Key Benefits:
I
The progressive deterioration of public finances experienced since the beginning of the economic crisis made it inevitable to adopt a series of measures at the end of 2011, through the approval of the Royal Decree-Law 20/2011, 30 In December, urgent measures in budgetary, fiscal and financial matters for the correction of the public deficit, aimed at laying the foundations for the reduction of the budget imbalance, as a starting point for achieving the economic reactivation.
In such circumstances, with a negative growth rate of the Gross Domestic Product, with a high public deficit, a rising unemployment rate and a drop in the number of occupied, among the measures incorporated in the Tax for the aforementioned Royal Decree-Law 20/2011, it was unavoidable the establishment of a temporary supplementary charge to the full state quota in the Tax on the Income of the Physical Persons, applicable for the tax periods 2012 and 2013, subsequently extended for 2014 through Law 22/2013, of 23 December, State General Budget for 2014, a charge that reinforced the progressiveness of taxes and required a notable effort on the part of taxpayers.
Once the tax collection figures have been stabilized, numerous measures have been taken in the tax area, the ultimate goal of which has been to contribute to the recovery of economic activity and growth, therefore, to the creating employment and maintaining the reduction of the public deficit, meeting the objective of stability of public finances committed to the European authorities and restoring credibility in the sustainability of public accounts.
After two years, 2012 and 2013, especially difficult in view of the rigor of the measures introduced, in a context of incipient economic recovery, an ambitious tax reform was addressed during 2014. Positive Law in Laws 26/2014 of 27 November, amending Law 35/2006 of 28 November of the Tax on the Income of Physical Persons, the recast of the Law on Income Tax of Non-Residents, adopted by Royal Decree-Law 5/2004 of 5 March 2004 and other tax rules, 27/2014, of 27 The Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the European Communities, of the Fiscal Economic of the Canary Islands, Law 38/1992 of 28 December, of Excise Excise, and Law 15/2013 of 29 October, laying down certain measures in the field of environmental taxation and adopting other tax measures and financial.
This reform incorporates an important and widespread reduction in the tax burden borne by taxpayers, the ultimate realization of which must be an increase in disposable income on the part of the taxpayer, and as a result, a improvement in various economic variables.
The tax reform that came into force on 1 January 2015 was designed for a gradual implementation in two phases, 2015 and 2016, because in the framework of the economic forecasts currently in force the government acted with prudence in the reconciliation between the objectives of budgetary stability and the objective pursued with the reform to underpin economic growth and job creation. However, the evolution of the economy has been more positive than expected and the forecasts have improved continuously. The macroeconomic scenario approved in the process of drafting the State General Budget for 2015, at which time the fiscal reform was designed, provided for a real gross domestic product growth of 2 percent for this year. and, currently, the official forecast is that the growth will reach 3.3 percent. Similarly, the initial forecast for the financial year 2015 was an increase in employment, in terms of full-time equivalent jobs, of 1.4 per cent, and already in the first quarter of 2015, according to national accounting data. Quarterly, it has grown at a year-on-year rate of 2.8%, twice as expected, and growth is forecast at 3% in 2015.
The economic improvement has also been manifested in the improvement of the tax collection. The aggregate taxable bases of the main taxes grew by 2.6 percent in 2014, for the first time after six consecutive years of declines. Now, taxable bases have accelerated their growth rate in the first quarter of 2015 to 4.2 percent. In this way, tax revenues have grown steadily in the first few months of the year, even with fiscal reform already in place. Tax revenues in homogeneous terms, that is, corrected for the different rates of tax refunds and other calendar effects, grew between January and May at a year-on-year rate of 3.7 percent. In the specific case of the Income Tax of the Physical Persons, the collection in homogeneous terms is maintained at levels practically equal to the previous year, so that the good pace of the increase of the employment and the moderate improvement in the Average wages mean that the initial cost of the tax reform is being offset by the growth of the taxable income.
For these reasons, it is possible to bring forward the second phase of the reduction in the IRPF six months to July 2015. With the current evolution of the tax collection, it is advisable to speed up the implementation of some of the measures of the tax reform, bringing forward the initially designed timetable, in order to increase the tax rebate of the tax. on the Income of the Physical Persons for the financial year 2015. The automatic impact of the approval of a new tax rate, through the system of withholding and income on account, will increase the liquidity available to taxpayers throughout the second half of this year, in a sum that is estimated at 1.5 billion euros.
On the other hand, the Income Tax of the Physical Persons must address the situation of special difficulty for which certain taxpayers may be going through, so it is essential to mitigate the (a) the taxation of aid which is granted to groups in situations of particular need, while avoiding the embargo or preventing them, taking into account the tax not only on the criteria of tax justice but also on justice social.
The undeniable beneficial effects previously mentioned in order to consolidate economic recovery justify the introduction of these measures into our legal order in an immediate way, as it is, by its nature and purpose, the circumstance of extraordinary and urgent need required by Article 86 of the Constitution for the use of the royal decree-law, a prerequisite, as has been pointed out, on the other hand, by the constitutional jurisprudence.
Based on these premises, Chapter I of this Royal Decree-law consists of four articles.
The article first introduces various amendments to the Income Tax Act of the Physical Persons.
This article takes the main measure of this Royal Decree-law in which the income of taxpayers of the tax will be increased.
The implementation of such a measure is carried out by the approval of a new general government and savings scale applicable from 1 January 2015, in which the marginal costs for each of these measures are reduced by half a percentage point. one of the sections of the said scales.
In this scenario, and in order to move this disposable income increase significantly to employed and self-employed workers, it is approved, for the first of these, a new scale of retention that will be it shall take into account the calculation of the rate of withholding or income applicable to the income of the work to be satisfied or paid as from 1 August, which shall, of course, determine a general reduction of the said retention rate. However, payers may apply the new scale from the actual date of entry into force of this Royal Decree-Law.
However, it should be noted that the above does not mean that the economic effects of such a measure will be limited to reducing the tax burden on the returns satisfied as from that date, since in order to calculate the new type of retention is taken into account the new scale and the remuneration obtained since 1 January 2015, which will determine that the new rate of retention is lower to correct the excess retention incurred on the payroll The Commission has been in the form of a new strategy for the implementation of the budget. 2015.
As for self-employed workers, under the same perspective of increasing their disposable income, the rate of retention, which is fixed, whatever the level of their income, is reduced by 15 percent. one hundred from the entry into force of this Royal Decree-Law. At the same time, from that date, the rate of retention or entry into account applicable during the first three years of the start of the professional activity is reduced to 7 percent.
The above rebate requires the reduction of the amount of the fixed rate of retention applicable to income from work resulting from the provision of courses, conferences or the like, as well as the development of works literary, artistic or scientific, provided that the right to their exploitation is given.
Also, in relation to income from savings and other income subject to withholding, the rate of withholding or income applicable from the entry into force of this Royal Decree-Law, which will be fixed at 19.5, is reduced. percent versus the current 20 percent.
In addition, given the special situation for which certain taxpayers may be passing, public aid granted by the Autonomous Communities or local authorities is exempted to take care of groups in risk of social exclusion, social emergency situations, housing needs of people without resources or food needs, schooling and other basic needs of minors or persons with disabilities when they lack the means (a) sufficient economic, up to a maximum annual sum of 1,5 times the public indicator of multi-purpose income, as well as aid and assistance to victims of violent crime and against sexual freedom, and in particular victims of gender-based violence.
On the other hand, given its small size and the high number of taxpayers affected, it may even lead to higher taxation of the aid itself if, in view of the aid, it is converted into (a) to make a declaration, the aid to compensate for the costs of receiving or access to television audiovisual media services in the buildings affected by the release is also declared exempt. of the digital dividend
Finally, on the same terms as in previous exercises, it is clarified what the autonomic scale applicable to taxpayers residing in Ceuta and Melilla will be.
The second article, as a consequence of the reductions in the rates of withholding and income mentioned above, amends Law 27/2014 of 27 November of the Corporate Tax, lowering the rate of retention or applicable income of 20 to 19.5 percent from the entry into force of this Royal Decree-Law.
Likewise, for the same reasons, the third article modifies the recast text of the Non-Resident Income Tax Law, approved by the Royal Legislative Decree 5/2004, of 5 March, lowering the tax rate in Article 19 (2) and in points (a) and (f) of Article 25 (1) of the said recast text, at 19,5%, as from the entry into force of this Royal Decree-Law.
Finally, the fourth article, in order to enable the attainment of the objectives of certain benefits and aid granted by the various public administrations, is limited to the possibility of However, they must be taken into account by applying the rules already in force in the field of the Law on Civil Procedure in relation to the embargoes of salary, salary, pension, remuneration or their equivalent.
II
Chapter II of this Royal Decree-Law is made up of three articles, with the adoption of certain measures related to the energy sector.
Law 24/2013, of 26 December, of the Electrical Sector, giving continuity to what was previously provided for in Law 54/1997 of 27 November, provides for the possibility that the remuneration of the production activity may be a component in the concept of a capacity mechanism. The objective is, according to the law, to provide the system with adequate coverage margin and to encourage the availability of manageable power.
Capacity mechanisms include two types of services: the incentive for long-term capacity investment and the medium-term availability service.
The incentive for long-term investment in capacity is regulated in Order ITC/2794/2007 of 27 September 2007, for which electricity tariffs are revised from 1 October 2007, and is intended to pay back investment in new capacity, which is necessary to ensure demand coverage in the long term. This mechanism encourages the provision of the system operator of a given installed power which is credited by the start up of the generation facility.
Order ITC/2794/2007 of 27 September, in addition to the long-term investment incentive, also regulated a payment in terms of availability service, defining it as a medium-term service to complete the system adjustment services to ensure the availability of power in the short term. This availability service was developed by Order ITC/3127/2011 of 17 November, which regulates the service of the availability of power of payments by capacity and modifies the investment incentive to which it refers Annex III of Order ITC/2794/2007 of 27 September 2007 maintains the differentiation between investment incentive and availability service.
The financing mechanism for capacity payments is that provided for in the seventh additional provision of Order ITC/3860/2007 of 28 December 2007 for the review of electricity tariffs from 1 January 2008. According to the Commission, they are obliged to pay by capacity all the marketing and direct consumers on the market for the energy they actually acquire through the various forms of procurement and intended for domestic consumption. Except for the energy corresponding to the production self-consumption and the consumption of pumping.
The unit prices for the financing of the capacity payments that are currently applicable to the demand are those set out in the fourth provision of Order ITC/3353/2010 of 28 December 2010, for which the establish the access tolls from 1 January 2011 and the fees and premiums of the special scheme facilities, which are to be added for the supervalley access tolls set out in Annex I. 2.2.3 of the Order ITC/2585/2011, September 29, by which access tolls are reviewed, access toll prices are set supervalley and certain tariffs and premiums are updated for the facilities of the special scheme, from 1 October 2011, and those foreseen for access tolls 6.1A and 6.1B in Annex I. 2 of Order IET/2444/2014 of 19 December 2014, by The one that determines the electricity access tolls for 2015
In the year 2010, the prices of the payments for capacity were revised in order to bring them into line with the entry into force of the mechanism regulated in Royal Decree 134/2010 of 12 February establishing the procedure of the resolution of restrictions on security of supply and the amendment of the Royal Decree 2019/1997 of 26 December on the organisation and regulation of the market for the production of electrical energy.
This mechanism was applicable to generation plants which use indigenous coal as fuel and the costs resulting from their application would be a direct cost to the consumer contributing to their financing. through capacity payments.
The fact that on 31 December 2014 the mechanism of restrictions by guarantee of supply regulated by the aforementioned Royal Decree 134/2010, of 12 February 2010, is unextendable, motivates the review of prices for capacity payments.
On the basis of prudence criteria and even seeing the actual behavior of the demand, whose recovery has been found, the amount that consumers pay for this concept has been maintained so far, with an excess of collection in this game for the year 2015, which is also confirmed in the various liquidations of the electricity sector carried out by the National Commission of the Markets and the Competition.
In view of this situation, a review of the prices charged by consumers in terms of capacity payments, adjusting unit values, and a reduction in the amount they pay is included in this standard. currently in annual terms, thus contributing to the decrease in the electric bill that will be maintained since its entry into force.
However, by 2015 to effect an equivalent reduction of the total amount for capacity payments, it should be noted that the unit values apply only in the months of the year (August-December). which translates into an average decrease in the annual bill of consumer prices in these months higher than would represent an annual calculation.
Therefore, the measure must be taken as far as possible in order to avoid sudden leaps in the impact that these price changes could have on consumers in the event of their approval being delayed, which would break the the current price stability.
In any event, this measure is taken without any alteration, in any event, of the economic and financial sustainability of the electricity system required by Article 13 of Law 24/2013 of 26 December, since the guarantee is guaranteed by the balance between the different revenue and cost items that make up the revenue.
The second of the articles in this Chapter II incorporates a modification of the Electrical Sector Act aimed at benefiting small-power consumers who decide to self-consume electric power.
Article 9 of Law 24/2013 of 26 November of the Electricity Sector regulates self-consumption. Paragraph 3 states that ' all consumers subject to any form of self-consumption shall have an obligation to contribute to the costs and services of the system for self-consumed energy, when the generation or consumption plant is fully or partially connected to the electrical system.
To do this they will be required to pay the same network access tolls, charges associated with system costs and costs for the provision of system backup services that correspond to a non-consumer. none of the self-consumption modes described in the previous section. "
It also provides for a derogation in the case of non-peninsular territories where they entail a reduction in the costs of such systems, although no specific treatment had been envisaged for those small consumers.
Today, with this measure, the exception is extended to small-power consumers who decide to self-consume electric power with the aim of undermining the administrative, management and associated costs. Its impact on the electrical system as a whole is not significant, so it is convenient to make this load more flexible.
It is therefore appropriate to extend this exception to these cases.
In any case, such an exception will be developed by ensuring the security and economic and financial sustainability of the electrical system.
The urgent and extraordinary need, in line with other measures adopted in this Royal Decree-Law, is justified by the contribution to the economy's impulse and to the improvement of the competitiveness of this reduction of prices for electrical consumers.
III
Chapter II of this Royal Decree-Law finally collects other exceptional social measures in favour of non-competitive coal mining companies.
Council Decision 2010 /787/EU of 10 December 2010 on State aid to facilitate the closure of non-competitive mines considered that the contribution of subsidised coal to the sources of energy Indigenous people contributing to the supply of the European Union did not justify the indefinite maintenance of the subsidies, limiting until 2018 the possibility for Member States to grant aid to non-competitive mines to cover the costs related to coal for the production of electricity. To this end, it required a closure plan for non-competitive production units, so that an orderly cessation of mining activities could be developed in those production units which would be completed by 31 December 2018 at the latest.
However, this rule also provided a legal framework that would make it easier for Member States to effectively mitigate the potential detrimental effects of mine closures, especially on their social aspects, in order to achieve minimize their impact on eminently mining areas.
In our country this was translated into a Framework for Action for Coal Mining and Mining Comarcas for the period 2013-2018, agreed on 1 October 2013 by the Ministry of Industry, Energy and Tourism, with the Trade union centre FITAG-UGT, the Federation of Industry of CC.OO, the Federation of Industry of USE and, the grouping of entrepreneurs of the sector, CARBUNION. This framework, adopted in accordance with the provisions of the Council Decision of 10 December, is set up " as the instrument for the planning of public policies for the management of the coal mining sector (...) in the the scenario established by the Decision. " Pursuing, among other objectives, "mitigating the impact of job losses, as well as their impact on the regional economy."
In order to achieve the various objectives set out in it, various aid lines were allocated, including aid for exceptional costs, in one of its forms, ' the aid of a (a) social security schemes designed to finance the reduction of the workforce of coal production units to be closed. " Such aid makes it possible to assume the cost of social benefits arising from the retirement of those who do not have the statutory retirement age, or the payment of compensation to the legal system, as set out in the Annex to that decision. (a) the Community, having regard to the provisions of its Article 4 'Aid to cover exceptional costs'.
These aid lines are developed by Royal Decree 676/2014 of 1 August 2014 establishing the system of aid for labour costs intended to cover exceptional costs linked to plans for the closure of production of coal mining companies. In accordance with this rule, from 1 January 2013 to 31 December 2018, it will be possible to finance the reduction of the companies ' own templates which close their coal production units, by means of aid for labour costs for older workers and by means of voluntary low-level compensation, to which workers would be able to fulfil a set of objective requirements. Such measures allowed to cover the loss of employment of workers in the sector, whose departure was planned in a staggered manner until 31 December 2018.
However, the current circumstances of the sector, motivated by the fall in the price of coal in international markets with the consequent loss of competitiveness of domestic coal against imported coal in the In the last few months, they have led to the production of coal following a downward curve which forces the majority of companies to bring forward the date of closure initially planned and to incur declarations of competition from creditors or in situations of insolvency and liquidation that lead, inexorably, to the extinction of the work of your templates.
Thus, the international price of coal has evolved downward in the last two years having reached an average price of CIF (cost, insurance and freight) below 55 euros per tonne, in March 2015, at ports ARA (Amsterdam, Rotterdam and Antwerp) which are often used as a reference in Europe. This collapse of the fall in coal prices much more than expected at the time of the signing of the new Framework for Action for the period 2013-2018 and the uncertainty about the evolution of the international markets is causing serious competitiveness problems for both Spanish coal mining companies and other European countries which have seen their potential for indigenous coal supply enormously limited.
In this context of the closure of those non-competitive production units in the coal mining sector, the social measures adopted in Royal Decree 676/2014 of 1 August are clearly insufficient. The established requirements have been foreseen for a progressive cessation that would culminate in 2018. It is therefore important to alleviate the impact that the coming closure of mines can cause in the mining areas, where there is already a high rate of unemployment and limited job reintegration opportunities for some. workers who are doing very specific tasks, themselves of a sector in crisis, in jobs that require particular physical characteristics of the worker, in particular, great physical wear.
It is, in short, to facilitate access to aid already planned, in support of the mining companies, which arrive at this very indebted and with a lack of liquidity, bearing the cost of the reduction. of the own templates, as agreed in the Framework of Action for Coal Mining and Mining Comarcas for the period 2013-2018, the aim of which is to ensure a competitive mining of the coal sector in accordance with the established in the European Union legislation.
To do this, it is sufficient to allow the date of entry into the advanced age support system of those workers who would otherwise have been incorporated into the aid scheme in 2017 or 2018. It is therefore a question of anticipating this date by making it more flexible to meet the requirements of equivalent age and contribution period, which would be offset by a minorization of the amount of aid.
In addition, access to social aid for labour costs by means of voluntary low-paid leave is provided on an exceptional basis, to workers who are incorporated in the company's templates. private coal mining on a non-competitive basis as of 1 January 2015 and after 31 December 2011.
In the adoption of these exceptional measures of a social and voluntary nature in favour of the workers of the non-competitive coal mining companies, the circumstances of extraordinary and urgent need are met. Article 86 of the Spanish Constitution is required as an enabling budget to make use of this normative figure. The crisis in the sector, which has been exacerbated by the evolution of coal prices in international markets, makes it essential to address the social and regional impact of the closure processes, as provided for in Community legislation, and ensure, without delay, that the set of non-competitive coal mining surplus templates may be accessible to the categories of aid covered by Article 4 of Council Decision 2010 /787/EU of 10 December 2010.
IV
The text of the Royal Decree-Law is completed with an additional provision, a transitional provision and three final provisions.
The purpose of the single additional provision is to authorise the formalisation of advances made in 2014 to take account of the interest on late payments made to the European Union and to apply to 31 de December 2014.
In the financial year 2014, payments made to the European Union, resulting from interest on late payment due to the delay in making available the European Union's own resources, have been left to be formalised. (a) a debt which was born as a result of the withdrawal of goods under customs control and which was circulating under the provisions of the External Community Transit, in the amount of EUR 3,172,388,46.
By having these advances the consideration of obligations of previous exercises require for their formalization, in application of the provisions of Article 34 (4) of Law 47/2003, of November 26, General Budget, a rule with a range of law.
The principle of transparency and legal certainty requires that these obligations for previous financial years should be regularised in an immediate manner. Therefore, the circumstance of extraordinary and urgent need that Article 86 of the Spanish Constitution requires.
The three final provisions relate to, respectively, the title of competence, the possibility of modifying in the future by rules of regulatory range the content of which having said rank have been modified. by the present Royal Decree-Law and the entry into force of the Royal Decree-Law.
In its virtue, making use of the authorization contained in article 86 of the Spanish Constitution, on the proposal of the Ministers of Finance and Public Administrations and of Industry, Energy and Tourism and, after deliberation of the Council of Ministers at its meeting on the 10th of 2015,
DISPONGO:
CHAPTER I
Tax character measures
Article 1. Amendment of Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the Laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.
With effect from January 1, 2015, the following amendments are made to the Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage:
One. A new point (y) is added to Article 7, which is worded as follows:
" and) The economic benefits established by the Autonomous Communities in terms of minimum income for insertion to guarantee subsistence economic resources to persons who lack them, as well as other aid established by them or by local authorities to meet, in accordance with their regulations, groups at risk of social exclusion, social emergency situations, housing needs of people without resources or food needs, schooling and other basic needs of minors or persons with disabilities when they and the persons in charge of them, lack sufficient financial means, up to a maximum annual sum of 1,5 times the public indicator of multiple-effect rents.
The aid granted to victims of violent crime as referred to in Law 35/1995 of 11 December, of aid and assistance to victims of violent crime and against sexual freedom, will also be exempt. aid provided for in Organic Law 1/2004 of 28 December of Comprehensive Protection Measures against Gender Violence and other public aid to victims of gender-based violence for such a condition. "
Two. A new paragraph 4 is added to the fifth additional provision, which is worded as follows:
" 4. The aid granted under the provisions of Royal Decree 920/2014 of 31 October 2014 governing the direct award of grants to compensate for the costs incurred shall not be included in the taxable amount of this tax. the reception or access to television audiovisual media services in the buildings affected by the release of the digital dividend. "
Three. Article 101 (5) (3) and (a) of this Law are amended as follows:
" 3. The rate of retention and income on account of income from work derived from teaching courses, conferences, colloquia, seminars and the like, or derived from the elaboration of literary, artistic or scientific works, provided that Cede the right to their exploitation, will be 15 percent. This percentage shall be reduced by half in the case of income from work obtained in Ceuta and Melilla which are entitled to the deduction in the quota provided for in Article 68.4 of this Law. "
" (a) 15%, in the case of the performance of professional activities established on a regulatory basis.
However, the percentage of 7 percent will be applied to the performance of professional activities that are regulated.
These percentages will be halved when yields are entitled to the deduction in the quota provided for in Article 68.4 of this Act. "
Four. The additional 30th provision is amended, which is worded as follows:
" Additional 30th Disposition. Scales and retention rates applicable in 2015.
1. In the 2015 tax period the scales for determining the full quota of the tax will be:
(a) The general scale of the tax referred to in Article 63 (1) (1) of this Law shall be as follows:
| Full quota - Euros | Resto base liquidable - Up to Euro | Type applicable - Percentage | |
|---|---|---|---|
| 0.00 | 0.00 | 12.450.00 | 9.50 |
| 12.450.00 | 1.182.75 | 7.750.00 | 12 |
| 20.200.00 | 2.112.75 | 13.800.00 | 15 |
|
34,000.00 | 4,182.75 | 26,000.00 | 18,5 |
| 60,000.00 | 8,992.75 | 22.5 | 22.5 |
(b) The scale referred to in Article 65 of this Law shall be as set out in point (a) above and the following:
| Full quota - Euros | Resto base liquidable - Up to Euro | Type applicable - Percentage | |
|---|---|---|---|
| 0.00 | 0.00 | 12.450.00 | 10.00 |
| 12.450.00 | 1.245.00 | 7.750.00 | 12.50 |
| 20.200.00 | 2.213.75 | 13.800.00 | 15.50 |
|
34,000.00 | 4.352.75 | 26,000.00 | 19.50 |
|
60,000.00 | 9.422.75 | Forward | 23.50 |
(c) The scale of the savings referred to in Article 66 (1) (1
.(d) The scale of the savings referred to in Article 66 (2) of this Law shall be as follows:
| Full quota - Euros | Resto base liquidable of savings - To Euro | Applicable Type - Percentage | |
|---|---|---|---|
|
0 | 0 | 6,000 |
19.5 |
|
6.000.00 | 1,170 | 44,000 | 21.5 |
| 10.630 | Forward | 23.5 |
e) The scale of the savings referred to in Article 76 (1) of this Law shall be as follows:
| Full quota - Euros | Rest-off-basis-saving from savings - Up to Euro | Applicable Type - Percentage | |
|---|---|---|---|
|
0 | 0 | 6,000 | |
| 6.000.00 | 600 | 44,000 | 11 |
| 50,000.00 | 5.440 | Onward | 12 |
(f) The scale referred to in Article 93 (2) (e) (e) of this Law shall be as follows:
| Applicable Type - Percentage | |
|---|---|
|
to 600,000 euros | 24 |
| From 600.000.01 Euro onwards | 47 |
g) The scale referred to in Article 93 (2) (e) of this Law shall be as follows:
| Full quota - Euros | Rest-off-basis-saving from savings - Up to Euro | Applicable Type - Percentage | |
|---|---|---|---|
|
0 | 0 | 6,000 | 19.5 |
|
6.000.00 | 1,170 | 44,000 | 21.5 |
| 10.630 | Onward | 23.5 |
2. In the 2015 tax period, in order to determine the rate of withholding or income to be applied to the performance of the work satisfied before 12 July, to which the general retention procedure is applicable, Article 82 of the Income Tax Regulation of the Physical Persons, the retention scale referred to in Article 101 (1) of this Law shall be as follows:
| retention - Euros | Rest base to calculate retention type - Up to Euro | Applicable Type - | ||
|---|---|---|---|---|
| 0.00 | 12.450.00 | 2000 | ||
| 2.490.00 | 7.750.00 | 25,00 | ||
| 20,200,00 | 4,427.50 | 13.800.00 | 31.00 | |
| 34,000.00 | 8.705.50 | 26,000.00 | 39.00 | |
| 60,000.00 | 18.845.50 | Onward | 47.00 |
From July 12 to calculate the rate of withholding or income applicable to yields that are satisfied or paid from that date, the retention scale to be taken into consideration shall be as follows:
| retention - Euros | Rest base to calculate retention type - Up to Euro | Applicable Type - | ||
|---|---|---|---|---|
| 0.00 | 12.450.00 | 19.50 | ||
| 12.450.00 | 2.427.75 | 7.750.00 | 24,50 | |
| 20,200,00 | 4.326, 5 | 13.800.00 | 30,50 | |
|
34,000.00 | 8.535, 5 | 26,000.00 | 38.00 | |
|
60,000.00 | 18.415, 5 | Forward | 46.00 |
The rate of withholding or income on account shall be regulated in accordance with the previous scale, if applicable, in the first returns of the work to be satisfied or paid from 12 July, in accordance with the provisions of the Regulation of the Income Tax of Physical Persons.
However, the regularisation referred to in the preceding paragraph may, at the option of the payer, be carried out in the first performance of the work to be satisfied or paid from 1 August, in which case the type of Retention or entry into account to practice on the performance of the work satisfied prior to this date shall be determined by taking into consideration the retention scale referred to in the first paragraph of this paragraph.
3. In the 2015 tax period:
(a) The percentage of withholding and income applicable to the income provided for in Article 101 (3) of this Law, satisfied or paid before 12 July, shall be 19%. The percentage of withholding or income to account applicable to those returns that are satisfied or paid from that date shall be 15%.
(b) The percentage of withholding and entry into account referred to in the first subparagraph of Article 101 (5) (a) of this Law applicable to yields satisfied or paid prior to 12 July shall be the 19 percent. However, that percentage shall be 15% where the volume of total yields of such activities for the preceding year is less than EUR 15 000 and represents more than 75% of the sum of the full income from the economic activities and the work obtained by the taxpayer in that financial year, and the taxpayer would have communicated to the payer of the income the concurrency of that circumstance, the payer being obliged to keep the communication duly signed. The percentage of withholding or income applicable to the income that is paid or paid from that date shall be 15%.
(c) The percentage of withholding and entry into account referred to in the second subparagraph of Article 101 (5) (a) of this Law applicable to yields satisfied or paid prior to 12 July shall be 9 percent. The percentage of withholding or income applicable to the income that is paid or paid from that date shall be 7%.
d) The rate of withholding and income of the 19 percent provided for in Article 101 of this Law will be 20 percent when the obligation to retain or enter into account would have been born before July 12. Where the birth of the obligation to retain or enter into account would have occurred from that date, the percentage of withholding or income to be taken into account shall be 19,5%.
(e) The rate of retention of the 35 per cent provided for in Article 101 (2) of this Law shall be 37 per cent, the percentage of retention of 45 per cent provided for in Article 93 (2) (f) of this Act. Law will be 47 per cent and the percentage of the income on account referred to in Article 92.8 and the payment on account of the 19 per cent provided for in the additional twenty-sixth provision, both of this Act, will be 20 per cent. '
Five. The additional thirtieth provision is amended, which is worded as follows:
" Additional 30th Disposition. Autonomous scale applicable to residents in Ceuta and Melilla.
The autonomic scale applicable to taxpayers who have their habitual residence in Ceuta or Melilla shall be that provided for in Article 65 of this Law. "
Article 2. Amendment of Law 27/2014 of 27 November of the Company Tax.
With effect from January 1, 2015, the following amendments are introduced in Law 27/2014 of 27 November of the Corporate Tax:
One. Point (n) of the third-fourth transitional provision is repealed.
Two. A transitional tritth-eighth provision is added, which is worded as follows:
" Transient disposition 30th octave. Percentage of withholding or income to account applicable in 2015.
From January 1, 2015 to July 11, 2015, the percentage of withholding or income as referred to in Article 128 (6) (a) of this Law will be 20 percent. This percentage will be 19.5 percent from July 12, 2015 to December 31, 2015. "
Article 3. Amendment of the recast text of the Non-Resident Income Tax Act, approved by the Royal Legislative Decree 5/2004, of 5 March.
The following amendments are made to the recast text of the Non-Resident Income Tax Act, approved by the Royal Legislative Decree 5/2004, of 5 March:
One. The second paragraph of Article 38 (1) is amended, which is worded as follows:
"2. The full quota shall be determined by applying on the basis of assessment the rate of charge corresponding to those provided for in the Corporate Tax rules."
Two. The ninth additional provision is amended, which is worded as follows:
" Additional provision ninth. Tax rates applicable in 2015.
In the year 2015, for taxes due before July 12, the rate of charge of the 19 percent provided for in Article 19 (2) and in Article 25 (1) (a) and (f) of this Law shall be 20 percent. These rates will be 19.5% when the tax becomes due from that date. "
Article 4. Non-embargable public benefits and aid.
1. The provisions of Article 607 of Law No 1/2000 of 7 January of 7 January of Civil Procedure shall apply to liens ordered in the field of judicial and administrative proceedings which are subject to the following provisions public:
(a) The economic benefits established by the Autonomous Communities in terms of minimum income for insertion to guarantee subsistence economic resources to persons who lack them.
(b) Other aid established by the Autonomous Communities or by local authorities to meet, in accordance with their rules, groups at risk of social exclusion, social emergency situations, needs housing persons without resources or food needs, schooling and other basic needs of minors or persons with disabilities when they and the persons in their care lack sufficient economic means.
(c) The benefits and aid provided by the State for the purposes of the above paragraphs.
d) Aid granted to victims of violent crime as referred to in Law 35/1995 of 11 December 1995 on aid and assistance to victims of violent crime and against sexual freedom and aid provided for in the Law Organic 1/2004, of December 28, of Comprehensive Protection Measures against Gender Violence and other public aid to victims of gender-based violence for such a condition.
2. The benefits and aids referred to in this Article shall be considered as a further perception within the meaning of Article 607 (3) of the Civil Procedure Act.
CHAPTER II
Energy-related measures
Article 5. Unit price for the financing of payments for capacity.
Unit prices for the financing of the capacity payments covered by Annex III of Order ITC/2794/2007 of 27 September 2007, for which electricity tariffs are revised from 1 October 2007, and in the Order ITC/3127/2011 of 17 November 2011 regulating the power availability service for capacity payments and amending the investment incentive referred to in Annex III to Order ITC/2794/2007 of 27 June 2011, September, applicable by the energy acquired by the subjects referred to in the seventh additional provision of the Order ITC/3860/2007 of 28 December, for which electricity tariffs are revised from 1 January 2008, shall be as follows:
|
Peages
| Unit Price for Payment Financing by capacity Euro/kWh (b.c.) | ||||||
|---|---|---|---|---|---|---|---|
| P1 | P2 | P3 | P4 | P5 | P6 | ||
|
-voltage Peages: |
|
|
|
|
|
| |
|
2.0 A (Pc ≤ 10 kW). | 0.008181 |
|
|
|
|
| |
| 2.0 DHA (Pc ≤ 10 kW). | 0.008430 | 0.001422 |
|
|
|
| |
|
2.0 DHS (Pc ≤ 10 kW). | 0.008430 | 0.001920 | 0.001138 |
|
|
| |
|
2.1 A (10 < Pc ≤ 15 kW). | 0.008181 |
|
|
|
|
| |
| 2.1 DHA (10 < Pc ≤ 15 kW). | 0.008430 | 0.001422 |
|
|
|
|
|
|
2.1 DHS (10 < Pc ≤ 15 kW). | 0.008430 | 0.001920 |
|
| |||
| 3.0 A (Pc > 15 kW). | 0.014798 | 0.007606 | 0.000102 |
|
|
| |
| High voltage Peages: |
|
|
|
|
|
|
|
| 3.1 A (1 kV to 36 kV). | 0.0011365 | 0.006119 | 0.000000 |
|
|
| |
| 6.1A (1 kV to 30 kV). | 0.0011365 | 0.005246 |
0.003496 | 0.002622 | 0.002622 | 0.000000 | |
|
6.1B (30 kV to 36 kV). | 0.0011365 | 0.005246 | 0.003496 | 0.002622 | 0.002622 | 0.000000 | |
| 6.2 (36 kV to 72.5 kV). | 0.0011365 | 0.005246 | 0.003496 | 0.002622 | 0.002622 |
0.000000 | |
|
6.3 ( 72.5 kV to 145 kV). | 0.0011365 | 0.005246 | 0.003496 | 0.002622 | 0.002622 | 0.000000 | |
| 6.4 (Greater than or equal to 145 kV). | 0.0011365 | 0.005246 | 0.003496 | 0.002622 | 0.002622 | 0.000000 | |
Article 6. Amendment of Law 24/2013 of 26 December of the Electrical Sector.
A paragraph is added at the end of article 9.3 of Law 24/2013 of December 26, of the Electrical Sector, worded as follows:
" Article 9.
3. (...)
(...)
(...)
In addition, in an exceptional manner and provided that the security and economic and financial sustainability of the system are guaranteed, with the conditions that the Government will regulate, it will be possible to establish reductions in tolls, charges and costs. for certain low voltage consumer categories of self-consumption supply mode. In any case, both the maximum contracted power of consumption and the installed generation shall not exceed 10 kW. "
Article 7. Exceptional measures of a social and voluntary nature in favour of workers in non-competitive coal mining companies.
1. By way of exception, access to the labour cost aid for advanced age workers planned for the years 2017 and 2018 in Royal Decree 676/2014 of 1 August 2016 may be anticipated from 1 January 2016 for the period from 1 January 2016. the scheme of aid for labour costs is established to cover exceptional costs linked to plans for the closure of production units of coal mining companies, as set out below:
(a) Such aid may be granted to mining undertakings which are eligible to be beneficiaries in accordance with Article 4 of that royal decree, provided that their workers fulfil the following conditions: objectives:
1. Your condition of workers with an indefinite contract in the requesting company.
2. º 50 and two or more years of equivalent age, with the application of the reducing coefficient corresponding to them.
This requirement shall be understood in those workers who, without this age, had their pre-retirement provided for up to 31 December 2018, having maintained, up to that date, the reduction coefficient they had assigned at the time of the extinction of their employment relationship.
3. Antiquity in the company in which they cause low, at least three consecutive years, to count from the extinction of the employment relationship that gives rise to these aids.
4. º Contributions to the Special Regime of Coal Mining of Social Security for at least nine years.
5. The workers must be accredited by the statutory retirement age as provided for in Article 161 and in the twentieth transitional provision of the recast text of the General Law on Social Security, adopted by The Royal Decree of Law 1/1994 of June 20, the minimum period of contribution required to access it in any of the social security schemes. In the case of minimum period legislation, the worker who is already receiving the aid will be guaranteed until he reaches a new minimum period required to access his retirement.
(b) The quantification of the aid shall be carried out in accordance with the provisions of Article 9 of Royal Decree 676/2014 of 1 August 2014, applying a percentage reduction according to the worker's equivalent age.
In this way, once the guaranteed gross quantity is calculated it will be reduced by 4.66 percent to the workers whose equivalent age is equal to or greater than 53 years and less than 54 years. In the event that the equivalent age is equal to or greater than 52 years, or the same is understood to be fulfilled according to this Royal Decree-law, the reduction of this amount will be 9.32 percent.
(c) Applications from companies wishing to benefit from social assistance for labour costs for older workers in advance may be submitted, together with the other documents required by the Commission. Article 10 of Royal Decree 676/2014 of 1 August 2014 at any time from 1 September 2015 until 15 September 2017.
(d) These aids shall be maintained for each worker until the statutory retirement age is reached as provided for in Article 161 and in the twentieth transitional provision of the recast of the General Law of the Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June. In the case of statutory changes in the statutory retirement age, the worker who is already receiving these benefits will be guaranteed until he reaches the legal age for access to his retirement.
2. Exceptionally, the workers of the mining companies liable to be beneficiaries of the aid under Royal Decree 676/2014 of 1 August 2014, when requested by their companies, may be voluntarily accepted on a voluntary basis. before 1 October 2015, provided that the following objective requirements are established:
(a) Its seniority in the Special Regime of Coal Mining of Social Security since at least three years.
(b) Your status as workers in the template prior to 1 January 2015 and after 31 December 2011, in any of the private coal mining companies listed in the Annex to that Royal Decree.
c) An age in the enterprise in which they cause low, at least one year before the termination of the contract of employment.
3. The decision to grant the aid provided for in this Article shall be conditional upon the accreditation of the effective compliance by the workers of the mining company with the requirements laid down therein.
4. The application of these exceptional measures shall be governed by the provisions of this Royal Decree-Law No 676/2014 of 1 August 2014.
5. In any event, undertakings which do not comply with these exceptional measures may be granted access to the aid provided for in Royal Decree 676/2014 of 1 August, provided that the conditions and other conditions laid down therein are met.
Single additional disposition. Formalisation of the current budget of Section 34 "Financial Relations with the European Union" of advances to be applied to the budget at 31 December 2014.
The formalization of the current budget of Section 34 "Financial Relations with the European Union" of the advance pending to be applied to the budget at 31 December 2014, made in order to meet the payment to the Union, is authorized European interest for late payment resulting from the delay in making available certain traditional own resources, amounting to EUR 3,172,388,46. The advance shall apply to the credit provided in Service 01, Programme 943M, concept 352 Interest in arrears.
Single transient arrangement. Transitional unit price for the financing of payments for capacity.
Transitional, unit prices for the financing of the capacity payments regulated in Article 5 to be applied for billing purposes in the period from 1 August 2015 until 31 December 2015. 2015, both included, will be as follows:
|
Peages | Unit Price for Financing of Payments by Capacity Euro/kWh (b.c.) | ||||||
|---|---|---|---|---|---|---|---|
| P1 | P2 | P3 | P4 | P5 | P6 | ||
| Low-voltage Peages: |
|
|
|
|
|
| |
| 2.0 A (Pc ≤ 10 kW). |
|
|
|
|
|
| |
|
DHA (Pc ≤ 10 kW). |
0.006078 | 0.001026 |
|
|
|
| |
| DHS (Pc ≤ 10 kW). | 0.006078 | 0.001384 | 0.000821 |
|
|
| |
| 2.1 A (10 < Pc ≤ 15 kW). |
|
|
|
|
|
| |
|
DHA (10 < Pc ≤ 15 kW). |
0.006078 | 0.001026 |
|
|
|
| |
| 2.1 DHS (10 < Pc ≤ 15 kW). | 0.006078 | 0.001384 | 0.000821 |
|
|
| |
| 3.0 A (Pc > 15 kW). | 0.010669 | 0.005484 |
|
|
| ||
|
|
|
|
|
|
|
| |
| 3.1 A (1 kV to 36 kV). | 0.008194 | 0.004412 | 0.000000 |
|
|
| |
|
6.1A (1 kV to 30 kV). |
0.008194 | 0.003782 | 0.002521 | 0.001891 | 0.001891 | 0.000000 | |
| 6.1B (30 kV to 36 kV). | 0.008194 | 0.003782 | 0.002521 |
0.001891 | 0.001891 | 0.000000 | |
| 6.2 (36 kV to 72.5 kV). | 0.008194 | 0.003782 | 0.002521 | 0.001891 | 0.001891 |
0.000000 | |
|
6.3 ( 72.5 kV to 145 kV). | 0.008194 | 0.003782 | 0.002521 | 0.001891 | 0.001891 | 0.000000 | |
| 6.4 (Greater than or equal to 145 kV). | 0.008194 | 0.003782 | 0.002521 | 0.001891 | 0.001891 | 0.000000 | |
Final disposition first. Competence title.
Chapter I of this Royal Decree-Law is issued under the provisions of Article 149.1.14ª of the Constitution, which confers exclusive jurisdiction on the State of the general treasury with the exception of Article 4, which is under the provisions of Article 149.61st of the Constitution, in the field of procedural law.
Articles 5 and 6 of this Royal Decree-Law are dictated by the exclusive powers that Article 149.1, Rules 13 and 25. of the Constitution, attribute to the State in the field of bases and coordination of the general planning of the economic activity and bases of the energy and mining regime, respectively.
Article 7 of this Royal Decree-law is dictated by the exclusive powers that Article 149.1, rules 7. and 13. of the Constitution attribute to the State in matters of labor and law enforcement and coordination of the law. general planning of economic activity.
Final disposition second. Amendment of regulatory provisions.
The amendments which, after the entry into force of this Royal Decree-law, may be carried out in respect of the regulatory standards which are the subject of modification by the present Law, may be effected by rules of the Regulatory framework for the rule in which they are currently listed.
Final disposition third. Entry into force.
This Royal Decree-law shall enter into force on the day following that of its publication in the "Official State Gazette".
Given in Madrid, July 10, 2015.
FELIPE R.
The President of the Government,
MARIANO RAJOY BREY
