer of goods between the principal and the commission under contracts of sale commission, where the latter acts in his own name, at the time the commission delivers the goods respective goods.

In the case of supplies of goods made under contracts for which one of the parties delivers to the other movable property, the value of which is estimated at a certain amount, obliging those who receive them to seek their sale within a period of time and to return the estimated value of the goods sold and the remaining unsold goods, the accrual of the deliveries relating to the goods sold shall take place where the person who receives them makes them available to the acquirer.

5. In the transmissions of goods between the comionist and the comitent made under contracts of commission of purchase, when the former acts in his own name, at the moment when the commission is given the goods to that they refer to.

6. º On leases, on supplies and, in general, on successive or continued operations, at the time when the share of the price that comprises each perception is required.

However, when no price has been agreed or when, having agreed, the time of its enforceability has not been determined, or the time has been established with a frequency exceeding one calendar year, the accrual of the tax shall be produced at 31 December of each year by the proportional share corresponding to the period after the start of the operation, or from the previous accrual, to that date.

The operations referred to in the second subparagraph of paragraph 1. above are excepted from the provisions of the preceding paragraphs.

Two. By way of derogation from the preceding number, in the case of transactions subject to taxation arising from advance payments prior to the taxable event, the tax shall be payable at the time of the total or partial recovery of the price by the amounts effectively received.

Three. Tax on imports shall be payable when the importers request them, subject to the conditions laid down in the applicable legislation. In the event of a lack of an application for import within the time limits which are provided for in regulation, the tax shall be deemed to be due at the time of the effective entry into the territorial scope of application of this tax as defined in the Article 3. of this Law.

In the case of the definitive importation of the goods found in the systems or situations of transit, temporary importation, inward processing in the suspension system, Zona Franca, Depository Franco or deposits, the accrual of the tax shall be produced at the time of application for such import, where the conditions required by the applicable legislation are also met.

In the event of non-compliance with the conditions governing the granting of any of the schemes referred to in the preceding paragraph, the tax shall be payable at the time of such non-compliance or, where the date of the non-compliance cannot be determined at the time when the application of the said schemes was authorised.

In transactions defined as imports in paragraphs 2. 2, 3., 4. º and 5. of Article 8 (2) of this Law, the accrual shall take place at the time the disaffection takes place, respectively, the changes in conditions or acquisitions referred to in those paragraphs. '

Five. Point (h) is added to Article 19 (2), paragraph 2, with the following wording:

" (h) In the case of the execution of works, with or without the transfer of materials, as well as the disposals of personnel for their performance, the result of contracts directly formalized between the promoter and the contractor for the purpose of urbanization of land or the construction or rehabilitation of buildings.

The provisions of the preceding paragraph shall also apply where the addressees of the operations are in turn the main contractor or other subcontractors under the conditions set out above. "

Six. The numbers 1, 2, 7 and 8 are amended and the number 11 to Article 22 is added as follows:

" 1. The taxable amount of the tax shall be the total amount of the consideration of the transactions subject to the tax from the consignee or third parties.

2. In particular, they are included in the concept of consideration:

(a) expenses of commissions, ports and transport, insurance, advance benefit premiums and any other cash credit in favour of the person making the delivery or providing the service, derived from the principal or the accessory to the same.

By way of derogation from the foregoing paragraph, interest on the deferral of the price shall not be included in the consideration of the price in the party where such deferral corresponds to a period after the delivery of the the goods or the provision of services.

For the purposes of the foregoing paragraph, only the remuneration of the financial operations for the deferral or delay in the payment of the price, exempt from the tax under the provisions of the provisions, shall be considered to be of interest. in Article 50 (1) (c) of the Law of the Autonomous Community of the Canary Islands 4/2012 of 25 June 2012, of administrative and fiscal measures, which shall be recorded separately on the invoice issued by the taxable person.

In no case will the part of the consideration that exceeds the usually applied in the market for similar operations be considered to be of interest.

(b) Subsidies directly linked to the price of the transactions subject to the tax.

They shall be considered to be directly linked to the price of the transactions subject to the tax on subsidies established on the basis of the number of units delivered or the volume of services provided when they are determined with prior to performing the operation.

In no case will the subsidies be included to allow the supply of Community products or available on the market of the EEC, provided for in the Program of specific options for the remoteness and insularity of the Canary Islands.

c) The taxes and charges of any class that fall on the same taxable transactions, except the Indirect General Tax Canarian and the Arbitrio on Imports and Deliveries of Goods in the Islands Canary Islands.

The provisions of this letter shall include excise duties which are required in respect of goods which are the subject of taxable transactions, with the exception of the excise duty on certain means of transport.

(d) Perceptions held under the right by the obligation to perform the provision in cases of resolution of transactions subject to the tax.

(e) The amount of packaging and packaging, including the amount of refund, charged to the recipients of the transaction, whatever the concept for which the amount is collected.

(f) The amount of the debts assumed by the recipient of the transactions subject to total or partial consideration of the transactions. "

" 7. The tax base may also be reduced in proportion to the total or partly non-performing of the appropriations corresponding to the quotas. For these purposes:

A) A credit shall be considered total or partially non-performing when it meets the following conditions:

1. That one year has elapsed since the accrual of the tax passed without the collection of all or part of the credit derived from it.

However, in the case of time-limits or deferred-price transactions, one year must have elapsed since the expiry of the period or the time-limits imposed in order to proceed with the proportional reduction of the tax base. For this purpose, operations shall be considered to be in instalments or with deferred price those where it has been agreed that their consideration must be made effective in successive payments or in one single payment, respectively, provided that the period between the accrual tax and the maturity of the single payment is greater than one year.

Where the holder of the right of credit whose tax base is intended to be reduced is an employer or professional whose volume of transactions, calculated in accordance with Article 51 of this Law, has not exceeded the previous immediate calendar year of EUR 6,010,121,04, the period of one year referred to in this condition 1. the year shall be six months.

2. That this circumstance has been reflected in the Records Required for this Tax.

3. That the recipient of the transaction acts as an employer or a professional, or, in another case, that the taxable amount of the transaction, General Indirect Canarian Tax excluded, is greater than EUR 300.

4. That the taxable person has urged his recovery by legal claim to the debtor or by means of a notarial requirement, even when it comes to credits established by public Entes.

When dealing with the time-limits referred to in the previous condition, it will be sufficient to call for the recovery of one of them by means of a court complaint to the debtor or by a notarial requirement to the debtor. proceed with the modification of the tax base in the proportion corresponding to the period or time limits paid.

In the case of claims owed by public entities, the judicial claim or the notarial requirement referred to in the previous condition 4, it shall be replaced by a certificate issued by the competent authority of the Ente public debtor in accordance with the report of the Financial Controller or the Treasurer of the Financial Controller of the Financial Controller of the Financial Controller or the Treasurer of the Financial Controller.

B) The modification shall be made within three months of the end of the one-year period referred to in the previous condition 1. and to be communicated to the Canary Islands Tax Administration within the period specified in the Regulate.

Where the holder of the right of credit whose tax base is intended to be reduced is an employer or professional whose volume of transactions, calculated in accordance with Article 51 of this Law, has not exceeded the previous immediate calendar year of EUR 6,010,121,04, the period of one year referred to in the preceding paragraph shall be six months.

C) Once the tax base is reduced, the tax base will not be modified upwards even if the taxable person obtains the full or partial recovery of the consideration, except where the recipient does not act in the condition of employer or professional. In this case, the Indirect Canarian General Tax will be understood to be included in the amounts received and in the same proportion as the perceived consideration.

By way of derogation from the foregoing paragraph, where the taxable person disclaims from the court claim to the debtor or reaches a recovery agreement with the debtor after the notarial requirement made, as a result of this or any other cause, must again modify the tax base to the increase by the issue, within one month from the withdrawal or from the agreement of recovery, respectively, of a rectifying invoice in which the has an impact on the quota.

8. The following rules shall apply in relation to the assumptions for the modification of the tax base covered by the preceding numbers 6 and 7:

1. The modification of the tax base will not proceed in the following cases:

a. Credits that enjoy collateral, in the guaranteed part.

b. Loans secured by credit institutions or mutual guarantee companies or covered by an insurance or credit insurance contract, on the part secured or secured.

c. Appropriations between persons or related entities as defined in Article 23 (3) of this Law.

d. Credits owed or secured by public Entes.

The provisions of this point (d) shall not apply to the reduction of the tax base made in accordance with the previous number 7 for claims which are considered to be wholly or partly non-performing, without prejudice to the need for comply with the requirement for documentary accreditation of the non-payment referred to in point (A) of point (A) of that number.

2. The modification of the taxable amount shall not be effected where the recipient of the transactions is not established in the territory of application of the tax.

3. In the case of partial payment prior to the said modification, it is understood that the Indirect General Tax Canarian is included in the amounts received and in the same proportion as the part of consideration satisfied.

4. The rectification of the deductions of the recipient of the transactions, which must be carried out in accordance with the provisions of Article 44 of this Law, shall determine the birth of the corresponding credit in favour of the Treasury Public.

If the addressee of the transactions subject had not been entitled to the total deduction of the tax, he will also be liable to the Public Finance for the amount of the non-deductible tax. Where the consignee does not act in the condition of an employer or a professional and in so far as he has not satisfied the debt, it shall apply as set out in point (C) of the preceding number 7. '

" 11. If the amount of consideration is not known at the time of the tax accrual, the taxable person shall fix it on a provisional basis by applying sound criteria, without prejudice to his/her rectification when that amount is known. "

Seven. Numbers 1 and 2 are amended and the number 9 is added to Article 23 with the following wording:

" 1. In the case of transactions where the consideration does not consist of money, it shall be treated as a taxable base which would have been agreed under normal market conditions at the same stage of production or marketing, between independent.

However, if the consideration consisted partially in money, the result of adding to the value in the market of the consideration would be considered basis the amount of the consideration the amount of the money part of the itself, provided that the result is greater than that determined by application of the provisions of the preceding paragraph.

2. Where, in the same operation and for the sole price, goods are delivered or services of various kinds are provided, including in the case of transmission of all or part of a business estate, the taxable amount corresponding to each they shall be determined in proportion to the market value of the goods delivered or the services provided.

The provisions of the preceding paragraph shall not apply where such goods or services constitute the object of ancillary services of another principal subject to the tax. "

" 9. In the taxable amount of the transactions referred to in the preceding numbers, as appropriate, the expenditure or components, respectively, in numbers 2 and 3 of the previous Article, shall be included or excluded. '

Eight. Article 33 (3) and (5) are amended, which are worded as follows:

" 3. The right of deduction may be exercised only in the declaration-settlement relating to the period of liquidation in which the holder has borne the deductible or successive instalments, provided that the time limit of four has not elapsed. years, counted from the birth of that right. The percentage of deduction of the deductible deductible fees shall be the final one of the year in which the right to deduct from the said quotas has occurred.

However, in the event of a declaration of competition, the right of deduction of the quotas previously supported, which are pending to be deducted, must be exercised in the declaration-settlement of the settlement period in which they would have been supported.

Where the deductible supported shares referred to in the preceding paragraph in those statements-settlements have not been included, and provided that the four-year period not later than 4 years has not elapsed, (a) the right to deduct such quotas, the amount of the charge or, in the cases provided for in Article 86.3 of the insolvency law, the insolvency administration, may be deducted by the correction of the declaration-liquidation relating to the period in which they were supported.

When a request for an inspector's office or action has been made, it shall be deductible, in the settlement of the proceedings, of the contributions which were duly accounted for in the records of the records. (a) the amount of the amount to be deducted from the amount of the amount of the amount of the amount of the amount or the amount of the amount; In any case, some and other quotas may be deducted only where the period referred to in the first subparagraph has not elapsed. "

" 5. Where the amount of the deductions exceeds the amount of the contributions due in the same liquidation period, the excess may be offset in subsequent settlement-statements, provided that no four have elapsed. years counted from the filing of the declaration-settlement in which the excess is originated.

However, the taxable person may choose to repay the existing balance in his favour when it comes under the provisions of Chapter II of this Title, without being able to make his compensation in such a case. subsequent liquidations, whichever is the elapsed time period until such return becomes effective.

In the statement-settlement, which is provided for in a regulation, referring to the taxable facts prior to the declaration of competition, all the balances accumulated to compensate for periods of liquidation must be applied prior to such declaration. "

Nine. With effect from 1 July 2012, and as a result of the approval of the Law of the Autonomous Community of Canary Islands 4/2012 of 25 June, of administrative and fiscal measures, Articles 10 and 27, number 3 of the Article 58 (a), the eighth additional provision and Annexes I, Ia, II and VI. The references that can be made to the regulations in force will be understood to be made to the current regulations regarding exemptions for internal operations and tax rates to be approved by the Autonomous Community of the Canary Islands.

Article 18. Amendment of Law 19/1994 of 6 July, amending the Fiscal Economic Regime of the Canary Islands.

With effect from 1 July 2012, and as a result of the approval of the Law of the Autonomous Community of Canary Islands 4/2012, of 25 June, of administrative and fiscal measures, Article 24 is repealed.

CHAPTER XI

Article 19. Tax on Deposits in Credit Entities.

With effect from January 1, 2013, the Deposit Tax on Credit Entities will be created, which will be governed by the following provisions:

One. Nature and purpose of the tax.

The Deposit Tax on Credit Entities is a direct tax that taxes, in the form and conditions provided for in this Article, deposits made up of credit institutions.

Two. Territorial scope of application.

The tax is payable throughout the Spanish territory, without prejudice to the foral tax regimes of concert and economic agreement in force, respectively, in the historical territories of the Basque Country and in the Community Foral de Navarra. The application shall take into account the provisions of international treaties and conventions forming part of the Spanish internal order.

Three. Taxable fact.

constitutes the taxable fact of the maintenance of third-party funds, whatever their legal nature, by the taxpayers referred to in paragraph Six of this Article, and which involve the obligation of restitution, the exception of funds held in branches outside the Spanish territory.

Four. Exemptions.

They will be exempt from tax:

1. The Bank of Spain and the monetary regulatory authorities.

2. The European Investment Bank.

3. The European Central Bank.

4. The Official Credit Institute.

Five. Tax and accrual period.

The tax period will be the calendar year.

However, in the tax period in which the activity begins on Spanish territory, the same shall comprise from the date of commencement of the activity until the end of the calendar year.

In any event, the tax period will end when the taxpayer ceases to be active on Spanish territory.

The tax will become due on the last day of the tax period.

Six. Contributors.

They are tax payers:

(a) Credit institutions as defined in Article 1 of Royal Decree-Law 1298/1986 of 28 June 1986 on the adjustment of the existing right of credit institutions to that of the European Communities.

b) The branches in Spanish territory of foreign credit institutions.

Seven. Tax base.

Constitutes the taxable amount of the amount resulting from the arithmetic average of the final balance of each calendar quarter of the tax period, corresponding to item 4 "Customer deposits" of the Balance Sheet reserved for credit institutions, including in individual financial statements.

For these purposes, the final balance shall be reduced in the amounts of the "valuation adjustments" included in items 4.1.5, 4.2.5, 4.3.2 and 4.4.5

The parameters referred to in this paragraph correspond to those defined in Title II and Annex IV of Circular 4/2004 of 22 December of the Banco de España to credit institutions on reporting standards. public and reserved financial statements and models of financial statements, or rule that replaces it.

Eight. Tax quota.

The full quota will be the result of applying to the tax base the rate of 0 percent.

The differential fee will be obtained as a result of deducting from the full fee, if any, the payment to account made.

Nine. Self-validation.

Taxpayers will have to present the self-settlement of the tax in July of the year following that of the tax period, in the place and form established by the Minister of Finance and Public Administration. Notwithstanding the foregoing, the presentation of the self-settlement shall not be mandatory where it is an integral fee equal to zero euro.

Ten. Obligation to make payment on account.

Taxpayers are required to present a self-settlement of payment to account in the month of July of each financial year, corresponding to the current tax period, in the amount of 50 percent of the fee to be applied. the rate of taxation in that tax period on the basis of the tax base of the previous tax period. Notwithstanding the foregoing, the presentation of the self-settlement shall not be mandatory where it is an integral fee equal to zero euro.

Once. Enabling the State General Budget Law.

The General Budget Law of the State may modify the tax rate and the payment on account.

Twelve. Infringements and penalties.

Tax breaches arising from non-compliance with the provisions of this law and its development regulations shall be qualified and punished in accordance with the provisions of Law 58/2003 of 17 December 2003. Tax.

Thirteen. Taxable facts regulated in this Act taxed by the Autonomous Communities.

To the extent that the tax established by this Law falls on taxable facts taxed by the Autonomous Communities and this results in a decrease in their income, the provisions of Article 6.2 of the Treaty will apply. Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities.

The provisions of the foregoing paragraph shall apply only to those taxes of the Autonomous Communities established in a law approved before 1 December 2012.

Fourteen. Entry into force.

The tax will be required with effect for the tax periods started from 1 January 2013.

Additional disposition first. Self-validation of the Retail Sales Tax on Certain Hydrocarbons at 31 December 2012.

The retail sales of products falling within the scope of the tax to which that date is located in retail establishments shall be deemed to have been carried out at 31 December 2012. Article 9 (4) of Law 24/2001 of 27 December 2001, as defined in Article 9 (4) of Law 24/2001 of 27 December 2001, of Tax, Administrative and Social Order Measures, except that the products referred to in Article 9 (4) of the Law on the suspension of the tax on Hydrocarbons.

For the purposes of the preceding paragraph, the retail sales of the products shall in any case be understood in the territory of the Autonomous Community where the retail establishment is situated in the territory of the Autonomous Community. less.

In the first 20 calendar days of April 2013, taxable persons shall be required to present the self-settlement and comprehensive relationship of the fees payable, and where applicable, of the exempt transactions, as referred to in the preceding paragraphs, which shall be dealt with independently of the corresponding self-settlement of the last quarter of the year 2012.

Additional provision second.

The references to the Value Added Tax in Article 108 of Law 24/1988, of July 28, of the Stock Market, are to be understood, in their same terms, to the Indirect General Tax.

Additional provision third.

With effect from 15 November 2012, an additional 18th "Special tax regime applicable to the restructuring and resolution of credit institutions" is added to the recast text of the Corporate Tax Law, approved by the Royal Legislative Decree 4/2004 of 5 March, with the following wording:

" The tax regime laid down in Chapter VIII of Title VII of the recast of this Law for the operations referred to in Article 83, including its effects on other taxes, shall apply to the transfers of the business or assets or liabilities made by credit institutions in compliance with restructuring plans or plans for the resolution of credit institutions in favour of another credit institution under the rules of bank restructuring, even if they do not correspond to the transactions referred to in Articles 83 and 94 of the Law of the Company Tax. "

Single repeal provision. Regulatory repeal.

1. The provisions of this Law are repealed as many provisions.

2. With effect for the tax periods starting from 1 January 2013, Articles 49 and 50 (3) of the Company Tax Regulation, approved by Royal Decree 1777/2004 of 30 July

, are hereby repealed.

Final disposition first. Amendment of the Recast Text of the Corporate Tax Law, approved by the Royal Legislative Decree 4/2004 of 5 March 2004.

First. With effect from 1 January 2013, the following amendments are made to the recast text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004:

One. In Article 14, point (i) is added, which is worded as follows:

" (i) Expenses exceeding, for each recipient, the amount of 1,000,000 euros, or in the event of a higher payment, of the amount that is exempt pursuant to Article 7.e) of Law 35/2006, of 28 November, of the Income Tax of the Physical Persons and of partial modification of the laws of the taxes on Societies, on the Income of Non-Residents and on the Heritage, even if they are satisfied in various tax periods, derivatives of the extinction of the employment relationship, common or special, or of the commercial relationship to which the Article 17 (2) (e) of the Act, or both. For these purposes, the amounts paid by other entities forming part of the same group of companies in which the circumstances provided for in Article 42 of the Trade Code are met shall be computed. '

Two. A new point (f) is added to paragraph 4 and a point (c) to paragraph 6, both of Article 140, which are worded as follows:

" 4. (Same).

(f) the lottery and betting awards which, by their amount, are exempt from the special charge referred to in the third-third provision of Law 35/2006 of 28 November of the Income Tax Natural Persons and partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

6. (Same).

c) In the case of lottery and betting awards, which, by their amount, are subject to and not exempt from the special charge of certain lotteries and bets as referred to in the additional thirtieth provision of the Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, the 20 per 100. In this case, the withholding tax shall be applied on the amount of the award subject and not exempt, in accordance with that provision.

(Same). "

Three. A transitional arrangement 38th is added with the following content:

" Thirty-eighth transient disposition. Expenditure arising from industrial or commercial relations extinguished before 1 January 2013.

The provisions of Article 14.1.i) of this Law shall not apply to expenses arising from industrial or commercial relations that have been extinguished prior to 1 January 2013. "

Second. With effect for the tax periods starting from January 1, 2013, the following modifications are introduced in the Recast Text of the Law on Corporate Tax, approved by the Royal Legislative Decree 4/2004, 5 of March:

One. Article 27 (2) is repealed.

Two. A paragraph is added to Article 45 (1), with the following wording:

"They shall not make such a split payment nor shall they be required to submit the corresponding declaration to the entities referred to in Article 28 (5) and (6) of this Law."

Three. Article 48 (4) is repealed.

Four. Article 53 (2) is amended, which is worded as follows:

" 2. The application of the special tax regime regulated in this Chapter will require compliance with the following requirements:

(a) That the number of dwellings leased or offered on lease by the entity in each tax period is at all times equal to or greater than 8.

b) That the dwellings remain leased or offered for lease for at least three years. This period shall be computed:

1. In the case of dwellings which appear on the estate of the entity before the date of application of the scheme, from the date of the start of the tax period in which the option is communicated by the scheme, provided that that date the house will be rented. Otherwise, the following paragraph will be available.

2. In the case of homes acquired or promoted after the entity, from the date on which they were first leased by the entity.

Failure to comply with this requirement will imply for each dwelling, the loss of the bonus that would have been incurred. Together with the share of the tax period in which the non-compliance occurred, the amount of the bonuses applied in the whole of the tax periods in which this special scheme would have resulted should be entered. without prejudice to the interests of delay, surcharges and penalties which, where appropriate, result from them.

c) That the activities of property and leasing promotion are subject to separate accounting for each acquired or promoted property, with the breakdown that is necessary to know the income corresponding to each housing, local or independent land register in which they are divided.

(d) In the case of entities which carry out activities complementary to the main economic activity of rental housing, at least 55% of the income from the tax period, excluding those arising from the the transmission of leased buildings after the minimum maintenance period referred to in point (b) above, or alternatively at least 55 per cent of the value of the asset of the entity is liable to generate income they are entitled to the application of the bonus referred to in Article 54.1 of this Law. "

Five. Article 115 (11) is amended, which is worded as follows:

" 11. The tenant institutions may, by means of a communication to the Ministry of Finance and Public Administrations, decide to establish that the temporary time referred to in paragraph 6 shall be established by means of a communication to the Ministry of Finance and Public Administration. corresponds to the time of effective start of the construction of the asset, taking into account the simultaneous fulfilment of the following requirements:

(a) In the case of assets which have the consideration of elements of the fixed assets which are the subject of a leasing contract, in which the shares in the contract are satisfied in a manner significant before the completion of the asset build.

b) That the construction of these assets involves a minimum period of 12 months.

(c) In the case of assets that meet unique technical and design requirements and do not correspond to serial productions. "

Six. A 30th-ninth transitional arrangement is added with the following content:

" Thirty-ninth transient disposition. Tax regime for certain leasing contracts.

The assets in respect of which the corresponding administrative authorisation has been obtained pursuant to Article 115 (11) of this Law in a tax period initiated before 1 January from January 2013, shall be governed, for the purposes of the application of the provisions referred to in that Article and of the system of shipping entities on the basis of tonnage, by the rules in force at 31 December 2012. '

Final disposition second. Amendment of Law 29/1987 of 18 December of the Tax on Successions and Donations.

The following amendments are introduced in Law 29/1987 of 18 December of the Tax on Successions and Donations:

One. Article 20 (7), which is worded as follows, is amended as follows:

" 7. The same reduction in the taxable amount as referred to in the preceding paragraph and under the conditions set out in points (a) and (c) shall apply, in the case of donation, to the spouse, descendants or adoptees, of the goods covered by the one, two and three of article 4 of Law 19/1991, of June 6, of the Tax on Heritage, as members of the Spanish Historical Heritage or the Historical or Cultural Heritage of the Autonomous Communities.

For the purposes of free acquisitions of the assets belonging to the Spanish Historical Heritage or the Historical or Cultural Heritage of the Autonomous Communities, the donor will be deemed not to violate the duty of maintenance of what is acquired when, in a pure, simple and irrevocable manner, the goods acquired with a reduction in the tax base of the tax to the State or to the other territorial or institutional public administrations.

Failure to comply with the required requirements will result in the payment of the tax no longer entered and the corresponding interest on late payment. "

Two. Article 34 (4) is amended, which is worded as follows:

" 4. In accordance with the provisions of the previous paragraph, the system of self-validation of the duty is hereby established in the following Autonomous Communities:

-Autonomous Community of Andalusia.

-Autonomous Community of Aragon.

-Autonomous Community of the Principality of Asturias.

-Autonomous Community of the Balearic Islands.

-Autonomous Community of the Canary Islands.

-Community of Castilla y León.

-Autonomous Community of Catalonia.

-Autonomous Community of Galicia.

-Autonomous Community of the Region of Murcia.

-Valencian Community. "

Final disposition third. Amendment of Law 13/2011, of May 27, of regulation of the game.

With effect from 31 December 2012, point (f) of Article 49 (5) of Law 13/2011 of 27 May 2012 on the regulation of the game is worded as follows:

"f) 0.75 per thousand of gross operating income."

Final disposition fourth. Amendment of the Mortgage Law, Recast Text according to Decree of 8 February 1946.

With effect from January 1, 2013, a new paragraph 5 is added to Article 254 of the Mortgage Law, Recast Text according to Decree of 8 February 1946, with the following wording:

" 5. The Registry of Property shall not practice the corresponding registration of any document containing an act or a determining contract of the tax obligations of the Tax on the Increase of Value of the Land of Urban Nature, without that the statement of the tax, or the communication referred to in point (b) of Article 110 (6) of the recast text of the Local Government Regulation, has been submitted for the purposes of the self-clearance or, where applicable, the declaration; approved by the Royal Legislative Decree, 2/2004, of March 5. "

Final disposition fifth. Amendment of the Recast Text of the Non-Resident Income Tax Law, approved by the Royal Legislative Decree 5/2004, of March 5.

With effect from January 1, 2013, the following amendments are made to the recast text of the Non-Resident Income Tax Act, approved by the Royal Legislative Decree 5/2004, of March 5:

One. Article 40 is amended as follows:

" Article 40. Attachment.

Entities resident in a country or territory that has the consideration of a tax haven, that owns or owns in Spain, for any title, real estate or real rights of enjoyment or enjoyment over these, will be subject to excise duty. "

Two. Article 41 is amended as follows:

" Article 41. Tax base.

1. The taxable amount of the special charge shall be the cadastral value of the immovable property. Where there is no cadastral value, the value determined shall be used in accordance with the provisions applicable for the purposes of the Heritage Tax.

2. In cases where an entity referred to in Article 40 participates in the ownership of the goods or rights together with other persons or entities, the Special Gravamen on Non-Resident Entities in Spain it shall be payable by the value of the goods or rights corresponding to their participation in the ownership of those goods or rights. "

Three. Article 42 is amended, which is worded as follows:

" Article 42. Exemptions.

The special tax on real estate will not be payable to:

(a) Foreign States and public institutions and international bodies.

(b) Entities that develop in Spain, on a continuous or regular basis, economic holdings that are differentiable from the simple holding or lease of the property, in accordance with what is established in law.

(c) Companies that are listed on secondary markets of officially recognised securities. "

Four. The title of Article 45 is amended, which is worded as follows:

" Article 45. Accrual, declaration and affectation. '

Five. A paragraph 3 is added to Article 45, which is worded as follows:

" 3. In the case of transfers of immovable property located in Spanish territory by entities subject to the special charge, the goods transmitted shall be affected by the payment of the amount of that special charge. '

Final disposition sixth. Amendment of Law 8/1991 of 25 March of the Tax on Production, Services and Import in the Cities of Ceuta and Melilla.

With effect from January 1, 2013, the following amendments are introduced in Law 8/1991 of 25 March of the Tax on Production, Services and Import in the Cities of Ceuta and Melilla:

One. Article 9 is amended, which is worded as follows:

" Article 9. Exemptions in imports of goods.

The definitive imports of goods into the cities of Ceuta and Melilla shall be exempt under the same terms as in the common legislation on value added tax and, in any event, shall be treated as such for the purposes of this Regulation. exemption, which are applicable to internal transactions.

In particular, in the case of imports of goods under the passenger regime, the exemption will be applied on the same terms and amounts as those provided for imports of goods under the rules of the Community. Value Added Tax. "

Two. Article 11 (b) is amended as follows:

" (b) In imports, at the time of acceptance of the declaration for import or, failing that, at the time of entry of the goods into the territory of the holding, subject to compliance with the conditions laid down laid down in the applicable legislation. '

Three. Article 22 (3), which is worded as follows, is amended as follows:

" 3. In the case of imports, the corresponding settlement and the resulting payment shall be made prior to the administrative act of dispatch or to the entry of the goods into the holding territory. A maximum period of 90 days may be granted from the introduction of the goods to the payment of the tax if, in the case of the Administration or the managing bodies, the tax liability is sufficiently guaranteed. "

Four. A third transitional provision is introduced, with the following content:

" Transitional provision third. Mechanical traction vehicles, vessels or aircraft imported pending registration in the cities of Ceuta and Melilla.

Mechanical traction vehicles, vessels or aircraft, which have already completed import formalities before 1 January 2013 and are pending registration in the cities of Ceuta or Melilla shall bear the tax at the time of registration. '

Final disposition seventh. Amendment of Royal Decree-Law 12/2012 of 30 March introducing various tax and administrative measures aimed at reducing the public deficit.

For the purposes of the tax periods starting from 1 January 2013, the number four in the first paragraph of Article 1 of Royal Decree-Law 12/2012 of 30 March 2012, for which a number of other measures are introduced, is amended. tax and administrative measures aimed at reducing the public deficit, which is worded as follows:

" Four. The amount to be entered in respect of the split payments provided for in Article 45 (3) of the recast of the Company Tax Act, for taxable persons whose net amount of the turnover in the twelve months prior to the date on which the tax periods are initiated within the year 2012 or 2013 is at least 20 million euro, shall in no case be less than 12 per cent of the positive profit and loss account result the exercise of the three, nine or eleven first months of each calendar year or, for taxable persons whose period tax does not coincide with the calendar year, from the year after the beginning of the tax period until the day before the beginning of each period of income of the split payment, determined in accordance with the Trade Code and the other accounting rules for development, which are exclusively mined in the previous split payments, corresponding to the same tax period.

However, the percentage set out in the preceding paragraph shall be 6% for those entities referred to therein, in which at least 85% of the income of the first three, nine or eleven months of each year natural or, for taxable persons whose tax period does not coincide with the calendar year, of the year after the beginning of the tax period up to the day before the beginning of each period of income of the split payment, income to which the exemptions provided for in Articles 21 and 22 apply or the deduction provided for in Article 30.2, of the Recast Text of the Corporate Tax Act.

The provisions of this number shall not apply to the entities referred to in Article 28 (4), (5) and (6) of the Recast Text of the Lmpost on Societies and those referred to in Law 11/2009, October 26, by which the Quoted Anonymous Companies of Investment in the Real Estate Market are regulated. "

Final disposition octave. Amendment of Law 11/2009, of 26 October, on the regulation of Anonymous Listed Companies of Investment in the Real Estate Market.

For the purposes of the tax periods initiated as of 1 January 2013, the following amendments are made to the Law 11/2009 of 26 October on the regulation of Limited Investment Listed Companies on the Real Estate Market.

One. Article 2 (1) (c) is amended as follows:

" (c) The holding of shares in the capital of other entities, residents or not in Spanish territory, that have as their principal social object the acquisition of real estate of an urban nature for their lease and which they are subject to the same regime established for the IMs in respect of the mandatory, statutory or statutory policy for the distribution of profits and fulfil the investment requirements referred to in Article 3 of this Law.

The entities referred to in point (c) may not have shares in the capital of other entities. The shares representing the capital of these institutions shall be nominative and the whole of their capital must belong to other non-resident entities or entities referred to in point (b) above. In the case of entities resident in Spanish territory, they may choose to apply the special tax regime under the conditions laid down in Article 8 of this Law. "

Two. Article 3 is amended as follows:

" Article 3. Investment requirements.

1. The IMs shall have at least 80% of the value of the asset in immovable property of an urban nature intended for the lease, in land for the promotion of immovable property to be used for that purpose. the promotion is initiated within three years of its acquisition, as well as in shares in the capital or assets of other entities referred to in Article 2 (1) of this Act.

This percentage shall be calculated on the consolidated balance sheet in the event that the company is dominant in a group in accordance with the criteria laid down in Article 42 of the Trade Code, irrespective of the residence and the the obligation to draw up consolidated annual accounts. This group shall be composed exclusively of the IMs and the other entities referred to in Article 2 (1) of this Law.

The value of the asset shall be determined by the average of the individual or, where applicable, quarterly consolidated balance sheets of the financial year, the company being able to calculate that value by replacing the book value with that of the the market for the components of such balance sheets, which would be applied on all the balance sheets of the financial year. For this purpose, no account shall be taken of any money or credit rights arising from the transfer of such buildings or units which have been carried out in the same or previous financial year, provided that in the latter case there is no after the period of reinvestment referred to in Article 6 of this Law.

For the purposes of this calculation, if the immovable property is located abroad, including those held by the entities referred to in Article 2 (1) (c) of this Law, they shall have a similar nature to the those located on Spanish territory and there shall be an effective exchange of tax information with the country or territory in which they are located, in the terms laid down in the first provision of Law 36/2006 of 29 November, of measures for the prevention of tax fraud.

2. Also, at least 80% of the income from the tax period for each financial year, excluding those arising from the transfer of the shares and the immovable property both to the fulfilment of its social object principal, after the expiry of the maintenance period referred to in the following paragraph, shall be:

(a) the lease of immovable property affected by the fulfilment of its principal social object with persons or entities in respect of which there is no occurrence of the circumstances set out in Article 42 of the Code of Trade, irrespective of residence, and/or

(b) of dividends or shares in profits from participating interests in the fulfilment of its principal social object.

This percentage shall be calculated on the basis of the consolidated result if the company is dominant in a group according to the criteria laid down in Article 42 of the Trade Code, irrespective of residence and the obligation to draw up consolidated annual accounts. This group shall be composed exclusively of the IMs and the other entities referred to in Article 2 (1) of this Law.

3. The real estate that is part of the company's assets must remain leased for at least three years. For the purposes of the calculation, the time that the buildings have been offered for lease shall be added up to a maximum of one year.

The deadline will be computed:

(a) In the case of immovable property which is listed in the company's assets before the date of application of the scheme, from the date of commencement of the first tax period in which the special tax scheme is applied in this Law, provided that at that date the good will be found leased or offered on lease. Otherwise, the following letter will be available.

(b) In the case of real estate promoted or acquired after the company, from the date on which they were leased or offered for the first time.

In the case of shares or shares in the capital of entities referred to in Article 2 (1) of this Law, they shall be kept in the company's assets for at least three years from their acquisition or, in their case, since the beginning of the first tax period in which the special tax regime established in this Law applies. "

Three. Article 4 is amended, which is worded as follows:

" Article 4. Trading obligation on regulated market or multilateral trading system.

The shares of the IMs must be admitted to trading on a regulated market or in a multilateral system of Spanish negotiation or in that of any other Member State of the European Union or the European Economic Area, or on a regulated market of any country or territory with which there is an effective exchange of tax information, in an uninterrupted manner throughout the tax period.

The actions of the IMs must be of a nominative character.

These same obligations shall be required for the shares representing the capital of the non-resident entities referred to in Article 2 (1) (b) of this Act. "

Four. Article 5 (1), which is worded as follows, is amended as follows:

" 1. The IMs will have a minimum social capital of 5 million euros. "

Five. Article 6 is amended as follows:

" Article 6. Distribution of results.

1. The IMs and entities resident in Spanish territory in which they participate as referred to in Article 2 (1) (c) of this Law, who have opted for the application of the special tax regime established in this Law, shall be required to distribute in the form of dividends to its shareholders, once the commodification obligations correspond, the profit obtained in the financial year, and its distribution must be agreed within six months after the the conclusion of each financial year, as follows:

(a) 100 per 100 of the profits from dividends or shares in profits distributed by the entities referred to in Article 2 (1) of this Act.

(b) At least 50% of the profits arising from the transfer of buildings and shares or units referred to in Article 2 (1) of this Law, carried out after the time limits have elapsed; refers to Article 3 (3) of this Law, which affects the fulfilment of its principal social object. The remainder of these benefits shall be reinvested in other buildings or units concerned with the fulfilment of that purpose within three years of the date of transmission. In the absence of such benefits, they shall be distributed in full together with the benefits, if any, from the financial year in which the reinvestment period ends. If the reinvestment elements are transmitted before the maintenance period laid down in Article 3 (3) of this Law, those benefits must be distributed in full together with the benefits, if any, of the come from the exercise in which they were transmitted.

The distribution obligation does not, where appropriate, reach the share of these profits attributable to exercises in which the company was not taxed by the special tax regime established in this Law.

c) At least 80 percent of the rest of the benefits obtained.

The dividend must be paid within the month following the date of the distribution agreement.

2. Where the distribution of the dividend is carried out from the profit reserves of an exercise in which the special tax regime has been applied, its distribution shall be compulsory in accordance with the agreement referred to in Article 1 (2) of the Previous section.

3. The legal reserve of the companies that have opted for the application of the special tax regime established in this Law may not exceed 20 percent of the share capital. The statutes of these companies may not establish any other reserve of an unavailable character other than the previous one. "

Six. Article 7 is repealed.

Seven. Article 8 (1) is amended, which is worded as follows:

" 1. The IMs and the entities resident in Spanish territory referred to in Article 2 (1) (c), which comply with the requirements laid down in this Law, may opt for the application in the Company Tax Special tax regulated in this Law, which will also be applicable to its partners.

The option must be taken by the general meeting of shareholders and must be communicated to the Delegation of the State Tax Administration Agency of the entity's tax domicile, before the last three months prior to the conclusion of the tax period. Communication outside this time limit will prevent this tax regime from being applied in that tax period. "

Eight. Article 9 is amended, which is worded as follows:

" Article 9. Special tax regime of the company in the Corporate Tax.

1. Entities opting for the application of the special tax regime provided for in this Law shall be governed by the provisions of the recast of the Law on Company Tax without prejudice to the special provisions laid down therein. Law.

These entities will be taxed at the rate of zero percent of the Company Tax. In this case, if negative tax bases are generated, Article 25 of the recast of the Companies Tax Law will not apply. In addition, the scheme of deductions and allowances provided for in Chapters II, III and IV of Title VI of the recast of the Company Tax Act shall not apply.

However, failure to comply with the requirement to remain within the meaning of Article 3 (3) of this Law will involve, in the case of buildings, the taxation of all the income generated by such immovable property in all Member States. tax periods in which this special tax regime would have been applied, in accordance with the general scheme and the general rate of tax on corporation tax.

Failure to comply with the requirement to remain in the case of shares or units shall determine the taxation of that part of the income generated on the occasion of the transfer, in accordance with the general scheme and the General Corporate Tax.

This same regularization would proceed in the event that the company, whatever its cause, is taxed by another different regime in the Corporation Tax before the three-year term is met.

The regularisations referred to in the preceding three paragraphs shall be in accordance with the terms set out in Article 137.3 of the recast of the Company Tax Act.

2. The institution shall be subject to a special charge of 19% on the full amount of dividends or shares in profits distributed to the partners whose share in the share capital of the entity is equal to or greater than 5%. (a) where such dividends, at the level of their partners, are exempt or taxed at a rate of less than 10%. Such a charge shall be taken into account in the Company Tax.

The provisions of the preceding paragraph shall not apply where the shareholder who receives the dividend is an entity to which this Law applies.

The special charge shall be payable on the day of the profit distribution agreement by the general meeting of shareholders, or equivalent body, and shall be subject to self-settlement and entry within two months of the date of the accrual. The model of the declaration of this special charge shall be approved by the Order of the Minister of Finance and Public Administrations, which shall establish the form and place for its presentation.

3. The special charge provided for in the preceding paragraph shall not apply where the dividends or shares in profits are received by non-resident entities referred to in Article 2 (1) (b) of this Law, in respect of those members who hold a share equal to or greater than 5% in the share capital of those partners and are taxed for those dividends or shares in profits, at least, at the rate of 10%.

4. In any event, dividends or shares in profits as referred to in Article 10 (1) (a) and (b) of this Law shall be subject to withholding tax.

Likewise, dividends or participations in profits as referred to in Article 10 (1) (c) of this Law shall be subject to withholding, in accordance with the provisions of Article 31 of the recast of the Act. Non-Resident Income Tax Law, approved by the Royal Legislative Decree 5/2004 of 5 March, except those to which the provisions of the previous paragraph apply. "

Nine. Article 10 is amended as follows:

" Article 10. Special tax regime of the partners.

1. Dividends distributed from benefits or reserves in respect of which the special tax regime established in this Law has been applied, will receive the following treatment:

(a) Where the recipient is a taxable person of the Company Tax or a non-resident Income Tax taxpayer with permanent establishment, the deduction set out in the Article shall not apply. 30 of the Recast Text of the Corporate Tax Act.

(b) Where the recipient is a taxpayer of the Income Tax of the Physical Persons, the exemption provided for in Article 7 (y) of Law 35/2006 of 28 November of the Tax on the Income shall not apply. Income of the Physical Persons and partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

(c) Where the recipient is a non-resident income tax payer without permanent establishment, the exemption provided for in Article 14 (1) (j) of the recast text shall not apply. of the Non-Resident Income Tax Act, approved by the Royal Legislative Decree 5/2004, of 5 March.

2. The income obtained in the transmission or reimbursement of the participation in the capital of the companies which have opted for the application of this scheme shall be treated as follows:

(a) Where the transferor or recipient is a taxable person of the Company Tax or a non-resident Income Tax taxpayer with permanent establishment, the deduction shall not apply. in Article 30 of the recast of the Law on Corporate Tax in relation to the income obtained which corresponds to reserves from profits in respect of which the special tax scheme provided for in this Article has been applied this Act.

(b) Where the transferor or recipient is a taxpayer of the Income Tax of the Physical Persons, the wealth gain or loss shall be determined in accordance with the provisions of Article 37 (1) (a) of the Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

(c) Where the transferor or recipient is a non-resident income tax payer without permanent establishment, the exemption provided for in Article 14 (1) (i) shall not apply. Text Recast of the Non-Resident Income Tax Act.

3. Members whose participation in the social capital of the institution is equal to or greater than 5%, and who receive dividends or participations in benefits that are taxed at a rate of at least 10%, shall be obliged to to notify the institution within ten days of the fact that they are satisfied from the next one. In the absence of such notification, dividends or profit shares shall be deemed to be exempt or taxed at a rate of less than 10%.

Partners who have the status of non-resident entities referred to in Article 2 (1) (b) of this Act shall be required to prove within the time limit set out in the preceding paragraph that, in the view of the the composition of its shareholders and the rules applicable at the time of the dividend distribution agreement, the latter will be taxed either in that entity or in its partners, at least at the rate of 10%. The non-subjection to the special charge shall, however, be conditional on the dividends being taxed at the rate of at least 10%, where they are the subject of distribution by the entities referred to in point (b). Article 2 (1) of this Law. "

Ten. Article 11 is amended as follows:

" Article 11. Reporting obligations.

1. In the memory of the annual accounts, the companies that have opted for the application of the special tax regime established in this Law, will create a section with the name " Information requirements derived from the condition of the 11/2009 ", in which the following information will be included:

(a) Reserves from exercises prior to the application of the tax regime established in this Law.

(b) Reserves from exercises in which the tax regime established in this Law has been applied, differentiating the part from income that is subject to the zero percent tax rate, or 19 percent, in respect of of those which, where applicable, have been taxed at the general rate of charge.

(c) Dividends distributed from the profit of each financial year in which the tax regime established in this Law has applied, differentiating the part from income that is subject to the zero-percent tax rate. or 19%, in respect of those which, where appropriate, have been taxed at the general rate of charge.

(d) In the case of distribution of dividends from reserves, designation of the year from which the reserve is applied and if they have been taxed at the rate of zero per cent, 19 per cent or type general.

e) Date of distribution agreement of the dividends referred to in points (c) and (d) above.

(f) Date of acquisition of the buildings for the lease and of the shares in the capital of entities referred to in Article 2 (1) of this Law.

g) Identification of the asset that counts within the 80 percent referred to in Article 3 (1) of this Act.

(h) Reserves from exercises in which the special tax regime established in this Law has applied, which have been disposed of in the tax period, other than for distribution or to compensate for losses, identifying the exercise of which those reservations come from.

2. The entries in the annual report set out in points (a) and (b) of the previous paragraph shall be made as long as there are reservations referred to in those letters.

3. Companies shall also provide, at the request of the tax authorities, detailed information on the calculations made to determine the outcome of the distribution of the expenditure between the various sources of income.

4. It constitutes a tax breach of the non-compliance, in respect of each financial year, of the reporting obligations referred to in the preceding paragraphs. This infringement shall be serious and shall be sanctioned in accordance with the following rules:

(a) A pecuniary penalty of EUR 1,500 shall be imposed for each data item and EUR 15,000 per set of data omitted, inaccurate or false, in respect of each of the reporting obligations set out in points (a), (b), (c) and (d) of the paragraph 1 of this article.

This is a data item each of the information contained in the letters mentioned in the previous paragraph.

The information referred to in each of the letters referred to in point (a) is different from data sets.

(b) A financial penalty of EUR 3,000 shall be imposed for each data or set of data omitted, inaccurate or false for the information referred to in points (e), (f), (g) and (h) of paragraph 1 of this Article.

This is a data item each of the information contained in the letters mentioned in the previous paragraph.

The information referred to in each of the letters referred to in point (b) is different from data sets.

(c) A financial penalty of EUR 30,000 shall be imposed for non-compliance with the obligation referred to in paragraph 3 of this Article. "

Once. Article 12 is amended as follows:

" Article 12. Tax regime for the entry-exit of this special tax regime.

1. In the case of companies that opt for the application of this special tax regime, which would be taxed by another different regime, the following rules apply:

(a) The tax adjustments to be reversed in the tax base at the time of application of this scheme shall be integrated in accordance with the general scheme and the general rate of tax on corporate tax.

(b) The negative tax bases which are pending compensation at the time of application of this scheme shall be compensated by the positive income which, if appropriate, is taxed under the general scheme, set out in Article 25 of the recast of the Corporate Tax Act.

(c) The income derived from the transfer of immovable property held prior to the application of this scheme, carried out in periods in which the scheme is applied, shall be understood as being generated in a linear manner, except in contrary, during the entire time of ownership of the transferred property. The portion of that income attributable to the preceding tax periods shall be taxed at the rate of the tax rate and the tax system prior to the application of this special tax system. This same criterion shall apply to income from the transfer of the shares in other companies referred to in Article 2 (1) of this Act and to the other assets.

(d) The deductions in the full quota to be applied shall be deducted from the full quota which, where appropriate, shall apply to the general scheme, in the terms laid down in Title VI of the recast of the Law of the Company Tax.

2. In the case of companies which are taxed under this special tax scheme and are taxed by another different scheme, the income derived from the transfer of immovable property held at the beginning of the tax period in which the company passes (a) to be taxed by a different tax system, carried out in periods in which that other scheme is applied, shall be understood as being generated in a linear manner, unless otherwise proved, during the entire period of tenure of the immovable property transmitted. The part of that income attributable to tax periods in which this special scheme has been applied will be taxed as laid down in this Law. This same criterion shall apply to income from the transfer of shares in other entities referred to in Article 2 (1) of this Act.

3. For the purposes of Article 96 (2) of the recast text of the Company Tax Act, mergers, divisions, transfers of assets and exchanges of securities under the scheme shall be presumed to have been Special provisions laid down in Chapter VIII of Title VII of that recast are made on a valid economic basis where the purpose of such operations is the creation of one or more companies which are eligible for the tax regime (a) special provisions of the provisions of this Law, or the adaptation, for the same purpose, of previously existing societies. "

Twelve. Article 13 is amended as follows:

" Article 13. Loss of special tax regime.

The entity will lose the special tax regime established in this Law, going on to be taxed by the general corporate tax regime, in the tax period itself in which one of the circumstances manifests itself. following:

(a) The exclusion of trading on regulated markets or a multilateral trading system.

(b) The substantial non-compliance with the reporting obligations referred to in Article 11 of this Law, except that in the memory of the following immediate exercise that non-compliance is remedied.

(c) The lack of a distribution agreement or full or partial payment of the dividends in the terms and time limits referred to in Article 6 of this Law. In this case, the taxation of the general scheme will take place in the tax period corresponding to the exercise of which the profits would have been paid.

d) Waiver the application of this special tax regime.

e) Failure to comply with any other requirements of this Law so that the entity may apply the special tax regime, except that the cause of the non-compliance is restored within the following immediate financial year. However, failure to comply with the deadline referred to in Article 3 (3) of this Law shall not result in the loss of the special tax regime.

The loss of the scheme will mean that the application of the special tax regime laid down in this Law cannot be re-applied, until at least three years have elapsed since the end of the last tax period. in which the scheme was applied. '

Final disposition ninth. Amendment of Law 38/1992 of 28 December of Special Taxes.

With effect from January 1, 2013, article 60 of Law 38/1992, of December 28, of Special Taxes is amended, which is worded as follows:

" Article 60. Tax rates.

1. The tax will be required according to the following tariff:

Heading 1. Cigars and cigarillos: except where the following paragraph applies, cigars and cigarillos shall be taxed at the rate of 15,8 per 100.

The amount of the tax cannot be less than the unique rate of 34 euros per thousand units, and will increase up to 36.5 euros when cigars and cigarillos are determined a sale price to the public less than 205 euros per 1,000 units.

Heading 2. Cigarettes: except where the following subparagraph is applicable, cigarettes shall be subject to the following tax rates at the same time:

a) Proportional type: 53.1 per 100.

b) Specific type: EUR 19.1 per 1,000 cigarettes.

The tax amount cannot be lower than the single rate of 123.97 euros per 1,000 cigarettes, and will increase to 132.97 euros when cigarettes are determined a retail price below 188.50. euros per 1,000 cigarettes.

Heading 3. Bite to liar: except in cases where the following paragraph is applicable, the liar bite shall be subject to the following tax rates at the same time:

a) Proportional type: 41.5 per 100.

b) Specific type: EUR 8 per kilogram.

The amount of the tax cannot be less than the single rate of 85 euros per kilogram, and up to 92 euros will be increased when the bite to liar is determined a sale price to the public of less than 138 euros per kilogram. kg.

Heading 4. Other tobacco products: 28.4 per 100.

2. For the purposes of this Article, the price of sale to the public for each item shall be the maximum selling price to the public, in tobacco and stamp prices located in the Balearic Islands, including all taxes.

3. The General Budget Laws of the State may update the amount of the single rates and the sales prices to the public referred to in paragraph 1 of this Article, in consideration of the evolution of the selling price to the public of the different work of tobacco. "

Final disposition tenth. Amendment of Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

With effect from January 1, 2013, the following amendments are made to the Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage:

One. Article 14 (3) is amended, which is worded as follows:

" 3. If the taxpayer loses his/her status by way of residence, all the outstanding amounts receivable must be incorporated into the tax base corresponding to the last tax period to be declared by this tax, in the conditions to be laid down in regulation, where appropriate, further self-validation, without any penalty or interest for late payment or surcharge.

Where the transfer of residence occurs to another Member State of the European Union, the taxpayer may choose to impute the outstanding income in accordance with the provisions of the preceding paragraph, or to present as (a) to obtain each of the outstanding income, a supplementary self-settlement without penalty, no interest for late payment or any surcharge, corresponding to the last period to be declared for this tax. The reverse charge shall be submitted within the time limit for the tax period in which the revenue was to be charged if the loss of the taxpayer's condition has not occurred. '

Two. Article 17 (1) (f) is amended, which is worded as follows:

" (f) The contributions or contributions paid by the employers to meet the pension commitments in the terms provided for by the additional provision of the recast of the Law on the regulation of pension schemes and funds, and in their development rules, where those are charged to persons to whom the benefits are linked. This tax allocation will be voluntary in the collective insurance contracts other than the business social security plans, the decision being taken on the other premiums to be satisfied until the end of the year. termination of the insurance contract. However, the tax allocation shall be compulsory in the case of risk insurance contracts. The tax charge shall not be compulsory in respect of insurance contracts in which the retirement and death or disability contingencies are jointly covered.

By way of derogation from the preceding paragraph, in any event, the tax allocation of premiums for the insurance contracts referred to above shall be compulsory for the amount exceeding EUR 100 000 per year per taxpayer and in respect of the of the same employer, except in the case of collective insurance contracted as a result of collective redundancies carried out in accordance with Article 51 of the Staff Regulations. "

Three. Article 18 (2) is amended, which is worded as follows:

" 2. (a) 40% reduction in the case of full income other than those provided for in Article 17.2 (a) of this Law which have a period of generation exceeding two years and which are not obtained on a regular or recurring basis, as well as those that qualify as regulated as obtained in a notoriously irregular manner over time.

The computation of the generation period, in the event that these yields are charged in a fractionated manner, must take into account the number of years of fractionation, in the terms that are regulated.

The amount of the full performance referred to in this paragraph on which the reduction shall apply shall not exceed the amount of EUR 300,000 per year.

(b) Without prejudice to the application of the annual ceiling referred to in the preceding subparagraph, the amount of the yield on which the 40% reduction shall be applied shall not exceed:

1. In the event that the income derives from the exercise of options for the purchase of shares or units by the employees, the amount resulting from multiplying the average annual salary of all the declarants in the Income Tax of the Physical Persons for the number of years of performance generation.

However, this last limit shall be doubled for yields resulting from the exercise of buying options on shares or units by workers who meet the following requirements:

-Acquired shares or shares shall be maintained for at least three years from the exercise of the option to purchase.

-The offer of purchase options must be performed on the same terms to all company, group, or sub-group workers.

The amount of the annual average salary will be set, taking into account the tax statistics on the whole of the taxpayers in the previous three years.

2. In the case of income from work whose amount is between EUR 700,000,01 and EUR 1,000,000 and which results from the extinction of the employment relationship, common or special, or the commercial relationship to which the Article 17 (2) (e) of this Act, or both, the amount resulting from a minimum of EUR 300,000 in the difference between the amount of the yield and EUR 700,000.

When the amount of such returns is equal to or greater than 1,000,000 euros, the amount of yields on which the 40 percent reduction will be applied will be zero.

For the purposes of this paragraph 2., the total amount of the performance of the work to be computed shall be determined by the arithmetic sum of the yields of the work previously indicated from the undertaking itself. or other companies in the group of companies in which the circumstances provided for in Article 42 of the Trade Code are met, irrespective of the number of tax periods to which they are charged. '

Four. A transitional twenty-fifth provision is added which is worded as follows:

" Twenty-fifth transient disposition. Limit to the 40 percent reduction on work yields derived from labor or commercial relations extinctions.

The limit of the 40 percent reduction provided for in Article 18.2 (b) 2. of this Law will not apply to the returns of work resulting from extinctions produced prior to January 1, 2013 labor or mercantiles. "

Five. A transitional twenty-sixth provision is added which is worded as follows:

" Transient disposition twenty-sixth. Transitional arrangements applicable to the allocation of collective insurance premiums contracted before 1 December 2012.

For the purposes of the second subparagraph of Article 17 (1) (f) of this Law, in collective insurance contracted before 1 December 2012, in which the amount of the premium is paid expressly determined, and the annual amount of these exceeds the limit laid down in that Article, the imputation for that excess shall not be compulsory. '

Final disposition eleventh. Competence title.

This Law is adopted pursuant to the provisions of Article 149.1.14. of the Constitution, which attributes to the State the competence in the field of general finance.

Final disposition twelfth. Regulatory development.

The Government is authorised to provide, within the scope of its powers, the regulatory provisions and measures necessary for the development and implementation of this Law.

Final disposition thirteenth. Entry into force.

This Law will enter into force on the day of its publication in the "Official State Gazette".

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Madrid, December 27, 2012.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY