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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JUAN CARLOS I King of Spain to all that the present join together and act.

Know: That the Cortes Generales have approved and I come in to sanction the following law.

PREAMBLE I in recent months come introducing various measures in the field of tax in order to consolidate finances public and, thus, correct the major imbalances that affect the Spanish economy, mainly the reduction of the public deficit, all with the ultimate aim of contributing to recovery that have been incorporated into the system as soon as possible Basically, by the Royal Decree-Law 20/2011, of 30 December, urgent budgetary, tax and financial measures for the correction of the deficit, the Royal Decree-Law 12/2012, of March 30, which are introduced various tax and administrative measures aimed at reducing the public deficit, and the Royal Decree-Law 20/2012, of 13 July measures to ensure the budgetary stability and promotion of competitiveness.

However, the evolution of public revenue still requires the adoption of additional measures enabling, reinforcing these, and complementing the previous one, set the foundations of a stable and lasting economic recovery.

II in the scope of the tax on the income of the physical persons, with the aim of contributing to fiscal consolidation, several measures are adopted.

First, the deduction for investment in residence from 1 January 2013 shall be deleted.

However, establishes a transitional arrangement whereby can continue practicing deduction for investment in housing in future periods all those taxpayers who had acquired before December 31, 2012 your usual or satisfied home amounts prior to that date for construction, expansion, rehabilitation or completion of works for reasons of disability in their residence.

Secondly, the prizes of the lottery of the State, autonomous communities, national organization of blind Spaniards, Spanish Red Cross and similar entities of European character, which until now were exempt will be subject to the tax on income of individuals through a special assessment.

In particular, the special charge accrued at the time which is paid or satisfy the award, must undergo a retention or deposit account that shall be discharge of the obligation to submit an autoliquidación by the same.

On the other hand, clarifies the taxation of other games allowing to compute the losses with the limit of profit in that year.

Thirdly, in order to penalize tax speculative movements, the taxable income of the savings only include earnings and economic losses from transmission of assets which would have remained in the heritage of the taxpayer for more than one year.

Also modifies the rule of calculation of remuneration in kind for the assignment of housing to employees, when it is not owned by the company. In this case, remuneration in kind is quantified by the amount of the cost of the rent assumed by the employer.

Finally, extending during the year 2013 the treatment that, for the period 2007-2012, has been applied, both in the physical personal income tax as in corporation tax, for expenses and investments made in these exercises to get employees on the use of new technologies of communication and information , by the impulse which can provide a relevant sector of economic activity.

Finally, increasing taxation of compensation or other remuneration of very high amount resulting from the extinction of labour or commercial relations through the reduction or, depending on the amount of the same, the removal, of the 40 percent reduction applicable when they had a period exceeding two years, or had obtained from notoriously irregular shape in time.

III in the area of corporate tax, is introduced a measure of character temporary, aimed to limit partially, for large companies, the tax deductible depreciation corresponding to the tax periods that are initiated within the years 2013 and 2014 in order to get this figure tax collection increased.

On the other hand, is extended to the year 2013, the application of a tax rate reduced in tax due to maintenance or creation of jobs by micro-enterprises, by the beneficial effects that can exert on economic activity, measure which correlate the physical personal income tax, in the form of reduction of the NET performance of economic activities also expands in terms of its entry into force.

In addition, be flexible criteria which allow the application of the special tax regime for leasing of housing, reducing the required minimum number of dwellings and the period of time that must be kept the same lease, at the time that the housing size requirements shall be deleted. Also, the size of each leased housing requirement shall be deleted.

Also modifies the taxation provided for leases through the early depreciation of certain assets, in relation to the State aid SA.34936 (2012/N), in order to give effect to the authorization received by the European Commission, according to which that has been considered as a general measure and that is not in accordance with the Treaty on the functioning of the European Union State aid.

Finally, in keeping with the amendment to be introduced to the physical persons income tax, amending the taxation of compensation that exceeds a certain limit, through its consideration as a non-deductible expense, regardless of which are correlated with income of entities.

(IV) for the positive effects that can be generated in the business field, to promote both internal funding and better access to the capital market, is set the option, for taxable persons of societies, payers of the tax on the income of the physical persons engaged in economic activities and tax payers of the tax on the income of non-residents operating in Spanish through a permanent establishment territory to perform an update of balance sheets. This monetary update of accounting values, with different normative background, incorporates update techniques already known and entails a reduced tax burden.

V is extended during the year 2013 the validity of the tax on the heritage, revived on a temporary basis, for the years 2011 and 2012, by the Royal Decree-Law 13/2011, of September 16, as that will contribute to the strengthening of public revenue.

VI in relation to the tax on income of non-residents, and so equal to the number shown in relation to the physical persons income tax, sets a special lien on the aforementioned Lottery Awards.

In addition, modifies the configuration of the special tax on real properties of non-resident entities resident entities in a country or territory that is considered of tax haven leaving exclusively subject to this assessment.

VII in respect of value added tax, is introduced, first, a modification with a target merely clarifier, of luck that is expressly that it is delivery of goods award of real estate promoted by communities of goods to their community members, in proportion to their participation.

In addition, the scope of the tax base, provides that, in operations deadlines, it will be enough to urge the collection of one of the time limits to modify it; In addition, technical amendments clarifying purposes in the event of rectification of bills are introduced to recipients who do not act as entrepreneurs and professionals, in order that, in the event of total or partial subsequent payment of the consideration for the recipient, this is not a debtor against the public Treasury by the amount of the share of the tax which is understood to be included in the payment made.

VIII to avoid unnecessary administrative procedures to the public administrations, which have to be submitted the document that established the caveats of embargo before the competent autonomous community, even if they are exempt from the tax on capital transfers and documented legal acts, sets the are not subject to administrative documents in the form of documented legal acts of the mentioned tax for the caveats of embargo ordered ex officio by the competent administration for this purpose.

IX relating to local taxes, first is excluded from the exemption provided by the real estate tax for real estate members of heritage to those in which certain economic operations are carried out.

This is to avoid taking advantage of the exemption for those who use part of the aforementioned heritage real estate to develop lacking economic holdings of general interest.

However, in order to increase local autonomy, creates an optional bonus so councils, if they so wish, can continue to benefit fiscally to such properties.


On the other hand, the applicable optional bonus tax on constructions, installations and works does extend to the real estate tax and the tax on economic activities when developing economic activities that are declared of special interest or usefulness municipal because circumstances social, cultural, historical artistic or employment that would justify such a statement.

This enhances the aforementioned local autonomy to stimulate activities of special interest or usefulness for the municipality.

In relation to the tax on economic activities, for those facilities that remain open for a period of less than a year, clarifies that reduction fixed in its corresponding header of the rates will also apply to the share of surface, and sets the incompatibility between the application of the reduction and the presentation of the cessation of activity down.

Finally, incorporate technical improvements that affect notifications, technical-economic report of the rates and certain cases of are not subject to the tax on real estate.

X also introduced various measures in connection with the formation and maintenance of the real estate cadastre.

First of all, provides for the possibility of an abridged proceedings of cadastral inspection, in line with the provisions of the General tax law, that it allows to dispense with the procedure of hearing prior to the motion for a resolution when subscribing proceedings with agreement or when a formality of claims subsequent to this proposal is foreseen in the rules governing the procedure.

On the other hand, it gives greater flexibility to the updating of the cadastral values with the laws of the State general budgets.

Likewise, with the aim of improving the fight against fiscal fraud posed by the lack of incorporation into the cadastre of real estate and its physical alterations, regulates a new cadastral regularization procedure.

And, finally, is expected from the implementation of the aforementioned land regularization procedure can determine a new rateable value for real estate that have rustic nature flooring constructions which are indispensable to the development of the agricultural, livestock or forestry farms without the need for a collective assessment of General procedure in the municipality.

XI in regards to the economic regime and Canarias tax, are incorporated into the law governing indirect General tax Canary recent modifications included in the law on value added tax, as well as the provisions so that the regime is uniform throughout the territory of the State.

In the same way, with the same purpose, articles of the Canarian indirect General tax with regard to the rules of location of supplies of goods, amending the accrual of deliveries of goods and services and the tax base of tax.

Lastly, repealing certain regulatory provisions regulatory laws of the economic regime and Canarias Prosecutor in matters that are now regulated by a law of the autonomous region as a result of the assumption of regulatory powers attributed to it by the State.

XII creates tax deposits in credit entities with the intention of ensuring a harmonized tax treatment that ensures greater efficiency in the operation of the financial system.

XIII amending certain aspects of the regulation applicable to the quoted anonymous companies of investment in the real estate market, known as SOCIMI, entities that were born in 2009, with the aim of creating a new investment instrument for the real estate market of the lease, not only housing, but of any urban property.

The objective pursued these entities was based on boost the real estate leasing market, by establishing a mechanism that would facilitate the participation of citizens in real estate. To do this, these figures were trying to ensure a stable return on investment in their capital through mandatory distribution of benefits and an appropriate level of liquidity through the obligation to trading on regulated markets of these entities.

However, experience has shown that there is a small number of entities which welcomes this special regime, possibly due to the requirements for its application, that has become it a completely inoperative regime, making it necessary to conduct a review of the legal framework for these entities to allow boosting its Constitution, in order to enhance and energize the Spanish real estate market , and provide liquidity to real estate investments.

In this sense, within the substantive scope of these entities, be flexible some of its requirements, which include the possibility of trading on a multilateral trading system, or the Elimination of external financing requirements, but without sacrificing the structural elements of configuration of these entities, similar to those in neighbouring countries. Now, the main novelty is located in taxation thereto applicable, is regulated similarly to that in force in those countries, through the establishment of a taxation a tax rate of zero percent, to these entities, with respect to incomes that come from the development of its corporate purpose and specific purpose.

XIV. given the current situation of the market for cigarettes, it is necessary to increase the minimum tax that falls on them, until the 123,97 euros per 1,000 cigarettes. Along with the establishment of this new minimum applicable to the packs of 20 cigarettes sold under 3.95 euros, includes a slight increase in the minimum for those tasks whose packs of 20 cigarettes are sold below a certain price.

Similar provisions for cigarettes is updated the minimum provided for cigars and cigarillos and sting for bundling, setting a similar increase in the minimum of these tasks which are sold at lower prices.

Chapter I imposed on the income of natural persons article 1. Modification of the deduction for investment in residence.

With effect from 1 January 2013 are introduced the following changes in law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital: one. Amending paragraph 1 of article 67, which is worded as follows: ' 1. the liquid state tax share will result from reducing the total state tax at 50 per cent of the total amount of the deductions provided for in article 68 of this law.»

Two. Paragraph 1 of article 68 shall be deleted.

3. Amending paragraph 2 of article 69, which is drawn up in the following way: «2. the limits of the deduction referred to in paragraph 2 of article 68 of this law will be that set of tax rules for incentives and incentives for business investment. " Those limits will be applied on the fee resulting from lower the sum of quotas intact, State and regional, in the total amount of the deduction for actions for the protection and dissemination of the Spanish historical heritage, cities, sets and declared world heritage, provided for in article 68.5 this Act.»

Four. Amending paragraph 1 of article 70, which is worded as follows: ' 1. the application of the deduction for account ahorro-empresa will require the amount proven heritage of the taxpayer at the end of the period of taxation exceeds value that cast its verification at the beginning of the same at least in the amount of investments, without computing the interest and other financing expenses.»

5. Amending paragraph 1 of article 77, which is drawn up in the following way: «(1. La cuota líquida autonómica será el resultado de disminuir la cuota íntegra autonómica en la suma de: a) 50 per cent of the total amount of the deductions provided for in article 68 of this law, the limits and requirements of patrimonial situation provided for in its articles 69 and 70. "

(b) the amount of the deductions provided by the autonomous community in the exercise of the powers provided for in law 22/2009, which regulates the system of financing the common regime autonomous communities and cities with statute of autonomy."

6. Article 78 shall be deleted.

7. Amending section 4 of article 96, which is drawn up in the following way: «4. will be forced to testify in any case taxpayers have right to deduction account ahorro-empresa, for double international taxation or that make contributions to heritage protected persons with disability, retirement plans, insured welfare plans or mutual welfare» «, plans of corporate welfare and dependency insurance that reduces the tax base, in the conditions established by law.»

8. Amending the third twenty additional provision, which is worded in the following way: «twenty third additional provision. Consideration of residence for the purposes of certain exemptions.


(For the purposes specified in articles 7.t), 33.4. b), and 38 of this law shall be deemed residence that where the taxpayer resides for a period of three years. However, means that the dwelling had that character when, despite not having passed that period, circumstances that necessarily require the change of housing, such as celebration of marriage, marital separation, job transfer, obtaining first job or most advantageous employment or similar.

When the House had been inhabited in effective and permanent way by the taxpayer within the period of twelve months from the date of acquisition or termination of the works, the period of three years provided in the preceding paragraph shall be calculated from the latter date.»

9. Added a new eighteenth transitional provision, which is worded in the following way: «18th transitional provision. Deduction for investment in residence.

1 may apply the deduction for investment in residence in the terms provided for in paragraph 2 of this provision: to) taxpayers who had acquired his residence prior to January 1, 2013 or satisfied amounts prior to that date for the construction of the same.

(b) the taxpayer that had satisfied amounts prior to January 1, 2013 for works of rehabilitation or extension of the residence, provided that the cited works are completed before January 1, 2017.

(c) the taxpayer who had fulfilled quantities for the realization of works and installations of adaptation of the residence of persons with disabilities prior to January 1, 2013 when the cited works or installations are completed before January 1, 2017.

In any case, it will be necessary that the taxpayer had practiced the deduction for investment in residence in relation to the amounts paid for the acquisition or construction of such housing in a tax period earned prior to January 1, 2013, except that would have resulted from application as provided in article 68.1.2. th of this law in their wording valid to December 31, 2012.

2. the deduction for investment in residence shall apply subject to the provisions of articles 67.1, 68.1, 70.1, 77.1, and 78 of the tax law, editorially in place as of December 31, 2012, without prejudice to the percentage of deduction in accordance with provisions of law 22/2009 has been approved by the autonomous region.

3. taxpayers who exercise the right to the deduction by application of the provisions of this arrangement shall be required, in any event, to submit statement of this tax and the amount of the deduction so calculated will reduced the amount of the sum of the full fee State and regional tax for the purposes specified in paragraph 2 of article 69 of this law.

4. taxpayers who have deposited amounts in accounts housing intended for the first acquisition or rehabilitation of the residence, provided that on that date had not passed within four years from the opening of the account, prior to January 1, 2013 may add to liquid state and Autonomic liquid share share earned in year 2012 deductions practiced until the year 2011 «, without interest.»

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

Introduced the following changes in law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital: one. With effect from 1 January 2013, the letter n is deleted) article 7.

Two. With effect from 1 January 2012, the letter d is modified) of paragraph 5 of article 33, which is worded as follows: '(d)) those due to losses in the game in the tax period that exceed the gains made in the game in the same period.

In no event will be calculated losses arising from participation in the games referred to in the thirty third additional provision of this law.»

3. With effect from January 1, 2013, amending the third thirty additional provision, which is worded in the following way: «thirty-third additional provision. Special lien on certain lotteries and Gaming Awards.

1 the following awards obtained by taxpayers of this tax will be subject to this tax through a special assessment: a) prizes of lotteries and betting organised by the State society of Loterías y Apuestas del Estado and the bodies or entities of the autonomous communities, as well as the draws organized by the Spanish Red Cross and the modalities of games authorised the national organization of blind Spaniards.

(b) prizes of lotteries, betting and Lotteries organized by public bodies or entities that engaged in activities of social or medical nature non-profit established in other States members of the European Union or the European economic area and which pursue objectives identical to the bodies or entities referred to in the previous letter.

Special assessment will be required separately for each tenth, fraction or winning lottery or betting coupon.

2 shall be exempt from the special assessment awards the full amount is equal to or less than 2,500 euros. Whose full amount exceeds 2,500 euro prizes shall be subject to taxation with regard to the part exceeding this amount.

The provisions of the preceding paragraph shall apply provided that the amount of the tenth, fraction or coupon lottery, or the bet made, is at least 0,50 euros. When it is less than € 0.50, the exempt maximum amount referred to in the preceding paragraph shall be reduced proportionally.

In the event that the award was in shared ownership, the exempt amount provided for in the preceding paragraphs will be prorated among the co-owners according to the fee that corresponds to them.

3. the tax base of the special assessment will consist of the amount of the award that exceeds the exempt amount referred to in paragraph 2 above. If the prize in kind, the tax base will be that amount which, once reduced the amount of income to account, dispose of the part of the market value of the prize which exceed the exempt amount foreseen in paragraph 2 above.

In the event that the prize out of shared ownership, the base tax to apportion it among the co-owners according to the fee that corresponds to them.

4. the full special assessment fee will be the resulting from applying to taxable under paragraph 3 above the rate of 20 per cent. This fee will be reduced by the amount of withholdings or payments on account provided for in Chapter 6 of this additional provision.

5 the special tax is accrued at the moment is satisfied or paid the prize retrieved.

6. the awards under this additional provision will be subject to retention or deposit to account in accordance with the provisions of articles 99 and 105 of this Act.

The percentage of retention or payment on account shall be 20 per cent. The basis of retention or payment on account will be determined by the amount of the taxable income of the special tax.

7. taxpayers who had won the awards provided for in this provision will be required to submit an autoliquidación this special assessment, determining the amount of the corresponding tax debt, and the amount entering the place, form and terms established by the Minister of finance and public administration.

However, there is no requirement to submit the aforementioned autoliquidación when retrieved award would have been of lesser amount to the exempt amount intended in paragraph 2 above or have practiced retaining or entry into account as provided for in paragraph 6 above.

8. not awards under this additional provision will be integrated in the taxable income of the tax. Withholdings or payments on account, practiced in accordance with provisions in the same minorarán not liquid share total tax or shall be taken into account for the purposes of article 103 of this law.

9. the provisions of this additional provision will not be applicable to awards derived from games entered into prior to January 1, 2013.»

Article 3. Modification of the tax regime applicable to earnings and economic losses from transmission of assets that would have remained less than a year in the heritage of the taxpayer.

With effect from 1 January 2013 are introduced the following changes in law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital: one. The letter b is modified) article 46, which is worded in the following way: «b) gains and economic losses that are highlighted on the occasion of the transmissions of acquired assets or improvements to them more than one year in advance to the date of transmission or subscription rights that correspond to values acquired» «also in the same advance.»

Two. Modifies article 48, which is worded as follows: «article 48. Integration and incomes in general taxable compensation.


The general tax base will be the result of adding the following balances: to) the balance resulting integrate and compensate for each other, without any limitation, in each tax period, yields and allegations of income referred to in article 45 of this law.

(b) the positive balance resulting integrate and compensate, exclusively, in each tax period, earnings and economic losses, excluding those referred to in the following article.

If the result of the integration and compensation referred to in this paragraph cast negative balance, the amount shall be compensated with the positive balance of income under paragraph a) of this article, in the same tax period, the limit of 10 per cent of such positive balance.

If after such compensation be negative balance, the amount will be offset in the next four years in the order established in the preceding paragraphs.

The compensation should be the maximum amount that allows each of the following exercises and can be practised out within four years by accumulating economic losses in future periods.»

3. Add two paragraphs, 5 and 6, in the seventh transitional provision, which are written in the following way: «(5. Las pérdidas patrimoniales a que se refiere el artículo 49.1 b) of this law, in its drafting in place as of December 31, 2012, corresponding to the tax periods 2009, 2010, 2011 and 2012 which are pending compensation on January 1, 2013» (, will continue to be compensating with the balance of gains and capital losses referred to in article 49.1 b) of this Act.

(6. the patrimonial losses referred to in article 48 b) of this law, in its drafting in place as of December 31, 2012, corresponding to the periods tax 2009, 2010, 2011 and 2012 which are pending compensation on January 1, 2013, will continue to compensating as provided in paragraph (b)) of article 48 of this law (, although the limit provided for in the second paragraph of that letter b) will continue to be of 25 percent. Of article 48 of this law.»

Article 4. Modification of the special rule of assessment of remuneration in kind for the use of housing.

With effect from 1 January 2013 are introduced the following changes in law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital: one. The lyric is changed to) number 1 of paragraph 1 of article 43, which is worded in the following way: «a) in the case of use of a dwelling that is owned by the taxpayer, 10 per cent of the rateable value.»

In the case of real estate located in municipalities in which the cadastral values has been revised or modified, or determined by a procedure of collective assessment of a general nature, in accordance with the cadastral regulations, and entered into force on January 1, 1994, 5 per cent of the rateable value.

If the date of accrual of the tax the estate lacked rateable value or this would have not been notified to the holder, be taken as a basis for allocation of the same 50 percent of those that need to compute for the purposes of the wealth tax. In these cases, the percentage shall be 5 per cent.

The resulting assessment may not exceed 10 per cent of the remaining payments of the work.»

Two. The letter d is modified) number 1 of paragraph 1 of article 43, which is worded in the following way: «d) by the cost to the taxpayer, including the taxes that are payable in respect of the operation, the following income: benefits in respect of maintenance, lodging, travel and similar.»

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

Quantities to meet expenses for the study and maintenance of the taxpayer or other persons linked to it by bond of kinship, including the Allied, up to the fourth degree inclusive, without prejudice to the provisions in paragraph 2 of the preceding article.

The use of a property that is not property of the payer. (La valoración resultante no podrá ser inferior a la que hubiera correspondido de haber aplicado lo dispuesto en la letra a) of the number 1 of this section.»

3. Add a new transitional provision twenty fourth with the following wording: «twenty fourth transitional provision. Consistent use of housing work in species yields.

During the tax period 2013, in-kind work yields resulting from the use of housing when it is not owned by the payer can continue valuing pursuant to letter a) number 1 of paragraph 1 of article 43 of this law in their wording into force December 31, 2012, always to the employer already came satisfying them in relation to such housing prior to October 4 2012.»

Article 5. Reduction of the NET performance of economic activities by creation or maintenance of employment.

With effect from January 1, 2013, modifies the twenty additional provision seven law 35/2006 of 28 November, personal income tax and partial modification of the tax laws on societies, on the income of non-residents and heritage, which is worded in the following way : «Twenty seventh additional provision. Reduction of the NET performance of economic activities by maintenance or creation of jobs.

1. in each of the tax periods 2009, 2010, 2011, 2012 and 2013, taxpayers who engaged in economic activities whose net amount of turnover for the whole of them is less than EUR 5 million and have a half template less than 25 employees, may be reduced by 20 per 100 declared positive net performance discounting in its case by the reductions provided for in article 32 of this law, corresponding to them, when they maintain or create jobs.

For these purposes, means that the taxpayer maintains or creates employment in each of the tax periods mentioned the average template used on the set of their economic activities is not less to the unit and to the middle of the 2008 tax period template.

The amount of the reduction thus calculated shall not exceed 50 per cent of the amount of the remuneration paid in the exercise to all their workers.

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

2. for the calculation of the average used template referred to in paragraph 1 above shall take the employed persons, in terms which provided for in labour legislation, taking into account the day engaged in relation to the whole day and the duration of the employment relationship with respect to the total number of days of the taxation period.

However, when the taxpayer came not developing any economic activity prior to January 1, 2008 and start your workout in the 2008 tax period, the average template corresponding to the same shall be calculated taking into account the time elapsed since the beginning of the same.

When the taxpayer came not developing any economic activity prior to January 1, 2009 and start your exercise subsequent to that date, the average template corresponding to the 2008 tax period will be zero.

3. for the purposes of determining the net amount of the turnover, will take into consideration the provisions of paragraph 3 of article 108 of the text revised from the law of the tax.

If the duration of economic activity had been less than the year in any of the tax periods, the net amount of the turnover will rise a year.

4. when the taxpayer came to develop any economic activity prior to January 1, 2009 and start your workout in 2009, 2010, 2011, 2012 or 2013 the average template corresponding to the tax period in which starts the same is greater than zero and less than the unit, the reduction provided for in paragraph 1 of this additional provision applies in the tax home of the activity period provided that in the next tax period the average template is not less than the unit.

«Failure to comply with the requirement referred to in the previous paragraph will motivate the non-application of the reduction in the tax period of beginning of its economic activity, and must submit a supplementary autoliquidación, with interest on late payments, within the time limit which mediate between the date that is fails to comply with the requirement and the completion of the regulatory period of declaration for the tax period in which such failure occurs.»

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


With effect from 1 January 2013, the following modifications are introduced in law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital: one. (1) the twenty fifth additional provision is worded as follows: «1. expenditures and investments carried out during the years 2007, 2008, 2009, 2010, 2011, 2012 and 2013 to habituate to the employees in the use of new technologies of communication and information, when use can only be done outside the place and working hours» (, you will need the following tax treatment: to) of the physical persons income tax: these expenses and investments shall be regarded as expenses of training in the terms provided for in article 42.2. b of this law.

«(b) corporation tax: these expenses and investments shall be entitled to the application of the deduction provided for in article 40 of the text revised from the law of the tax, approved by Royal Legislative Decree 4/2004»

Two. The twenty transitional provision is worded as follows: «twenty transitional provision. Expenses and investments to get employees on the use of new technologies of communication and information.

«Without prejudice to the provision repealing second of this law, article 40 of the text revised of the law of the tax, approved by Royal Legislative Decree 4/2004, of 5 March, extended its validity during the years 2011, 2012 and 2013 for expenses and investments to get employees on the use of new communication and information technologies.»

Chapter II tax on companies article 7. Limitation on the tax deductible depreciation in tax.

The accounting depreciation of tangible, intangible and investment property corresponding to the tax periods that are initiated within the years 2013 and 2014 for those entities that do not comply with the requirements laid down in paragraphs 1, 2 or 3 of article 108 of the text revised from the law of the tax, approved by Royal Legislative Decree 4/2004 March 5, will be deduct the taxable up to 70 percent of that would have been tax deductible does not apply the referred percentage, in accordance with paragraphs 1 and 4 of article 11 of this law.

Limitation provided for in this article will also apply in relation to the depreciation that would have been tax deductible with respect to those goods that amortize as set out in article 111, 113 or 115 of the text revised from the law of tax, where the taxable person does not meet the requirements laid down in paragraphs 1, 2 or 3 of article 108 of the Act in the respective tax period.

The accounting depreciation which is not tax deductible pursuant to this article shall be deducted linearly within a period of 10 years or optionally during the useful life of the asset, from the first tax period which will start within the year 2015.

Accounting depreciation which is not tax deductible as a result of the application of the provisions of this article will have no consideration of impairment.

The provisions of this article will not be applicable with respect to those assets which have been subject of a specific communication or procedure of authorization, by the tax administration, in relation to its depreciation.

Article 8. Tax rate reduced corporate tax for maintenance or creation of jobs.

With effects for the tax periods started from January 1, 2013, amending the additional provision twelfth text consolidated from the law of the tax, approved by Royal Legislative Decree 4/2004, of 5 March, which is worded in the following way: «twelfth additional provision. Tax rate reduced corporate tax for maintenance or creation of jobs.

1. in the tax periods started within the years 2009, 2010, 2011, 2012 and 2013, entities whose net amount of turnover in such periods to be less than 5 million euros and the average in the same template is less than 25 employees, will be taxed according to the following scale, except in accordance with the provisions of article 28 of this Act must file returns with a different kind of general (: to) for the part of taxable income of between 0 and 120.202,41 euro, at the rate of 20 per cent.

In the tax periods started within the years 2011, 2012 and 2013, that rate will apply on the portion of taxable income between 0 and 300,000 euros.

(b) for the part of remaining taxable at the rate of 25 per cent.

When the tax period lasts less than a year, applies the provisions of the last paragraph of article 114 of this law.

2. the application of the scale referred to in the preceding paragraph is conditional period of twelve months at the beginning of each of those tax periods, the middle of the entity template is not less than the unit and, in addition, nor lower than the template of the average of the 12 months prior to the start of the first tax period that begins January 1, 2009.

When the entity has been constituted within a preceding period of twelve months, the template will take average resulting from that period.

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

In the event of a breach of the condition established in this paragraph, shall carry out regularization in the way established in paragraph 5 of this additional provision.

3. for the calculation of the average of the entity template will take employed persons, in terms which provided for in labour legislation, taking into account the day engaged in relation to the whole day.

You will be calculated that half of the 12 months prior to the start of the first tax period starting from 1 January 2009 is zero when the entity has been constituted as of that date.

4. for the purposes of determining the net amount of the turnover, will take into consideration the provisions of paragraph 3 of article 108 of this law.

When the entity is newly created, or any of the tax periods referred to in paragraph 1 of this additional provision had less than a year, or activity had developed during also less, the net amount of the turnover will rise a year.

5. when the entity was formed within the years 2009, 2010, 2011, 2012 or 2013 and the template in the twelve months following the start of the first tax period is greater than zero and less than the unit, the scale established in paragraph 1 of this additional provision applies in the tax of the entity Constitution period on condition that in the twelve months following the conclusion of that tax period the media template is not less than the unit.

When it fails to comply with this condition, the taxable person must enter together with the share of the tax period in which the breach take place the amount resulting from applying the 5 per cent to the tax base of the referred first tax period, in addition to the interest on arrears.

6. when the taxable person you may apply the payment modality established in paragraph 3 of article 45 of this law, the scale referred to in paragraph 1 above shall not apply in the quantification of the instalments."

Chapter III article 9 balance update. Update on balance sheets.

1. taxable persons of the tax, taxpayers of the tax on the income of the physical people that perform economic activities, carry your bookkeeping in accordance with the commercial code or are required to keep records of their economic activity books, and taxpayers of the tax on the income of non-residents with a permanent establishment may qualify on a voluntary basis to update values regulated in this provision.

In the case of taxable persons who pay tax in the tax consolidation system, pursuant to Chapter VII of title VII of the text revised of the law of the tax, approved by Royal Legislative Decree 4/2004, of 5 March, update operations are practiced in individual regime.

2. the items of plant and equipment and investment property both in Spain and abroad will be updatable. Case of taxpayers of the tax on income of non-residents with permanent establishment, updatable elements must be allocated to the permanent establishment.

Will also be upgradable: to) items of plant and equipment and investment property acquired under leases referred to in paragraph 1 of the additional provision seven of law 26/1988, of July 29, on discipline and intervention of the credit institutions. The effects of the upgrade will be conditioned, with decision-making character, to the exercise of the purchase option.


(b) the patrimonial elements corresponding to concession agreements recorded as an intangible asset by the concessionary companies that should apply the accounting principles established by the order EHA/3362/2010, of 23 December, which approved the rules of adaptation of the chart of accounts to the companies of public infrastructure.

Update will necessarily refer to all susceptible of the same elements and corresponding depreciation, except for real estate, for which may opt for its update independently for each of them. In the case of real estate, the update must be distinguishing between the value of the soil and the construction.

For taxpayers of the tax on the income of physical persons, updatable elements must be related to economic activity.

3. the updating of values shall be respect to susceptible to update elements appearing on the first balance sheet closed subsequent to the entry into force of this provision, or in corresponding books records to 31 December 2012 for taxpayers of the tax on the income of physical persons which are bound by such a tax to the keeping of the same , provided that are not fiscally amortized in its entirety. For these purposes, shall be taken, as a minimum, depreciation that should be done with this character.

The amount of accounting revaluations resulting from update operations will take account «revaluation of the law 16/2012, December 27 reserve», which will be part of the own funds. Case of taxpayers of the tax on income of physical persons who are obliged to keep records of their economic activity books, accounting revaluation amount must be reflected in the book registration of investment goods.

Update operations will be carried out in the period between the date of the balance sheet referred to in paragraph first of this section and the day that ends the deadline for its approval. Case of legal persons, the reappraised balance sheet must be approved by the competent social organ. For physical persons income tax taxpayers update operations will be carried out in the period between December 31, 2012 and the date of expiry of the deadline for submission of the Declaration by this tax for the tax period 2012.

4. not be eligible to this provision the operations of incorporation of assets not recorded in the books of account, or books corresponding records in the case of taxpayers of the tax on the income of physical persons which are bound by such a tax to the keeping of the same, or the Elimination of such books from non-existent liabilities.

5. update operations will be practice by applying the following coefficients: coefficient prior to January 1, 1984.





2,2946 in the financial year 1984 2,0836 in the financial year 1985 1,9243 in the year 1986 1.8116 in 1987 exercise 1,7258 in the year 1988 1,6487 in the year 1989 1,5768 in the year 1990 1,5151 in the year 1991 1,4633 in the 1992 exercise 1,4309 in the 1993 exercise 1,4122 in the 1994 financial year 1,3867 in the 1995 financial year 1,3312 in 1996 1,2679 in the financial year 1997 1,2396 in the 1998 exercise 1,2235






In the year 1999 1,2150 in the year 2000 1,2089 in 2001 1,1839 in 2002 1,1696 in 2003 1,1499 in FY 2004 1,1389 in the year 2005 1,1238 in the year 2006 1,1017 in 2007 1,0781 in financial year 2008 1,0446 in 2009 1,0221 in year 2010 1,0100 in 2011 1,0100 in year 2012 1,0000 coefficients will be applied in the following manner (: a) on the price of acquisition or production cost, according to the year of acquisition or production of the asset. The coefficient applicable to improvements shall be the corresponding to the year in which there had been.

(b) on the depreciation accounting corresponding to the price of acquisition or production cost that were fiscally deductible, according to the year they were.

Case of patrimonial elements updated in accordance with the provisions of article 5 of Royal Decree-Law 7/1996, of 7 June, the coefficients shall apply on the purchase price and depreciation that were fiscally deductible for the same, regardless of the amount of the net increase in value resulting from update operations.

In the case of entities of credit and insurance companies, for the purposes of this section, shall not be taken into account revaluations of properties that have been performed, resulting from the first application, respectively, of Circular 4/2004 of 22 December, institutions, public and reserved financial information standards and models of financial statements , and the Royal Decree 1317 / 2008 of 24 July, which approves the Plan of accounting of the insurance entities and that had no fiscal impact.

6. the difference between the amounts determined by application of the provisions of the preceding paragraph will be reduced by the amount of previous net value of the asset and the result shall apply, as appropriate, a rating that determined by: 1 the numerator: equity.

2nd in the denominator: equity more passive total less the rights of credit and the Treasury.

Determining quantities of the coefficient will be the gotten during the tenure of the asset or the five periods prior to the date of the balance sheet update, if this time period is less, at the option of the taxpayer or passive subject.

This coefficient shall not apply when it is greater than 0.4.

To determine the previous value of the updated asset values that have been considered are taken for the purposes of applying coefficients of update referred to in this paragraph, including depreciation.

The coefficient referred to in this paragraph shall not apply to the taxpayers of the tax on the income of physical persons.

7. the amount resulting from the operations described in the previous section will be reduced in the net increase in value derived from update operations provided for in Royal Decree-Law 7/1996, the difference being positive as well given the amount of monetary depreciation and net increase in value of the updated asset. This amount will be credited to the account 'subject to revaluation of the law 16/2012, December 27', and added to the value prior to the operations update resulting from application of this provision, will determine the new value of the updated asset.

The new updated value shall not exceed the market value of the asset, updated, taking into account their State of use depending on the economic and technical wear and use which of them is made by the taxpayer or passive subject.

The balance of the account «revaluation of the law 16/2012, December 27 booking» may not be character debtor, nor in relation to the set of update operations in relation to any asset update.

The net increase in value resulting from update operations are amortised from the first tax period starting from 1 January 2015, for those remaining to complete the useful life of the asset, in the same terms that corresponds to the renovations, extensions or improvements.

8. taxpayers or taxpayers who practice update must satisfy a single charge of 5 per cent on the credit balance of the account «revaluation of the law 16/2012, December 27 reserve». Case of taxpayers of the tax on income of physical persons who are obliged to keep records of their economic activity books, the single charge will fall on the net increase in value of the asset items updated.


The taxable transactions of the single charge, in the case of legal persons, when the reappraised balance sheet is approved by the competent authority and, in the case of natural persons, shall be made when formulated the reappraised balance sheet. Case of taxpayers of the tax on income of physical persons who were obliged to keep records of their economic activity books, taxable means carried out December 31, 2012.

The single charge will be payable the day presenting the Declaration to the tax period which corresponds the balance that you will find update operations. Case of taxpayers of the tax on physical persons income the single charge will be payable the day that the Declaration for the tax period 2012.

This assessment is autoliquidará and enter together with the Declaration of the tax or the tax on income of non-residents relating to the tax period that appropriate balance in which consist the operations of updating, or tax for the tax period 2012 physical persons income. Declaration will contain the updated balance and supplementary information to be determined by the Ministry of finance and public administration. The presentation of the Declaration deadline will cause crippling of update operations.

The amount of the single charge consideration of share of the tax, the tax on the income of physical persons, nor the income tax non-residents, amount will be charged in the account «subject to revaluation of the law 16/2012, of 27 of December», will not and not fiscally deductible expense of the aforementioned tax consideration.

The single charge will be considered tax debt.

The Declaration of this unique assessment model will be approved by Ministerial order of the Minister of finance and public administration.

9. the balance of the account 'subject to revaluation of the law 16/2012, December 27', will not be the taxable income of the tax, the tax on the income of physical persons or of the income of non-resident tax.

10. the balance of the account «revaluation of the law 16/2012, December 27 reserve», will be unavailable until it is verified and accepted by the tax authorities. This check must be done within the three years following the date of filing of the Declaration referred to in paragraph 8 above. These effects, does not mean that it has provided of the balance of the account, without prejudice to the obligation of notification provided for in paragraph 12 of this article, in the following cases: to) when partner or shareholder to exercise their right to separate from society.

(b) when the balance of the account is deleted, total or partially, as a result of operations that may apply the special scheme of mergers, divisions, transfers of assets, an exchange of values, and change of 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 text revised from the law of the tax.

(c) when the entity to apply the balance of the account pursuant to a legal obligation.

In the event of a reduction of the balance of the account «law 16/2012, December 27 revaluation reserve', as a result of administrative checking, will be returned, ex officio, the amount of the single charge corresponding to the discounting balance. This same rule applies in the case of a reduction of the net increase in value, in the case of natural persons.

Once made checking or expiry of the period for the same, the balance of the account may be used to the Elimination of negative financial results, to the expansion of social capital, or after ten years from the date of the balance sheet that were reflected operations update, to unrestricted reserves. However, the concerned balance only may be distribution, directly or indirectly, when the updated assets are fully depreciated, have been transferred or discharged in the balance sheet.

Such reservations shall be entitled to the deduction for double taxation of dividends, provided for in article 30 of the text revised of the law of the tax, approved by Royal Legislative Decree 4/2004, of 5 March. Also, will be entitled to the exemption provided for in and) article 7 of Act 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital.

The application to elapse the time to perform the same, or the account balance «subject to revaluation of the law 16/2012, December 27' for purposes other than those provided for in this section or before testing is determined the integration of the concerned balance on the taxable income of the tax period in which application occurs and may not be compensated said balance the carryforwards of prior tax periods.

The provisions of this paragraph relating to the unavailability of the account 'subject to revaluation of the law 16/2012, of 27 of December', and with the fate of the amount held in the, shall not apply to taxpayers of the tax on the income of physical persons.

11. losses in transmission or deterioration in value of asset items updated is minorarán, for the purpose of their integration into the tax base, the amount of the balance of the account 'subject to reappraisal of the law 16/2012, December 27', corresponding to these items. The balance will be available.

The provisions of this section shall not apply to the taxpayers of the tax on the income of physical persons.

12 must be included in the memory of the annual accounts for the exercises that the updated elements are present in the patrimony of the entity, information concerning the following aspects: to) criteria used in the update with indication of the affected assets on the affected accounts.

(b) amount of the update of the updated elements of balance and effect of the update on depreciation.

(c) movements during the financial year of the account 'subject to revaluation of the law 16/2012, of 27 of December', and explanation of the justifying cause of the variation of the same.

Failure to comply with the obligations laid down in this paragraph will be considered serious tax offense. The sanction will consist of fixed pecuniary fine of 200 euros for each omitted fact, in each of the first four years that do not contain the information, and 1,000 euros for each omitted fact, in each of the following years, with a limit of 50 per cent of the total balance of the account "reserve from revaluation of the law 16/2012 «, of 27 of December ". This sanction shall be reduced pursuant to paragraph 3 of article 188 of the law 58/2003, of December 17, General tax.

However, substantial non-compliance of reporting obligations provided for in this paragraph, determine the integration of the balance of the account «law 16/2012, December 27 revaluation reserve"in the base of the first tax period oldest among those not specified in which the non-compliance occurs, not the carryforwards of prior tax periods and can compensate with such balance.

Chapter IV the wealth tax article 10. Tax on heritage during 2013.

Amending the second paragraph of article only of Royal Decree-Law 13/2011, from September 16, which resets the wealth tax, on a temporary basis, which is drawn up in the following way: «second. With effect from 1 January 2014, the following changes are introduced in the Law 19/1991 of June 6, the wealth tax: one. Modifies article 33, which is worded as follows: "article 33. General the total tax bonus.

The total tax from the tax will be a bonus of 100 percent taxable persons by personal or real contribute obligation."

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

Chapter V tax on the income of non-residents article 11. Special lien on certain lotteries and Gaming Awards.

With effect from January 1, 2013 is adds an additional provision fifth in text consolidated from the law of the tax on income of non-residents, approved by Royal Legislative Decree 5/2004, of 5 March, which is worded in the following way: «Fifth additional provision. Special lien on certain lotteries and Gaming Awards.

1 will be subject to this tax through a special assessment awards included in paragraph 1.a) of thirty additional provision third law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital in the terms set out therein, obtained by taxpayers without mediation of permanent establishment, and with the specifications set out below.


2. the awards under this additional provision will be subject to retention or income account in the terms provided for in article 31 of this revised text. Also, there is obligation to practice retention or deposit to account when the award is exempt pursuant to an agreement to avoid double taxation which applies.

The percentage of retention or payment on account shall be 20 per cent. The basis of retention or payment on account will be determined by the amount of the taxable income of the special tax.

3. taxpayers this tax that had won the awards provided for in this provision will be required to file a return for this special assessment, determining the amount of the corresponding tax debt, and the amount entering the place, form and terms established by the Minister of finance and public administration.

However, there is no requirement to submit the Declaration when retrieved award would have been less than the exempt amount amount or have practiced in relation to the same retention or income account referred to in paragraph 2 above.

4. when they entered the Treasury amounts, or supported withholding to account for this special assessment, in amounts greater than that arising from the application of a Convention to avoid double taxation, you may request this application and subsequent return, under the conditions established by law.

The tax administration may facilitate the data included in the request for return, under the terms and within the limits established in the regulations on mutual assistance to the State of residence of the taxpayer.

5. in the field of the income of non-resident tax Awards expected in this additional provision, by taxpayers without mediation of permanent establishment, only may be taxed by this special assessment.»

Chapter VI article 12 added value tax. Modification of law 37/1992 of 28 December, on value added tax.

Introduced the following changes in law 37/1992 of 28 December, on value added tax: one. Amending the number 2 of the paragraph two of article 8, which is drawn up in the following way: «2nd non-cash contributions made by taxable persons of the tax elements of its heritage business or professional societies or communities of goods or any other type of entities and the awards of this nature in the case of liquidation or total or partial dissolution of those , without prejudice to taxation that proceed pursuant to the rules governing the concepts "stamp" and "corporate operations" property transfer and stamp tax.

In particular, shall be considered delivery of goods the allocation of land or buildings promoted by a community of goods carried out in favour of the comuneros, in proportion to its participation share.'

Two. Amending sections four and five of article 80, which are written in the following way: «four. The tax base also may be reduced proportionately when appropriations corresponding to contributions passed by the taxable operations are wholly or partially uncollectible. For these purposes: to) a credit shall be considered fully or partially bad when you meet the following conditions: 1 that a year has elapsed since the accrual of the sales tax without that obtained the collection of all or part of the credit arising from the same.

However, as regards operations in instalments or with deferred price, must have one year elapsed since the expiration of the term or terms unpaid in order to proceed to the proportional reduction of the tax base. For these purposes, shall be considered operations in instalments or with deferred price those in which has has agreed that its consideration should be effective in successive payments or one only, respectively, provided that the period elapsed between the accrual of the sales tax and the expiration of the last or only payment is more than a year.

When the owner of the right of credit whose tax base is intended to reduce an entrepreneur or professional whose turnover, calculated in accordance with article 121 of this Act, had not exceeded during the immediately preceding calendar year of 6.010.121,04 euros, the period of one year referred to in this condition 1st will be six months.

2nd that this circumstance has been reflected in the records books required for this tax.

3rd the recipient of operation acting on entrepreneur or professional status, or, otherwise, that the taxable base of that, excluding value added tax, is higher than 300 euros.

4th that the taxable person has urged their recovery through legal claim to the debtor or by means of notarial requirement to it, even in the case of loans secured by public bodies.

In the case of operations in instalments that refers the previous 1st condition, will be enough to encourage the collection of one of them through legal claim to the debtor or through request attorney to him to proceed with the modification of the tax base in the proportion that corresponds by the deadline or non-payment deadlines.

In the case of loans due from public bodies, the judicial claim or notarial requirement referred to in condition 4 above, shall be replaced by a certificate issued by the competent authority of the debtor State institution in accordance with the report of the external auditor or Treasurer of him indicating recognition of the obligation of the same and the amount.

(B) the modification must be made within the period of three months to the end of the period of one year to that referred to in condition 1 above and communicate to the State tax administration agency within the period which is fixed by law.

When the owner of the right of credit whose tax base is intended to reduce an entrepreneur or professional whose turnover, calculated in accordance with article 121 of this Act, had not exceeded during the immediately preceding calendar year of 6.010.121,04 euros, within a year referred to in the preceding paragraph shall be six months.

(C) once practiced the reduction of the tax base, this will not modify upward though the taxpayer obtained the total or partial payment of the consideration, except when the recipient does not act on entrepreneur or professional status. In this case, means that the value added tax is included in the perceived amounts and in the same proportion as the part of perceived consideration.

However the provisions of the preceding paragraph, when the taxable person desist from the judicial to the debtor claim or an agreement of payment with the same subsequent to the notarial requirement made, as a result of this or any other cause, shall again modify taxable profits upward through the expedition, in the period of one month starting from the withdrawal or billing agreement respectively, an amendment Bill which is impact from fee.

5. En_relacion_con modification of the tax base assumptions included in paragraphs 3 and 4 above, the following rules shall apply: 1st not proceed the modification of the tax base in the following cases: to) credits that enjoy security, partly guaranteed.

(b) loans secured by credit institutions or reciprocal guarantee companies or covered by an insurance contract of credit or suretyship, partly anchored or secured.

(c) credits between people or related entities defined in article 79, paragraph 5, of this law.

(d) credits owed or secured by public bodies.

Referred to in this point (d)) shall not apply to the reduction of the tax base made in accordance with paragraph four of article 80 of this law for loans which are considered wholly or partially uncollectible, without prejudice to the need to comply with the requirement of documentary accreditation of non-payment referred to in condition 4 of this precept.

2nd nor shall modification of the taxable where the recipient of the operations is not established in the territory of application of the tax, or the Canary Islands, Ceuta or Melilla.

3rd nor shall modification of the tax base in accordance with paragraph four of article 80 of this law subsequent to the order of Declaration of insolvency for the appropriations corresponding to contributions passed by operations whose chargeable event occurs prior to the auto.

4th in the event of partial payment prior to the cited modification, means that the value added tax is included in the perceived amounts and in the same proportion as the part of consideration satisfied.

5th the rectification of the deductions of the recipient's operations, which should be practised according to the provisions of article 114, paragraph two, number 2, second paragraph, of this law, shall determine the birth of the corresponding credit in favour of the Treasury.


If the recipient of the subject transactions had not had right to full deduction of tax, will be also debtor against the public Treasury by the amount of the share of the non-deductible tax. Previous.»

Chapter VII tax on property transfer and legal acts documented article 13. Modification of the text revised of the tax law on conveyances and documented legal acts, approved by Royal Legislative Decree 1/1993, 24 September.

Amending paragraph 2 of article 40 of the text revised of the tax law on conveyances and documented legal acts, approved by Royal Legislative Decree 1/1993, 24 September, which is worded as follows: ' 2. the caveats that practice in public records, when they relate to a right or interest valuable and not come ordered ex officio by the competent judicial or administrative authority. '

Chapter VIII article 14 local taxes. Modification of the revised text of the law regulating of the local treasuries, approved by Royal Legislative Decree 2/2004, of 5 March.

With effect from January 1, 2013, the following changes are introduced in the revised text of the law regulating of the local treasuries, approved by the Royal Decree 2/2004, of 5 March: one. Modifies article 25, which is worded as follows: «article 25. Agreements for the establishment of rates: technical report.

The agreements for the establishment of rates for private use or special use of the public domain, or to fully or partially fund new services, shall be taken in the light of technical and economic reports that gets revealed the market value or the foreseeable coverage of the cost of those, respectively. This report will be incorporated into the record for the adoption of the corresponding agreement.

It won't be necessary to accompany the technical report referred to in the preceding paragraph in the case of agreements motivated by revaluations or updates of a general nature or in cases of reduction of the amount of the fees, except for substantial reduction in the cost of the corresponding service.

For the purposes of the preceding paragraph, it shall be considered that the reduction is substantial when it is expected that the decrease in the cost of the service will be superior to 15 per cent of the cost of the service provided in the above prior to the establishment or substantial modification agreement immediate technical and economic study. To justify the lack of the technical report, the managing body of the expenditure must point in the record for the adoption of the agreement of modification of an expressive Declaration of the non-substantial nature of the reduction."

Two. The lyric is changed to) of paragraph 5 of article 61, which is worded in the following way: «to) highways, roads, other land routes and property of the public domain terrestrial and hydraulic, provided that they are of public and free use for the users."

3. The letter b is modified) of paragraph 2 of article 62, which is worded in the following way: «b) the declared expresses and individually monument or historic garden cultural, by Royal Decree in accordance with article 9 of the law 16/1985, of 25 June, on Spanish historical heritage, and registered at the general registry referred to in article 12 as members of the Spanish historical heritage» as well as those in the first, second and fifth additional provisions of the said law.

This exemption will not reach any kinds of urban assets located within the delimiting perimeter of archaeological sites and historical sites, globally integrated in them, but, exclusively, to those that meet the following conditions: in archaeological zones, included as an object of special protection an instrument of urban planning referred to in article 20 of law 16/1985 , of 25 June, on Spanish historical heritage.

In sites or historical sites, that have equal or more than 50 years old and are included in the catalogue referred to in the Royal Decree 2159 / 1978, of 23 June, which approves the regulation of planning for the development and application of the law on the regime of the soil and urban planning as integral protected in the terms provided for in article 21 of law 16/1985 , 25 June.

Shall not be exempt real property referred to in this letter b) when they are subject to economic exploitation, except that find application in the cases of exemption referred to in the law 49/2002, of 23 December, taxation of non-profit entities with fiscal sponsorship incentives, or falling upon the State the subject title of taxpayer tax «, the autonomous communities or local authorities, or autonomous organizations of the State or public law bodies of similar character of the autonomous communities and local authorities.»

Four. Added two new paragraphs in article 74, which are written in the following way: «2 ter. The municipalities by Ordinance may regulate a bonus of up to 95 per cent of the total tax from the tax for real estate excluded from the exemption referred to in the last paragraph of the letter b) of paragraph 2 of article 62 of this law.

2 quater. The local authorities by Ordinance may regulate a bonus of up to 95 per cent of the total tax from the tax in favor of real estate in which to develop economic activities that are declared of special interest or usefulness municipal because circumstances social, cultural, historical artistic or employment that would justify such a statement. Such declaration shall be responsible to the plenary of the Corporation and shall be given, upon request of the taxable person, by affirmative vote of a simple majority of its members.»

5. Add a letter e) in paragraph 2 of article 88, which is worded in the following way: «e) a bonus of up to 95 per cent of the fee for taxable persons who pay tax for municipal fee and to develop economic activities that are declared of special interest or usefulness municipal because circumstances social, cultural, historical artistic or employment that would justify such a statement.» Such declaration shall be responsible to the plenary of the Corporation and shall be given, upon request of the taxable person, by affirmative vote of a simple majority of its members.

The bonus applies to the share resulting from applying, where appropriate, bonuses referred to in paragraph 1 of this article and the previous paragraphs of this section.»

6. Added a thirteenth additional provision, which is worded in the following way: «thirteenth additional provision. Adaptation of the Tax Ordinance to the coefficients provided for in article 32.2 of the revised text of the law of the land real estate.

In those municipalities where results from application as provided for in article 32.2 of the revised text of the law of the land real estate, approved by Royal Legislative Decree 1/2004, of 5 March, the deadline to approve and publish the kind of real estate tax assessment is extended until March 1 for the year in which the corresponding coefficient is applied.»

7. Add a fourteenth additional provision, which is worded in the following way: «fourteenth additional provision. Notifications at periodic tributes.

«When modifications of the general character of the elements of payment receipt by tributes, occur through the corresponding tax regulations, individual notification of resulting settlements, is not necessary except in the cases set out in paragraph 3 of article 102 of law 58/2003, of December 17, General tax.»

8. Added a twenty-first transitory provision, with the following wording: «twenty first transitory provision. Approval of the fiscal Ordinances for the financial year 2013.

With effects exclusive to the year 2013, councils that decide to apply, in use of its regulatory capacity, the provisions for taxes local law 16/2012, December 27, by which adopt different tax measures aimed at the consolidation of public finances and to the impulse of the economic activity, must approve the final text of the new tax regulations and publish them in the Gazette official corresponding «all this pursuant to the provisions of article 17 of this revised text, before April 1, 2013.»

Article 15. Modification of the Royal Legislative Decree 1175 / 1990 of 28 September, which approve the rates and the instruction of the tax on economic activities.

With effect from January 1, 2013, the following modifications are introduced in Royal Legislative Decree 1175 / 1990 of 28 September, which approve the rates and the instruction of the tax on economic activities:


One. Add a note under the heading 981.3 from the first section of the rates of the tax on economic activities, «Amusement parks, including water and similar, stable character», which is worded in the following way: «Note: in those parks that remain open in less than eight months of the year, its share will be 70 per cent of the one mentioned in this heading. "

Two. (Paragraph 2 of rule 14.ª.1.F modifies) .b) instruction for the application of the rates of the tax on economic activities, which is drawn up in the following way: «2. the 40 per cent of the surface used for seasonal activities through the occupation of the public thoroughfare with posts and the like.

In those activities for which the rates provide for a reduction in the fee to your heading or group through the application of a percentage on it, by the establishment remain open during a period of less than a year, this percentage shall apply also to the local surface.'

3. A paragraph 5 enters rule 14th of instruction for the application of the rates of the tax on economic activities, which is drawn up in the following way: «5. seasonal activities or whose establishments remain open to the public for a period of less than a year.»

«.b). 2nd of this rule.»

Chapter IX article 16 real estate cadastre. Modification of the revised text of the law of the land real estate, approved by Royal Legislative Decree 1/2004, of 5 March.

With effect from January 1, 2013, the following changes are introduced in the revised text of the law of the land real estate, approved by the Royal Decree 1/2004, of 5 March: one. Added a paragraph 3 in article 20, which is worded as follows: «3. in those cases that sufficient data are available and there are no third party affected by the inspection procedure, this can be started directly with the notice of the inspection report, which will include the proposal for regularization of the description of the real estate» as well as an express reference to this article and resources that come with the final resolution. In this case, record will be revealed concerned, for the submission of claims, within a period of 15 days. «When, after this period, stakeholders do not have made allegations, the proposal adjustment included in the inspection report will become final, understanding dictation and notified the agreement contains, the day following the completion of the mentioned period and leading to the closure and record file.»

Two. Amending article 32, which is worded as follows: «article 32. Updating of cadastral values.

1. the general budget of the State laws be able to update cadastral values by applying coefficients, which may be different for each of the groups of municipalities established by regulation or for each class of property.

2. in addition, general budget laws may upgrade cadastral values of urban property of a municipality by applying coefficients depending on the year of entry into force of the corresponding presentation of values of the municipality.

The Councils may request the application of the coefficients laid down in this section when you comply with the following requirements: to) that at least five years have elapsed since the entry into force of the cadastral values derived from the previous procedure for the collective evaluation of General.

(b) put revealed substantial differences between market values and which served as the basis for the determination of the cadastral values in force, provided that they uniformly affect the set of uses, estates, areas or zones existing in the municipality.

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

It is up to the Minister of finance and public administration appreciate the concurrence of the requirements listed in the previous paragraph, by ministerial order to be published in the "official bulletin of the State" prior to September 30 of each year, which is set to the relationship of specific municipalities which will result from application the coefficients which, in his case set the law on the State budget for the following financial year.

Applying the coefficients referred to in this paragraph, shall exclude of the coefficients of updating referred to in the paragraph one of this article.»

3. Added a new third additional provision, which is worded as follows: «third additional provision. 2013-2016 land regularization procedure.

1. without prejudice to the provisions of article 11 of this revised text, joining the real estate cadastre of urban property and real estate rustic construction, as well as changes in their characteristics, may be carried out through the land regularization procedure.

This procedure will start automatically in the event of breach of the obligation to declare complete and correctly determining circumstances of discharge or modification, in order to ensure proper concordance of the cadastral description of real estate to real estate reality.

The procedure of regularization, in matters not provided for by this provision, the legal regime established in articles 11 and 12 of this revised text shall apply.

2. the regularization procedure shall apply in those municipalities and the period to be determined by a resolution of the General direction of the cadastre, which shall be published in the "official bulletin of the State" prior to December 31, 2016. However, the period provided for in this decision may be extended by reasoned decision of the same organ, which also shall be published in the "official bulletin of the State".

Once published in the "official bulletin of the State" the aforementioned resolution and the period he referred to it, the statements submitted outside the period provided for by the relevant legislation shall not be processing according to the procedure of incorporation by statements regulated in article 13, without prejudice of the information containing in them and the documents accompanying them understanding provided in compliance with the duty of cooperation planned in Article 36 and are taken into account for the purposes of the regularization procedure.

Actions subject to regularization shall be excluded from processing through formulas of cooperation.

3 the regularization procedure will be in accordance with the following provisions: a) the regularization procedure will start automatically by agreement of the competent authority. The initiation will be communicated to stakeholders, who shall be granted 15 days to formulate allegations choosing.

Without prejudice to the duty of collaboration regulated in article 36 of this revised text, the proceedings will understand with holders of rights provided in article 9, even if he is not of the required to make the statement.

(b) in those cases in that there are no third parties affected by the procedure, this can be started directly with the notification of the proposal of adjustment, along with the liquidation of the rate of land regularization provided for in paragraph 8. This regularization proposal will include an express reference to this precept and resources that come with the final resolution.

The record will show to interested parties for the submission of allegations that consider necessary for a period of 15 days from the date of the notification. When, after this period, stakeholders do not have made allegations, regularization proposal will become final and will proceed to close and record, understanding file issued and notified the corresponding alteration agreement contained in the proposal for regularization from the day following the expiry of the mentioned deadline.

(c) the notification to interested parties shall be in accordance with provisions in the law 58/2003, of December 17, General tax. The maximum period in which the express resolution must notify will be six months since notify stakeholders initiation agreement or the proposed regularization. The expiration of the deadline of resolution will determine the expiration of record and file all the actions.


4. the incorporation in the cadastre of real estate or the modification of the resulting description of the regularization, will take effect from the day following that which occurred in the facts, acts or business that originate the incorporation or cadastral modification, regardless of the time in which it is notified, without prejudice to the provisions of the third paragraph of the fourth additional provision for those properties which have rustic nature and have essential constructions for the development of agricultural, livestock and forestry holdings.

5. the regularization of the cadastral description of real estate under the regulated procedure in this provision, will exclude the application of the sanctions that would be required for the breach of the obligation to declare complete and correctly determining circumstances of discharge or modification thereof.

6 the determination of the taxable base of the real estate tax for goods that are subject to regularization will be held by the General direction of the cadastre as envisaged in the articles 67.1. b). 4th and matching of the revised text of the law regulating of the local treasuries, approved by Royal Legislative Decree 2/2004, of 5 March.

7. the actions developed in the regularization procedure will be considered training and maintenance of the real estate cadastre for the purposes of the additional provision ten law 33/2003 of November 3, of heritage of the public administrations.

8 creates the rate of land regularization, with the character of State tribute, which is governed by provisions of this provision and other regulatory sources as established in article 9 of the law 8/1989 of 13 April, fees and public prices: to) taxable: constitutes the taxable rate of the regularization of the resulting real estate description of the procedure provided for in this provision.

(b) taxable persons: will be taxable persons of the regularization fee physical or legal persons and the entities referred to in article 35.4 of the Act 58/2003, of December 17, General tax that, in accordance with the provisions of the revised text of the law regulating of the local treasuries, approved by Royal Legislative Decree 2/2004 March 5, they should have the status of taxable persons of the tax on real estate in the exercise in which the regularization procedure has started.

(c) accrual: the rate of land regularization is accrued with the onset of the regularization procedure.

(d) amount: the amount of the rate of land regularization will be 60 euros per immovable object of the procedure.

(e) management: the management of cadastral regularization rate corresponds to the General direction of the cadastre.

«(f) fundraising: fundraising rate shall be carried out in accordance with the General rules of fundraising, approved by Royal Decree 939/2005, of 29 July, and its implementing regulations.»

Four. Add a new fourth additional provision, which is worded as follows: «fourth additional provision. Assessment of structures essential for the development of agricultural, livestock and forestry farms located on rural land.

In those municipalities that receive a procedure of estimation collective of general character subsequent to January 1, 2006, from the publication of the resolution refers to which paragraph 2 of the third additional provision, be determined a new rateable value for those properties which, according to the previous law 48/2002 regulations of 23 December, the real estate cadastre, have rustic nature and have structures essential for the development of agricultural, livestock and forestry holdings.

These values, while the new regulations of valuation of rustic buildings, are not approved will be obtained by the application of the rules contained in the first transitional provision, concerning the presentation of values existing in the municipality.

Values will be effective January 1 of the year following that in which are notified or is understood to have notified.»

5. Added a ninth transitional provision, which is worded in the following way: «ninth transitional provision. Deadline to apply for the application of the coefficients referred to in paragraph 2 of article 32.

The deadline for Councils inform the cadastre Directorate General of the request for application for the year 2014, the coefficients provided in article 32.2, expands until March 1, 2013.»

Chapter X economic regime and Canarias tax article 17. Modification of law 20/1991 of June 7, modification of the Canarian Fiscal economic regime.

One. Amending the number 4 of article 4, which is worded as follows: ' 4. subject to this tax operations shall not be subject to the "taxable capital transfer" concept of conveyances and documented legal acts tax.»

Excepted from the provisions of the preceding paragraph deliveries and leases of immovable property, as well as the creation or transfer of real rights of enjoyment or enjoyment that fall on them when they are exempt from the tax, except in cases in which the taxable person renounces the exemption in the circumstances and under the conditions contained in article 50.cinco of the law of the autonomous community of Canary Islands 4/2012 June 25, fiscal and administrative measures."

Two. Amending section 5 of paragraph 2 of article 6, which is worded as follows: «5 non-cash contributions made by taxable persons of the tax elements of its heritage business or professional societies or communities of goods or any other type of entities and the awards of this nature in the case of liquidation or total or partial dissolution of those , without prejudice to taxation which proceed according to the rules governing the concepts "documentadosˮ and"operations capital transfer tax societariasˮ. legal acts and documented legal acts

In particular, shall be considered delivery of goods the allocation of land or buildings promoted by a community of goods carried out in favour of the comuneros, in proportion to its participation share.'

3. Amending article 16 which is worded as follows: «article 16. Place of the supply of goods.

The place of the supply of goods shall be determined according to the following rules: one. Supplies of goods which are not subject to dispatch or transport shall be deemed performed in the territory of application of the tax when goods made available to the purchaser in that territory.

Two. Also shall be considered performed in the territory of application of the tax: 1 delivery of movable property that must be object of dispatch or transportation be delivered to the purchaser, when the dispatch or transport in the concerned territory.

However the provisions of the preceding paragraph, when the place of initiation of the dispatch or transport of goods which are to be subject to import is located outside the territory concerned, their deliveries of the same by the importer, and where appropriate, successive purchasers means performed in the territory of application of the tax.

2. the deliveries of goods which have to be object of installation or Assembly before making it available, when the installation is finalized in the concerned territory. This rule applies only when the installation or Assembly involves the immobilization of the goods delivered and its cost exceeds 15 per 100 of the total consideration for the delivery of the goods installed.

3rd supplies of real property that is situated in that territory.

4th the deliveries of goods passengers carried out on board a ship or an aircraft, whose place of start and end is situated in the territory of application of the tax and do not scale in ports or airports situated outside that territory.

In the case of a transport of back and forth, the return journey shall be regarded as a different transport.

For the purposes of this section, be considered place of home, the first scheduled for the boarding of passengers into the territory of application of the tax, even after the last stop outside that territory.

3. Deliveries of gas through a natural gas network located on the territory of the community or any network connected to the network, electricity deliveries or deliveries of heat or cold through heating or cooling networks, shall be carried out in the territory of application of the tax in the case cited below : Those made to a businessman or professional reseller, when it has the seat of his economic activity, or possess an establishment permanent or, Alternatively, his home in the trust territory, always have such deliveries by recipients to such headquarters, permanent establishment or domicile.

For these purposes, means entrepreneur or professional reseller whose main activity with respect to purchases of gas, electricity, heat or cold, consist of resale and the consumption of them is insignificant."

Four. Amending article 18 which is worded as follows: «article 18. Accrual of the tax.

One. The tax is accrued:


1. in the supply of goods, when put at the disposal of the purchaser or, where appropriate, take place when they are carried out in accordance with the legislation which is applicable to them.

Notwithstanding the provisions of the preceding paragraph, in the supply of goods made under sales contracts with Pact reserve domain or any other condition precedent, from cover of property or rental of goods with clause of transfer of the binding property for both parties, are accrued tax when goods which constitute its object is put in possession of the purchaser.

2. in the performance of services, when they provide, to execute or carry out taxable operations.

However, in the supply of services where the recipient is the passive subject of the tax as provided in paragraph 2. of number 1 of article 19 of this law, which are carried out continuously during a period of more than one year and which do not give rise to payments made during the period the accrual of the tax will occur by 31 December of each year by the proportion corresponding to the period elapsed since the start of the operation or since the previous accrual to this date, as long as it does not put an end to such supplies of services.

By derogation from the provisions of the preceding paragraphs, in the case of executions of work with contribution of materials, at the time that the goods to which they refer are made available from the owner of the work.

3rd in the case of execution of work, with or without provision of materials, whose target is the public administrations, at the time of its receipt, in accordance with article 235 of the text revised of the law of contracts from Public Sector adopted by Royal Legislative Decree 3/2011, from 14 November.

4th in the transmissions of goods between the client and broker carried out under contracts of sale Commission, when the latter acts on its own behalf, in the moment in which the broker perform the delivery of the respective goods.

In the case of supplies of goods effected under contracts by which a party delivered to the other movable property, whose value is estimated at a certain amount, undertaking who receives them to ensure its sale within a time and return the estimated value of the goods sold and the rest of the unsold the accrual of relating to the sold goods deliveries will occur when everyone who receives them put them at the disposal of the purchaser.

5 in the transmissions of goods between broker and customer made pursuant to Commission of purchase contracts, when the first acts on its own behalf, in the moment in which to the despatch the goods to which they refer are delivered.

6 leases, supplies, and, in general, operations of tract subsequent or continued, at the time that the part of the price that includes every perception is required.

However, when not price has been agreed or when, having been agreed upon, not been determined the moment of its enforceability, or it has been established with a frequency higher than a calendar year, the accrual of the tax occurs at 31 December of each year by the proportion corresponding to the period elapsed since the start of the operation , or from the previous accrual up to the abovementioned date.

The operations referred to in the second subparagraph of paragraph 1 above except pursuant to the preceding paragraphs.

Two. However number one above, subject to assessment operations that originate advance payment prior to the realization of the taxable tax provisions are accrued at the time of the partial or total payment by the amounts actually received.

3. Import tax is accrued when importers request them, prior compliance with the conditions laid down in the applicable legislation. In case of request for import in the terms that provide for by law, the tax means earned at the time of the effective entry into the territory of application of this tax as defined in article 3 of this law.

As regards the definitive import of goods that are in schemes or situations of transit, temporary importation, inward in the suspension system, free trade zone, franc deposit or deposits, the accrual of the tax occurs when this import is requested when, in addition, the requirements required by the applicable legislation.

In the event of failure to meet the requirements they condition the granting of any of the schemes referred to in the preceding paragraph, tax is accrued at the time that arises such breach or, when cannot be determined the date of the breach, in the moment in which authorized the application of these regimes.

Operations defined as imports in paragraphs 2nd, 3rd, 4th and 5th of number 2 of article 8 of this law, the chargeable event occurs the moment they place, respectively, the reversals, changing conditions or acquisition referred to in those paragraphs.»

5. Added the letter h) paragraph 2 of number 1 of article 19 with the following wording: «h) case of execution of work, with or without provision of materials, as well as transfers of staff for its realization, consequence of contracts directly concluded between the developer and the contractor relating to the urbanization of land or the construction or rehabilitation of buildings.

Set out in the preceding paragraph shall also apply when the recipients of the operations are in turn the prime contractor or other subcontractors in the abovementioned conditions.'

6. The numbers 1, 2, 7 and 8 are modified and number 11 is added to article 22 which are written as follows: ' 1. the tax base of tax will be made up of the total amount of the consideration of the transactions that are subject to the same from the recipient or from third parties.»

2 in particular, are included in the concept of consideration: to) costs of commissions, shipping and transportation, insurance, premiums of anticipated benefits and any other cash credit in favor of who make the delivery or pay service, derived from the main provision or the accessories thereto.

However the provisions of the preceding paragraph, is not included in the consideration interests by the deferment in payment of the price in the part in which the postponement corresponds to a period subsequent to the delivery of goods or the provision of services.

For purposes of the provisions of the preceding paragraph only will be considered interest fees of the financial operations of postponement or delay in the payment of the price, exempt of tax pursuant to article 50.uno.18.º, letter c), of the Act of the autonomous community of Canary Islands 4/2012, of 25 June, on fiscal and administrative measures that are separately stated on the invoice issued by the taxable person.

In no event shall be deemed interest part of the consideration which exceeds the usually applied in the market for similar operations.

(b) subsidies directly linked to the price of the transactions that are subject to tax.

Subsidies established based on the number of delivered units or volume of services provided when they conclude prior to the completion of the transaction shall be directly linked to the price of the transactions that are subject to tax.

In no event will include subsidies aimed at allowing the supply of products available in the EEC market or community, provided for in the programme of options specific to the remote and insular nature of the Canary Islands.

(c) taxes and charges of any kind that fall on the same taxable operations, except the own tax General indirect Canary and the tax on imports and deliveries of goods in the Canary Islands.

This letter shall include excise duties required in relation to the goods that they are taxed operations, with the exception of excise duty on certain means of transport.

(d) the perceptions held pursuant to law by the obligor to carry out the provision in the case of operations subject to tax resolution.

(e) the amount of the packaging, including the likely to return, and charged to the recipients of the operation, anyone who is the concept whereby the said amount is perceived.

(f) the amount of the debts assumed by the recipient of the subject transactions as full or partial consideration of them.»

«7. the tax base also may be reduced proportionately when appropriations corresponding to contributions passed by the taxable operations are wholly or partially uncollectible. For these purposes: to) a credit shall be considered fully or partially bad when you meet the following conditions: 1 that a year has elapsed since the accrual of the sales tax without that obtained the collection of all or part of the credit arising from the same.


However, as regards operations in instalments or with deferred price, must have one year elapsed since the expiration of the term or terms unpaid in order to proceed to the proportional reduction of the tax base. For these purposes, is considered to be operations to deadlines or with deferred price those in which has has agreed that its consideration should be effective in successive payments or in one single, respectively, provided that the period between the accrual of the sales tax and the expiration of the or one-time payment exceeding one year.

When the owner of the right of credit whose tax base is intended to reduce an entrepreneur or professional whose turnover, calculated in accordance with article 51 of this law, had not exceeded during the immediately preceding calendar year of 6.010.121,04 euros, the period of one year referred to in this condition 1st will be six months.

2nd that this circumstance has been reflected in the records books required for this tax.

3rd the recipient of operation acting on entrepreneur or professional status, or, in another case, the taxable income of that, tax General indirect Canary excluded, is higher than 300 euros.

4th that the taxable person has urged their recovery through legal claim to the debtor or by means of notarial requirement to it, even in the case of loans secured by public bodies.

In the case of operations in instalments that referred to the previous l.ª condition, will be enough to encourage the collection of one of them through legal claim to the debtor or through request attorney to him to proceed with the modification of the tax base in the proportion that corresponds by the deadline or non-payment deadlines.

In the case of loans due from public bodies, the judicial claim or notarial requirement referred to in condition 4 above, shall be replaced by a certificate issued by the competent authority of the debtor State institution in accordance with the report of the external auditor or Treasurer of him indicating recognition of the obligation of the same and the amount.

(B) the modification must be made within the period of three months to the end of the period of a year to that referred to in condition 1 above and communicate to the Canarian tax administration in the period that is fixed by regulation.

When the owner of the right of credit whose tax base is intended to reduce an entrepreneur or professional whose turnover, calculated in accordance with article 51 of this law, had not exceeded during the immediately preceding calendar year of 6.010.121,04 euros, within a year referred to in the preceding paragraph shall be six months.

(C) once practiced the reduction of the tax base, this will not modify upward though the taxpayer obtained the total or partial payment of the consideration, except when the recipient does not act on entrepreneur or professional status. In this case, means that General indirect Canary tax is included in the perceived amounts and in the same proportion as the part of perceived consideration.

However the provisions of the preceding paragraph, when the taxable person desist from the judicial to the debtor claim or an agreement of payment with the same subsequent to the notarial requirement made, as a result of this or any other cause, shall again modify taxable profits upward through the expedition, in the period of one month starting from the withdrawal or billing agreement respectively, an amendment Bill which is impact from fee.

8. with regard to the modification of the tax base assumptions included in the numbers 6 and 7 above, the following rules shall apply: 1st not proceed the modification of the tax base in the following cases: a. credits who enjoy security, partly guaranteed.

b. loans secured by credit institutions or reciprocal guarantee companies or covered by an insurance contract of credit or suretyship, partly anchored or secured.

c. loans between individuals or related entities defined in article 23, number 3, of this law.

d. credits owed or secured by public bodies.

(Referred to in this point (d)) shall not apply to the reduction of the tax base made in accordance with the previous number 7 for loans which are considered wholly or partially uncollectible, without prejudice to the need to comply with the requirement of documentary accreditation of non-payment referred to in letter A 4th condition) of this number.

2nd nor shall modification of the taxable where the recipient of the operations is not established in the territory of application of the tax.

3rd in the case of partial payment prior to the cited modification, means that General indirect Canary tax is included in the perceived amounts and in the same proportion as the part of consideration satisfied.

4th the rectification of the deductions of the recipient's operations, which must be practiced according to the provisions of article 44 of this law, shall determine the birth of the corresponding credit in favour of the Treasury.

If the recipient of the subject transactions had not had right to full deduction of tax, will be also debtor against the public Treasury by the amount of the share of the non-deductible tax. (En el supuesto de que el destinatario no actúe en la condición de empresario o profesional y en la medida en que no haya satisfecho dicha deuda, resultará de aplicación lo establecido en la letra C) of the former number 7.»

«11. If the amount of the consideration is not known at the time of the accrual of the tax, the taxable person secure it provisionally by applying judgement, without prejudice to its rectification when this amount was known.»

7. Numbers 1 and 2 are modified and the number 9 is added to article 23 with the following wording: «1. in operations whose consideration does not consist in money, it shall be regarded as taxable income which it had agreed under normal market, at the same level of production or commercialization, between parties that were independent. "

However, if the purchase consideration consisted partially of money, shall be deemed taxable income the result of adding to the market value of the non-cash part of the amount of the cash portion of the consideration, provided that such a result may be greater than that determined by application of the provisions of the preceding paragraph.

2. when in the same operation and pricing goods are delivered or services of diverse nature, even in the event of transmission of all or part of a corporate heritage, the taxable base corresponding to each one of them shall be determined in proportion to the value of market of goods delivered or services rendered.

The provisions of the preceding paragraph shall not apply when such goods or services constitute the object of ancillary benefits of another main subject to the tax.'

«9. at the base of the operations referred to in the previous issues, insofar as appropriate, should include or exclude is costs or components, respectively, numbers 2 and 3 of the preceding article.»

8. Amending the numbers 3 and 5 of article 33, which are written in the following way: «3. the right to the deduction only can exercise is in the statement-settlement relating to the liquidation period in which its holder has supported deductible fees or the of the successive, always that had not passed within four years, counted from the birth of the mentioned right.» The percentage of deduction of deductible contributions supported will be the final year that the birth of the right to deduct these fees have occurred.

However, in the event of a declaration of insolvency, the right to the deduction of supported quotas prior to it, which were pending to deduce, must practice the statement-settlement for the period of liquidation that had supported.

When not deductible supported quotas referred to in the preceding paragraph in such settlements had been included, and provided that had not passed within four years, counted from the birth of the right to deduct such fees, the bankrupt or, in the cases provided for by article 86.3 of the bankruptcy law, bankruptcy administration You may deduct them through the rectification of the statement-settlement relating to the period in which they were supported.

When had mediated requirement of administration or acting Inspector, will be deductible, in settlements, which supported quotas that were properly accounted for in the books records according to the rules established for this tax, while non-posted contributions will be deductible in the statement-settlement of the posting period or on the of the following. In any case, ones and other single fees may be deducted when the term referred to in the first subparagraph has elapsed.»

«5. when the amount of the deductions from exceeds the amount of the fees earned in the same period of liquidation, excess can be compensated in the subsequent settlements, provided that they had not passed four years counted from the date of the statement-settlement in which such excess arises.


However, the taxpayer may elect to return of the existing balance in its favor when it is coming under the provisions of chapter II of this title, without that in such a case it may be their compensation in subsequent settlements, either that is the period of time elapsed until the callback is made effective.

In the statement-settlement, provided for by law, concerning the taxable prior to the Declaration of insolvency should be applied all of the accumulated balances to compensate periods of settlement prior to the Declaration.»

9. With effect from July 1, 2012, and as a result of the adoption of the law of the autonomous community of Canary Islands 4/2012, of 25 June, on fiscal and administrative measures, articles 10 and 27 are repealed, the number 3 of article 58 bis, the additional provision eighth and annexes I, bis I, II and VI. References to current legislation they could be to them, shall be deemed performed to legislation which exemptions relating to internal operations and tax rates approved by the autonomous community of the Canary Islands.

Article 18. Modification of law 19/1994, of 6 July, modification of the Canarian Fiscal economic regime.

Article 24 is hereby repealed with effect from July 1, 2012, and as a result of the adoption of the law of the autonomous community of Canary Islands 4/2012, of 25 June, on fiscal and administrative measures.

Chapter XI article 19. Tax deposits with credit institutions.

With effect from January 1, 2013 is created the tax on deposits in credit institutions, which will be governed by the following provisions: one. Nature and purpose of the tax.

The tax on deposits in credit institutions is a tribute of directness that gravel, in the form and conditions laid down in this article, the deposits in credit institutions.

Two. Territorial scope of application.

The tax is payable throughout the Spanish territory, without prejudice to statutory tax regimes of concert and economic agreement in force, respectively, in the historical territories of the Basque country and in the region of Navarre. In its application, be taken into account the provisions of the treaties and international agreements that are part of the Spanish domestic.

3. Made taxable.

It constitutes the taxable maintenance of third-party funds, either as their legal nature, by the taxpayers set out in section 6 of this article, and who behave the obligation of restitution, with the exception of funds held in branches outside of Spanish territory.

Four. Exemptions.

They shall be exempt from the tax: 1. Bank of Spain, the authorities of monetary regulation.

2. the European Investment Bank.

3. the European Central Bank.

4. the Institute of official credit.

5. Tax period and accrual.

The tax period shall be the calendar year.

However, in the tax period at the start of activity occur in Spanish territory, it shall include from the start date of the activity until the end of the calendar year.

In any case, the tax period ending when the taxpayer ceases its activity on Spanish territory.

The tax is accrued the last day of the tax period.

6. Taxpayers.

They are the taxpayers: to) of credit institutions as defined in article 1 of the Royal Legislative Decree 1298 / 1986 of 28 June, on adaptation of existing law of credit institutions of the European communities.

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

7. Tax base.

The taxable base is the resulting amount of arithmetically averaged the ending balance for each natural quarter of the tax period corresponding to the heading 4 "deposits of clientele» of the liabilities of the reserved Credit Balance, individual included in the financial statements.

For these purposes, the final balance will be reduced in the amounts of the «valuation adjustments"including 4.1.5, 4.3.2 and 4.2.5, 4.4.5 headings.

The parameters referred to in this section correspond to those defined in title II and in annex IV of Circular 4/2004, of 22 December, the Bank of Spain, to credit institutions on public and reserved financial reporting standards and models of financial statements, or standard that replaces it.

8. Tax fee.

The total tax will be the result of applying the tax base the rate of 0%.

The differential fee is obtained as a result of deducting from the total tax, where applicable, the payment to account made.

9. Autoliquidación.

Taxpayers must submit the tax autoliquidación in the month of July of the year following the tax period, in the place and form established by the Minister of finance and public administration. However, will not be mandatory the presentation of the autoliquidación where total tax is zero euros.

10. Obligation to make payment to account.

Taxpayers are required to submit an autoliquidación of payment in the month of July of each year, corresponding to the current tax period, amounting to 50 per cent of the share resulting from applying the current tax rate in that tax period the taxable income of the previous tax period. However, will not be mandatory the presentation of the autoliquidación where total tax is zero euros.

Eleven. Enabling General State budget Act.

The law on the State budget may modify the type of assessment and payment to account.

12. Offences and penalties.

Tax offences arising from the breach of the provisions in this law and its implementing regulations will qualify and will sanctioned pursuant to provisions in the law 58/2003, of December 17, General tax.

13. Taxable regulated in this law levied by the autonomous communities.

Insofar as the tax established by this law falls on taxable taxed by the autonomous communities and this produces a decrease in income, shall apply the provisions of article 6.2 of the organic law 8/1980, of 22 September, financing of the autonomous communities.

In the preceding paragraph shall only apply with respect to those of the autonomous communities tributes laid down in a law enacted prior to December 1, 2012.

Fourteen. Entry into force.

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

First additional provision. Autoliquidación of the tax on retail sales of certain hydrocarbons to December 31, 2012.

Will be considered made on December 31, 2012 the retail sales of the product coverage in the target field of the tax to that date are in the shops to the public to the less defined in number 2 of paragraph four of article 9 of the law 24/2001, of 27 December, fiscal measures by Administrative and Social order, except that these products will be of application the excise tax on hydrocarbons.

For the purposes of the preceding paragraph sales retailers of the products shall be carried out in any case in the territory of the autonomous community, where is located the establishment of retail to the retail.

In the first 20 calendar days in the month of April 2013 taxable persons of the tax will be required to submit the autoliquidación and accrued fees, and where appropriate, exempt operations, comprehensive relationship for as provided in the preceding paragraphs, shall be dealt with independently of the corresponding autoliquidación in the last quarter of the year 2012.

Second additional provision.

References to the value added tax article 108 of law 24/1988, of 28 July, the stock market, are to be understood made, in the same terms, to the tax General indirect Canary.

Third additional provision.

With effect from November 15, 2012, added an eighteenth additional provision «Special tax regime applicable to restructuring and resolution of credit operations», to text consolidated from the law of the tax, approved by Royal Legislative Decree 4/2004, of 5 March, with the following wording: «the fiscal regime established in Chapter VIII of title VII of the revised text of this law for the operations referred to in its article 83, including its effects on the other charges, will be applicable to the transmissions of the business or assets or liabilities carried out by credit institutions in accordance with restructuring plans or plans of resolution of credit in favor of another credit institution, to under the regulations of bank restructuring ", even when not related to the operations referred to in articles 83 and 94 of the law of corporation tax."

Sole repeal provision. Repeal legislation.

1 they shall be repealed many provisions is contrary to the provisions of this law.

2. purposes for tax periods starting from 1 January 2013, repealed articles 49 and 50.3 of the regulation of the tax, approved by the Royal Decree 1777 / 2004, of 30 July.


First final provision. Modification of the text revised of the law of the tax, approved by Royal Legislative Decree 4/2004, of 5 March.

The first. With effect from 1 January 2013, the following changes are introduced in text consolidated from the law of the tax, approved by Royal Legislative Decree 4/2004, of 5 March: one. Added a letter i) to paragraph 1 of article 14, which is worded in the following way: «i) (expenses exceeding, for each beneficiary, the amount of 1,000,000 euros, or in case of superior, the amount that is exempt by application of the provisions in article 7.e) of law 35/2006 of 28 November» (, tax on physical persons income and partial modification of the laws of corporate, non-resident income and on capital, even when they meet in several tax periods, derived from labor, common or special relationship exists, or of the commercial relationship referred to in article 17.2. e) of the aforementioned law , or both. For these purposes, should be computed the amounts paid by other entities that are part of the same group of companies in which the circumstances provided for in article 42 of the code of Commerce."

Two. Add a new letter f) to paragraph 4 and a letter c) to paragraph 6, both of article 140, which are worded as follows: «4. (equal).»

(f) the prizes of lotteries and betting which, by its amount, are exempt from the special charge referred to in the third additional provision thirty law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital.

6. (equal).

(c) in the case of prizes of lotteries and betting that, by its amount, they were not exempt from the special charge of certain lotteries and betting referred to in the third additional provision thirty law 35/2006 of 28 November, personal income tax and partial modification of the laws of corporate and subject on the income of non-residents and heritage, 20 per 100. In this case, the retention shall be the amount of subject Award and non-exempt, in accordance with the aforementioned provision.

(Same).»

3. Adds a transitional provision thirty eighth with the following content: «thirty transitional provision eight. Costs of labour or commercial relations extinguished prior to January 1, 2013.

(Lo dispuesto en el artículo 14.1.i) of this Act shall not apply to expenses resulting from labour or commercial relationships that have become extinct prior to January 1, 2013.»

Second. With effects for the tax periods starting from 1 January 2013, the following changes are introduced in text consolidated from the law of the tax, approved by Royal Legislative Decree 4/2004, of 5 March: one. Repealing paragraph 2 of article 27.

Two. Added a paragraph to the paragraph 1 of article 45, with the following wording: «should or not made the payment concerned shall be obliged to submit the Declaration entities to which refer to paragraphs 5 and 6 of article 28 of this law.»

3. Repealing paragraph 4 of article 48.

Four. Amending paragraph 2 of article 53, which is drawn up in the following way: «(2. La aplicación deel régimen fiscal especial regulado en este capítulo requerirá el cumplimiento de los siguientes requisitos: a) that the number of dwellings rented or offered on lease by the entity in each tax period is at all times equal to or exceeding 8.»

(b) that the houses remain leased or offered leases for at least three years. This period shall be calculated: 1 in the case of homes listed in the heritage of the entity before the moment of benefit from the regime, from the commencement date of the tax period in which to communicate the option by the regime, provided that such date housing was found to be leased. Otherwise, it will be the provisions of the following paragraph.

2. in the case of housing acquired or promoted subsequently by the entity, from the date in which were leased for the first time by her.

Failure to comply with this requirement shall include for each property, the loss of the bonus that would have corresponded. Together with the share of the tax period in which the breach occurred, you need to enter the amount of the bonuses applied to the whole of the tax periods that would have resulted from application this special scheme, without prejudice to the interests of delay, surcharges and penalties, where applicable, resulting from.

(c) that the activities of real estate development and leasing are posting separate each property acquired or promoted, with the breakdown that is necessary to know the income corresponding to each House, local or independent registry farm in which they are divided.

((d) in the case of institutions that develop activities complementary to the main economic activity of leasing of housing, that at least 55 percent of the income of the tax period, excluding those arising from the transmission of the leased property after the minimum period of maintenance referred to in point (b)), or, alternatively that at least 55 percent of the value of the assets of the entity is capable of generating revenue that entitled to the application of the allowance referred to in article 54.1 of this law.»

5. Amending paragraph 11 of article 115, which is drawn up in the following way: «11. Tenant entities may choose, through a communication to the Ministry of finance and public administration in the terms established by law, to establish that the temporary time referred to in paragraph 6 corresponds to the time of the effective start of the construction of the asset, according to the simultaneous fulfilment of the following requirements: to) is try to assets that have the consideration of tangible items that are the subject of a contract of financial leasing, in which the concerned contract fees are met significantly before the completion of the construction of the asset.

(b) that the construction of these assets implies a minimum period of 12 months.

(c) whether assets that meet unique technical and design requirements and which do not correspond to series productions.»

6. Adds a transitional provision thirty ninth with the following content: «thirty ninth transitional provision. Taxation of certain finance lease contracts.

The assets for which the corresponding administrative authorization pursuant to paragraph 11 of article 115 of this Act in a tax period started before January 1, 2013, has been obtained shall be governed, for the purposes of the referred article and the regime of shipping entities based on tonnage «, by the regulations to December 31, 2012.»

Second final provision. Modification of law 29/1987, of 18 December, the tax on inheritance and donations.

The following modifications are introduced into the law 29/1987, of 18 December, the tax on inheritance and donations: one. Modifies paragraph 7 of article 20, which is drawn up in the following way: «(7. La misma reducción en la base imponible regulada en el apartado anterior y con las condiciones señaladas en sus letras a)) and (c) shall apply, in the case of donation, in favour of the spouse, descendants or adopted, of the goods covered by paragraphs one, two and three of article 4 of law 19/1991» , June 6, the wealth tax, as members of the Spanish historical heritage or historical heritage or Cultural regions.

The effects of free procurement of the goods involved the Spanish historical heritage or historical heritage or Cultural regions, shall be considered that the grantee does not violate the duty of maintenance of the acquired when done, pure, simple and irrevocable, the property acquired with the reduction of the tax base of tax to the State or other public administrations territorial or institutional.

Non-compliance with the requirements shall entail payment of the tax no longer enter and corresponding interest.»

Two. Amending section 4 of article 34, which is worded as follows: "4. in accordance with the provisions of the preceding paragraph, the regime of mandatory tax autoliquidación is set in the following autonomous communities:-autonomous community of Andalusia.»

-Autonomous community of Aragon.

-Autonomous community of the Principality of Asturias.

-Comunidad Autónoma de las Illes Balears.

-Autonomous community of Canary Islands.

-Community of Castilla y León.

-Autonomous community of Catalonia.

-Autonomous community of Galicia.

-Autonomous community of the Region of Murcia.

«-Comunidad Valenciana.»

Third final provision. Modification of the law 13/2011, 27 of may, regulation of the game.

With effect from 31 December 2012, the letter f) of paragraph 5 of article 49 of the law 13/2011, may 27, of regulation of the game, is worded in the following way:


«(f) 0.75 per thousand of gross operating income.»

Fourth final provision. Modification of the mortgage law, revised text according to Decree of 8 February 1946.

With effect from January 1, 2013 is added a new paragraph 5 in article 254 of the mortgage law, revised text according to Decree of February 8, 1946, with the following wording: "5. the registry of property shall not the corresponding registration of any document containing Act or contract determining tax liabilities for the tax on the increase of value of land in urban nature» (, sin que se acredite previamente haber presentado la autoliquidación o, en su caso, la declaración, deel impuesto, o la comunicación a que se refiere la letra b) of paragraph 6 of article 110 of the revised text of the law regulating of the local treasuries, approved by Royal Legislative Decree, 2/2004, of 5 March.»

Fifth final provision. Modification of the text revised from the law of tax on income of non-residents, approved by Royal Legislative Decree 5/2004, of 5 March.

With effect from January 1, 2013, the following modifications are introduced in the revised text of the law of the non-resident income tax, approved by Royal Legislative Decree 5/2004, of 5 March: one. Amending article 40, which is worded as follows: «article 40. Clamping.

The resident entities in a country or territory that is considered of tax haven, which are proprietary or possess in Spain, by any title, real estate or real rights of enjoyment or enjoy on these, will be subject to tax through a special assessment.»

Two. Amending article 41, which is worded as follows: «article 41. Tax base.

1. the tax base of the special tax will be constituted by the cadastral value of the real estate. When there were no rateable value, the value determined in accordance with the provisions applicable for the purposes of the wealth tax is used.

"2. in cases involving an entity referred to in article 40 in the ownership of the property or rights along with another or other persons or entities, the special tax on real properties of non-resident entities in Spain will be payable by the party of the value of the property or rights that corresponds proportionally to their participation in the ownership of those."

3. Amending article 42, which is worded as follows: «article 42. Exemptions.

The special tax on immovable property shall not be enforceable a: to) States and foreign institutions and international organizations.

(b) the entities that develop in Spain, in continuous or habitual way, differentiable economic exploitations of simple ownership or lease of the apartment, according to what is established by law.

(c) the companies that traded on secondary markets of officially recognized values.»

Four. Amending the title of the article 45, which is worded as follows: «article 45. Accrual, Declaration and affectation."

5. Added a paragraph 3 to article 45, which is worded as follows: «3. for transmissions of immovable property situated in Spanish territory by entities subject to the special tax, transmitted goods will be subject to the payment of the amount of such special assessment.»

Sixth final provision. Modification of the law 8/1991, of March 25, the tax on production, services and import in the cities of Ceuta and Melilla.

With effect from 1 January 2013, the following modifications are introduced into law 8/1991, of March 25, the tax on production, services and import in the cities of Ceuta and Melilla: one. Modifies article 9, which is worded as follows: «article 9. Exemptions on imports of goods.

Retained imports of goods in the cities of Ceuta and Melilla shall be exempt in the same terms that in the common law of the value added tax and, in any case, shall be deemed equivalent, for purposes of this exemption, which may be applicable to internal operations.

In particular, in imports of goods in travellers regime the exemption shall apply on the same terms and amounts than those provided for imports of goods under regime of travellers in the rules governing value added tax.'

Two. The letter b is modified) article 11, which is worded in the following way: «b) in imports, at the time of acceptance of the Declaration for import clearance or, failing that, at the time of goods entering the territory of subject, prior compliance with the conditions laid down in the applicable legislation.»

3. Amending the number 3 of article 22, which is worded as follows: «3. in imports, the liquidation corresponding and the resultant payment shall be made prior to the administrative act of office or of goods entering the territory of clamping.» A maximum period of 90 days may be granted since the introduction of the goods until payment of the tax if, in view of the administration or management organs, is sufficiently guaranteed tax debt."

Four. Introduces a third transitional provision, with the following content: «third transitional provision. Vehicles of mechanical traction, boats or aircraft imported pending registration in the cities of Ceuta and Melilla.

«Vehicles of mechanical traction, ships or aircraft, that prior to January 1, 2013 had already fulfilled the formalities of import and are pending registration in the cities of Ceuta or Melilla, shall accrue the tax at the time registration occurs.»

Seventh final disposition. Modification of Royal Decree-Law 12/2012, of March 30, which introduced various tax and administrative measures aimed at reducing the public deficit.

With effects for the tax periods starting from 1 January 2013, paragraph number four first amending article 1 of the Royal Decree-Law 12/2012 March 30, which introduced various tax and administrative measures aimed at the reduction of the public deficit, which is drawn up in the following way : 'Four. The amount to enter the net amount of the turnover in the 12 months prior to the date on which the tax within the year 2012 periods start or 2013 is at least twenty million euros corresponding to the instalments laid down in paragraph 3 of article 45 of the text revised from the law of tax, for taxable persons It may not be less, in any case, to 12 percent of the positive balance on the account of profit and loss of the exercise of the three, nine or eleven months of each calendar year or, for taxable persons whose tax period does not match the calendar year, for the period since the beginning of the tax period up to the day prior to the beginning of each entry of the payment period determined in accordance with the commercial code and other regulations accounting development, discounting solely in instalments payments made earlier, for the same tax period.

However, the percentage laid down in the preceding paragraph shall be 6 per cent for those entities there referred to, in which at least 85 per cent of the income of the three, nine or eleven months of each calendar year or, for taxable persons whose tax period does not coincide with the calendar year, the period elapsed since the beginning of the tax period up to the day prior to the beginning of each period of the payment entry corresponding to incomes that result from application of the exemptions provided for in articles 21 and 22 or the deduction provided for in article 30.2, text consolidated in the law of the tax.

Provisions of this number will not be applicable to entities that referred to in paragraphs 4, 5 and 6 of article 28 of the revised text of the law of the lmpuesto tax or to the concerned in law 11/2009, of 26 October, which regulates the quoted anonymous companies of investment in the real estate market.»

Disposal the eighth. Modification of law 11/2009, of 26 October, which regulates the quoted anonymous companies of investment in the real estate market.

Purposes for periods tax initiated starting from 1 January 2013, the following changes are introduced in law 11/2009, of 26 October, which regulates the quoted anonymous companies of investment in the real estate market.

One. The letter c is modified) of paragraph 1 of article 2, which is worded in the following way: «c) the holding of shares in the capital of other entities, resident or not in Spanish territory, which have as main purpose the acquisition of real estate of urban nature for its renting and which are subject to the same regime for the SOCIMI mandatory policy» legal or statutory distribution of profits and meet the requirements of investment referred to in article 3 of this law.


The entities referred to in this letter c) may not have holdings in the share capital of other entities. The shares representing the capital of these entities shall be registered and all of its capital must belong to other SOCIMI or non-resident entities referred to in point (b)) above. Case of entities resident in Spanish territory, they may choose to the application of the tax regime in the conditions laid down in article 8 of this law.»

Two. Amending article 3, which is worded as follows: «article 3. Investment requirements.

1. the SOCIMI shall be invested, at least 80 per cent of the value of the asset in real estate of urban nature for the lease on land for the promotion of real estate that will be used for that purpose provided that the promotion is initiated within three years of their acquisition, as well as shares in the capital or assets of other entities that referred to in paragraph 1 of article 2 of this law.

This percentage is calculated on the consolidated balance sheet in the case that society is dominant in a group according to the criteria laid down in article 42 of the code of Commerce, irrespective of the residence and the obligation to formulate consolidated annual accounts. This group will be made exclusively by the SOCIMI and the other entities referred to in paragraph 1 of article 2 of this law.

The value of the asset shall be determined according to the average of individual balance sheets or, where appropriate, consolidated quarterly exercise, and can choose society to calculate this value by replacing the book value for the market of the integral elements of such balances, which would apply in all balances of the exercise. These effects are not counted, in his case, money or claims coming from the transmission of such real estate or participations which is carried out in the same period or previous provided that, in the latter case, has not elapsed time reinvestment referred to in article 6 of this law.

A_efectos_de the computation, if the real estate are located overseas, including the dyed by the entities referred to in point (c)) of paragraph 1 of article 2 of this law, they must be similar to those located in Spanish territory, and there must be effective exchange of tax information with the country or territory in which they are located in the terms established in the first additional provision of law 36/2006, of 29 November, of measures for the prevention of tax fraud.

2 likewise, at least 80 percent of the revenues of the tax period corresponding to each exercise, excluding those derived from transmission of shares and real estate related both to the fulfillment of its main corporate purpose, after expiry of the period of maintenance referred to in the following paragraph, shall come: to) the lease of real property affects the fulfilment of its main corporate purpose with persons or entities with respect to which no occurs any of the circumstances set out in article 42 of the code of Commerce, regardless of residence, and/or b) dividends and shares in profit on shares affected the fulfilment of its main corporate purpose.

This percentage is calculated on the consolidated result in the case that society is dominant in a group according to the criteria laid down in article 42 of the code of Commerce, irrespective of the residence and the obligation to formulate consolidated annual accounts. This group will be made exclusively by the SOCIMI and the other entities referred to in paragraph 1 of article 2 of this law.

3. the real estate that integrate the assets of the society must remain leased for at least three years. For the purposes of the computation will be added while real estate have been offered on lease, with a maximum of one year.

The term shall be calculated: a) in the case of real property that are included in the assets of the company before the time to benefit from the regime, from the commencement date of the first tax period in which applies the special fiscal regime established in this law, provided that that date was found good leased or offered in leasing. Otherwise, it will be to the next letter.

(b) in the case of real estate promoted or purchased later by society, from the date on which were leased or offered on lease for the first time.

In the case of shares or participations in the capital of entities referred to in paragraph 1 of article 2 of this law, they must be kept in the assets of the society at least three years since its acquisition or, where appropriate, from the beginning of the first tax period in which the special fiscal regime established in this law applies.»

3. Amending article 4, which is worded as follows: «article 4. Obligation to trading on regulated market or multilateral trading system.

The actions of the SOCIMI shall be admitted to trading on a regulated market or in a multilateral trading system Spanish or in the 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 effective exchange of tax information, continuously during the entire tax.

Actions of the SOCIMI shall be nominative.

(Estas mismas obligaciones se exigirán a las participaciones representativas deel capital de las entidades no residentes a que se refiere la letra b) paragraph 1 of article 2 of this law.»

Four. Amending paragraph 1 of article 5, which is worded as follows: ' 1. the SOCIMI shall be a minimum of EUR 5 million capital.»

5. Amending article 6, which is worded as follows: «article 6. Distribution of results.

1 the SOCIMI and entities resident in Spanish territory involving referred to in letter c) of paragraph 1 of article 2 of this law, which have opted for the application of the special tax regime established in this law, shall be obliged to distribute in the form of dividends to its shareholders, once fulfilled the commercial obligations that apply (, the profit gained in the exercise, must be agree distribution within six months after the conclusion of each year, as follows: to) the 100 by 100 of the benefits from dividends and shares in profits distributed by entities referred to in paragraph 1 of article 2 of this law.

(b) at least 50 per cent of the benefits derived from the transmission of real estate and shares or participations referred to in paragraph 1 of article 2 of this law, carried out once after the deadlines referred to in paragraph 3 of article 3 of this law, affects to the fulfillment of its main corporate purpose. The rest of these benefits must be reinvested in other properties or shares subject to the fulfillment of that object within the period of the three years following the date of transmission. Failing, such benefits must be distributed entirely together with benefits, if, coming from the exercise that ends the time reinvestment. If the elements subject to reinvestment are transmitted before the maintenance set out in paragraph 3 of article 3 of this law, those benefits must be distributed entirely jointly with benefits, if, coming from the exercise that have been passed down.

The obligation of distribution does not reach, in your case, a part of these benefits attributable to exercises in which society is not paid by the special tax regime established in this law.

(c) at least 80 per cent of the rest of the benefits obtained.

The dividend shall be paid within one month after the date of the distribution agreement.

2 when the dividend distribution charged to reserves from benefits of an exercise which has been implementing the special tax regime, distribution shall be obligatorily with the agreement referred to in the preceding paragraph.

3. the legal reserve of the societies that have opted for the application of the special tax regime established in this law may not exceed 20 per cent of the share capital. The statutes of these societies not may establish any other reservation unavailable unavailable other than the previous.»

6. Article 7 is repealed.

7. Amending paragraph 1 of article 8, which is drawn up in the following way: «(1. Las SOCIMI así como las entidades residentes en territorio español a que se refiere la letra c) of paragraph 1 of article 2, which comply with the requirements established in this law, eligible for the application in the corporation tax of the special tax regime regulated in this law» which shall also apply to partners.

The option shall be adopted by the general meeting of shareholders and shall inform the delegation of the State Agency for tax administration of the fiscal domicile of the entity, before the last three months prior to the conclusion of the tax period. Communication performed outside this period will prevent this fiscal regime apply in that tax period.»

8. Modifies article 9, which is drawn up in the following way:


«Article 9. Special tax regime of society in corporation tax.

1. institutions which opt for the application of the special tax regime provided for in this law, will be governed by text consolidated from the law of the tax provisions without prejudice to the special provisions laid down in this law.

These entities will be taxed at the rate of zero per cent in tax. In this case, generated carryforwards, will not be applicable article 25 of the text revised from the law of the tax. Also, will not be applicable the system of deductions and allowances set out in chapters II, III and IV of title VI of the text revised from the law of the tax.

However, failure to comply with the requirement of permanence to referred to in paragraph 3 of article 3 of this law shall, in the case of real estate, the taxation of all income generated by such properties in all tax periods in which would have been application this fiscal special regime, in accordance with the general scheme and the general type of assessment of the tax.

Failure to comply with the requirement of permanence in the case of shares determine the taxation of that part of the generated income at the time of transmission, in accordance with the general scheme and the type general corporation tax.

This same regularization would proceed in the event that society, anyone who was his cause, pass to pay for another different corporate tax regime until referred within three years meeting.

The adjustments referred to in the three preceding paragraphs will be made in the terms established in article 137.3 of text consolidated from the law of the tax.

2. the institution shall be subject to a special tax of 19% on the full amount of the dividend or shares in profits distributed to members whose participation in the share capital of the company is equal to or higher than 5 per cent, when such dividends, headquarters of its partners, are exempted or taxed at a rate of less than 10 percent assessment. This assessment will be considered tax fee.

The provisions of the preceding paragraph will not be applicable when the partner that perceives the dividend is an entity which is implementing this law.

The special tax will accrue the day of the distribution agreement benefits by the general meeting of shareholders, or equivalent, and must be autoliquidación and income within the period of two months from the date of accrual. The model of Declaration of this special assessment shall adopt by order of the Minister of finance and public administration, which will establish the form and place for your presentation.

(3 special assessment referred to in the preceding paragraph will not be applicable when dividends or shares in benefits are received by non-resident entities referred to in point (b)) of paragraph 1 of article 2 of this law, with respect to those members who possess a stake equal to or superior to 5 percent in the share capital of those and taxed by such dividends or shares in profits at least, at the rate of 10 per cent.

4 in any case, will be subject to withholding dividends or shares in benefits referred to in letters a) and b) of paragraph 1 of article 10 of this law.

Also, dividends or shares in the benefits referred to in point (c) are subject to retention) of paragraph 1 of article 10 of this law, in accordance with article 31 of the text revised from the law of tax on income of non-residents, approved by Royal Legislative Decree 5/2004, of 5 March except those that result from application as provided in the preceding paragraph.

9. Amending article 10, which is worded as follows: «article 10. Special tax regime of partners.

1 dividends distributed charged to profits or reserves to the special fiscal regime established in this law, is applied will receive the following treatment: to) when the recipient is a taxable person of the tax on companies or a taxpayer of the tax on the income of non-residents with a permanent establishment, shall not apply the deduction established in article 30 of the text revised from the law of the tax.

((b) where the beneficiary is a taxpayer of the tax on the income of physical persons, shall not apply the exemption established in the letter and) article 7 of Act 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital.

c) where the recipient is a taxpayer of the tax on the income of non-residents without a permanent establishment shall not apply the exemption established in the letter j) of paragraph 1 of article 14 of the consolidated text of the law on the income of non-resident tax, approved by Royal Legislative Decree 5/2004, of 5 March.

2 income derived in transmission or reimbursement of the participation in the capital of the companies that have opted for the application of this regime, will receive the following treatment: to) where the transferor or recipient is a taxable person of the tax on companies or a taxpayer of the tax on the income of non-residents with a permanent establishment, shall not apply the deduction established in article 30 of the text revised from the law of tax in relation to the obtained income corresponding to reserves from profits for which has been application the special tax regime laid down in this law.

((b) where the transferor or beneficiary is a taxpayer of the tax on the income of physical persons, profit or loss, assets shall be determined in accordance with the letter a) of paragraph 1 of article 37 of law 35/2006 of 28 November, personal income tax and partial modification of the laws of corporate non-resident income and on capital.

c) where the transferor or beneficiary is a taxpayer of the tax on the income of non-residents without a permanent establishment shall not apply the exemption established in the letter i) of paragraph 1 of article 14 of the text revised the law of tax on income of non-residents.

3. the partners whose participation in the share capital of the company is equal to or greater than 5 percent, and receive dividends or interests on benefits that pay tax at a rate of, at least, 10 per cent, shall be obliged to notify that fact to the entity within the period of ten days from the following that in which they are satisfied. There is no this notice, means that dividends or shares in profits are exempt or taxed at a rate of less than 10 percent assessment.

Partners who have the status of non-resident entities that referred to b) of paragraph 1 of article 2 of this law must prove within the period prescribed in the preceding paragraph which, in view of the composition of its shareholders and of the legislation applicable at the time of the agreement of distribution of dividends they will be taxed, whether that entity or its partners, at least at the rate of 10 per cent. Of paragraph 1 of article 2 of this law.»

10. Amending article 11, which is worded as follows: «article 11. Information obligations.

1 in the notes on the accounts, the societies that have opted for the application of the special tax regime established in this law, will create a section with the heading "informative demands derived from the condition of SOCIMI, law 11/2009", which shall contain the following information: to) reserves from periods prior to the implementation of the fiscal regime established in this law.

(b) reservations from exercises in which the fiscal regime established in this law, distinguishing the part coming from income subject to the tax rate of zero percent, or from 19 per cent, with respect to those which, in their case, have been paid to the general tax rate is applied.

(c) dividends distributed charge benefits of each fiscal year in which the fiscal regime established in this law, distinguishing the part coming from income subject to the tax rate of zero percent or of 19 per cent, with respect to those which, if any, have been paid to the general tax rate has been applicable.

(d) in the case of dividend distribution charged to reserves, designation of the period from which the reservation applied and if the same have been taxable at the rate of zero percent, 19 percent or the general type.

((e) date of agreement of distribution of dividends referred to in letters c)) and (d) above.

(f) date of acquisition of real estate for lease and shareholdings in the capital of entities referred to in paragraph 1 of article 2 of this law.


(g) identification of the active computing within the 80 per cent referred to in paragraph 1 of article 3 of this law.

(h) reserves from exercise that has been applicable special fiscal regime established in this law, which have been arranged in the tax period, which is not for distribution or to compensate for losses, identifying the exercise they came from these reserves.

2 statements in the annual report laid down in letters a) and b) of the preceding paragraph should be undertaken while there are reservations referred to those letters.

3. in addition, societies must provide, at the request of the tax administration, detailed information on calculations made to determine the result of the distribution of expenditure between the different sources of income.

4 constitutes tax infraction the breach, in relation to each exercise, reporting obligations, referred to in the preceding paragraphs. This violation will be severe and shall be punished in accordance with the following rules: a pecuniary penalty of 1,500 euros a) be imposed for each data and 15,000 euros per set of data omitted, inaccurate or false, concerning each of the obligations of information contained in the letters to), b), c) and d) of paragraph 1 of this article.

It is a main point of each of the information contained in the letters referred to in the preceding paragraph.

They are different sets of data the information referred to in each of the letters is referred to in this letter to).

(((a pecuniary penalty of € 3,000 ((b) be imposed for each piece of information or omitted, inaccurate or false data for the information referred to in the letters e), f), g) and h) of paragraph 1 of this article.

It is a main point of each of the information contained in the letters referred to in the preceding paragraph.

They are different sets of data the information referred to in each of the letters is referred to in this letter b).

c) be imposed a pecuniary sanction of 30,000 euros for breach of the obligation referred to in paragraph 3 of this article.»

Eleven. Amending article 12, which is worded as follows: «article 12. Tax regime of this special tax scheme input/output.

1 in the case of companies that opt for the application of this special tax regime, which were taxed by another different regime, the following rules shall apply: a) adjustments tax pending reverse the taxable at the time of application of the present regime, will be integrated in accordance with the general scheme and the general type of assessment of the tax.

(b) the carryforwards which were pending compensation at the time of application of the present scheme, be compensated with positive income, where appropriate, pay tax under the general regime, in the terms established in article 25 of the text revised from the law of tax.

(c) income derived from the transmission of possessed property prior to the application of this regime, in periods in which is to apply that regime, means generated linearly, unless proven otherwise, during all the time of possession of the property transmitted. The part of the income attributable to the previous tax periods be taxed using the tax rate and the tax regime prior to the application of this special tax regime. This same criterion applies to income from the transfer of shares in other companies referred to in paragraph 1 of article 2 of this law as well as the rest of the assets.

(d) deductions from the total tax pending apply shall be deducted from the total tax that, if necessary, appropriate application of the general regime, in the terms established in Title VI of the text revised from the law of the tax.

2. in the case of societies that were taxed by this special tax scheme and pass to pay for another different regime, it the income derived from the transfer of real estate owned at the beginning of the tax period in which society pass to pay for another different fiscal regime, carried out in periods in which application is that another regime, means generated linearly unless proven otherwise, during all the time of ownership of the property conveyed. Part of that income attributable to tax periods in which resulted from application this special regime be taxed according to the provisions of this law. This same criteria will apply to income from the transfer of shares in other entities referred to in paragraph 1 of article 2 of this law.

3. for the purposes of paragraph 2 of article 96 of the text revised from the law of tax provisions, it shall be presumed that carry out the operations of mergers, divisions and contributions of assets and exchanges of values under the special regime provided for in Chapter VIII of title VII of the revised text, with an economic reason valid when the purpose of such operations is the creation of one or more susceptible societies of benefit to the taxation special of the SOCIMI regulated under this Act, or the adaptation, with the same purpose, of previously existing societies."

12. Modifies article 13, which is worded as follows: «article 13. Loss of the special tax regime.

The entity will lose special tax regime established in this law, to pay for the general corporation tax regime, in the own tax period in which any of the following circumstances occurs: to) the exclusion of trading on regulated market or in a multilateral trading system.

(b) the substantial breach of the obligations of information referred to in article 11 of this law, except that in the memory of the period immediately following that breach is rectified.

c) lack of agreement of distribution or total or partial payment of dividends in the terms and deadlines refers to article 6 of this law. In this case, the taxation by the general scheme will take place in the tax period corresponding to the period of whose benefits had proceeded those dividends.

d) resignation to the application of this special tax regime.

(e) failure to comply with any of the requirements of this Act so that the entity can apply the special tax scheme, except that the cause of the breach within the period immediately following is restored. However, failure to comply with the time limit referred to in paragraph 3 of article 3 of this law does not imply the loss of the special tax regime.

The loss of the regime will mean that you can not opt again for the implementation of the provisions of this law special tax regime, while it has not elapsed at least three years since the conclusion of the last tax period that was application of that scheme.»

Ninth final disposition. Modification of law 38/1992 of 28 December, excise.

With effect from January 1, 2013, amending article 60 of law 38/1992, of 28 December, special taxes, which is worded as follows: 'article 60. Tax rates.

1. the tax shall be required according to the following rate: heading 1. Cigars and cigarillos: except in cases where it is applicable the following paragraph, cigars and cigarillos will be taxed at the rate of 15.8 per 100.

The amount of tax can not be less than the single rate of 34 euros per each thousand units, and will increase up to 36.5 euros when cigars and cigarillos is determined a sale price to the public less than 205 EUR for each 1,000 units.

Heading 2. Cigarettes: except in cases where it is applicable the following paragraph, cigarettes will be taxed at the same time to the following tax rates: a) proportional: 53.1 per 100.

(b) specific type: 19.1 EUR per each 1,000 cigarettes.

The amount of tax may not be less than the unique type of 123,97 euros for each 1,000 cigarettes, and will increase up to 132,97 euros when cigarettes is determined a sale price to the public less than EUR 188,50 for each 1,000 cigarettes.

Heading 3. Sting for bundling: except in cases where it is applicable the following paragraph, the sting for bundling will be taxed simultaneously to the following tax rates: a) proportional: 41.5 per 100.

(b) specific type: 8 euros per kilogram.

The amount of tax can not be less than the single rate of 85 euros per each kilogram, and will increase up to 92 euros when stinging for bundling determine a sale price to the public less than 138 euros per kilogram.

Heading 4. The other manufactured tobacco: 28.4 per 100.

2. for the purposes of this article, selling price to the public for each heading the maximum selling price means to the public, in distributors of tobacco and Bell located in the Peninsula or Balearic Islands, including all taxes.

3. the laws of the State budget be able update the amount of unique types and retail prices indicated in paragraph 1 of this article, in view of the evolution of the selling price to the public of the different manufactured tobacco.'

Tenth final disposition. Modification of law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital.


With effect from 1 January 2013, the following modifications are introduced in law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital: one. Amending paragraph 3 of article 14, which is worded as follows: «3. in the event that the taxpayer loses its status by change of residence, all pending allocation incomes shall be integrated in the tax base for the last tax period which must be declared by this tax, under the conditions established by law, practiced» , where appropriate, supplementary autoliquidación, without penalty or interest charge.

When the transfer of residence to another Member State of the European Union, the taxpayer may elect to assign outstanding pensions subject to the provisions of the preceding paragraph, or to present custom that you go obtaining each of pending charges, a complementary autoliquidación without penalty, pensions or interest on late payments or charge corresponding to the last period which must be declared by this tax. The autoliquidación will be presented at the time of Declaration of the tax period in which would have corresponded to impute such incomes should not have been the loss of the status of taxpayer.»

Two. The letter f is modified) of paragraph 1 of article 17, which is worded in the following way: «f) contributions or contributions paid by employers to meet commitments for pensions in the terms provided for in the first additional provision of the consolidated text of the Act regulating plans and pension funds, and its implementing regulations» When those are imputed to persons to whom benefits are linked. This tax allocation will be voluntary in the collective insurance contracts other than schemes of social security business, and must keep the decision taken with respect to the rest of premiums that are met until the expiry of the insurance contract. However, tax imputation shall have obligatory risk insurance contracts. Tax imputation will become mandatory in insurance contracts that together cover the contingencies of retirement, death or disability.

«However as provided for in the preceding paragraph, in any case, the fiscal allocation of premiums of the aforementioned insurance contracts shall be mandatory for the amount exceeding 100,000 euros per year per taxpayer and for the same employer, except in the collective insurance contracted as a result of collective dismissals carried out in accordance with the provisions of article 51 of the Statute of workers.»

3. Amending paragraph 2 of article 18, which is drawn up in the following way: «(2. a) (the 40 percent reduction, in the case of complete performance other than those provided for in article 17.2 to) of this law have a period, more than two years and not obtained periodically or recurrent» as well as those who are qualified by regulation as obtained from form notoriously irregular over time.

The computation of the period, in the event that these yields are charged in fractional form, should follow the number of years of Division, in the terms established by law.

The amount of the full performance referred to in this paragraph on which it will apply the above reduction may not exceed the amount of 300,000 euros a year.

(b) without prejudice to the application of the designated annual limit in the previous paragraph, the amount of the performance which will be the reduction of 40 per cent may not exceed: 1 in the case of yields caused by the exercise of options on shares or participations by workers, the amount resulting from multiplying average annual salary of all respondents in the tax on the income of physical persons by the number of years of generation of the performance.

However, this latter limit will be doubled for yields derived from the exercise of options on shares or participations by workers who meet the following requirements:-the shares or participations acquired must be kept, at least for three years, counting from the exercise of the purchase option.

-The offer of purchase options shall be under the same conditions to all workers of the company, group or subgroups of company.

According to the rules will be the amount of average annual salary, taking into account the statistics of taxpayers across tax in the previous three years.

(2nd in the case of income from work which is between 700.000,01 and 1,000,000 euros and derived from labor, common or special relationship exists, or of the commercial relationship referred to in article 17.2 e) of this Act, or both, the amount resulting from lower 300,000 euros on the difference between the amount of performance and 700,000 euros.

When the amount of such income is equal to or greater than 1,000,000 euros, the amount of yields on which shall apply the reduction of 40 per cent will be zero.

For the purposes of this section 2, the total amount of work to compute performance will be determined by the sum arithmetic of previously indicated the work yields from the company or other companies of the Group of companies in which the circumstances provided for in article 42 of the code of Commerce, regardless of the number of tax periods to which is charged.»

Four. Add a twenty fifth transitional provision which is worded in the following way: «twenty fifth transitional provision. Limit to the reduction of 40 per cent on the work yields derived from extinctions of labour or commercial relations.

The limit of the 40 percent reduction under article 18.2 b) 2 of this Act shall not apply to yields of work arising from extinctions produced prior to January 1, 2013, labour or commercial relations.»

5. Add a twenty sixth transitional provision which is worded in the following way: «twenty sixth transitional provision. Transitional arrangements for the allocation of collective insurance contracted prior to December 1, 2012.

(A efectos de lo dispuesto en el segundo párrafo de la letra f) paragraph 1 of article 17 of this law, in the collective insurance contracted prior to December 1, 2012, where the listed premiums amount determined expressly, and the annual of the amount exceeding the limit set out in that article, need not be applied by that excess imputation. "

Eleventh final disposition. Skill-related title.

This law is approved under cover of the provisions of article 149.1.14. ª of the Constitution, which attributes to the State the competence in the field of general finance.

Twelfth final provision. Normative development.

It authorizes the Government so that, in the scope of their powers, dictates provisions regulations and measures necessary for the development and implementation of this law.

Thirteenth final disposition. Entry into force.

This law shall enter into force the day of its publication in the «Official Gazette».

Therefore, command to all Spaniards, private individuals and authorities, which have and will keep this law.

Madrid, 27 December 2012.

JUAN CARLOS R.

The Prime Minister, MARIANO RAJOY BREY

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