Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-7765
The progressive deterioration of public finances experienced since the start of the economic crisis made inevitable the adoption of a series of measures by the end of 2011, through the adoption of the Royal Decree-Law 20/2011, of 30 December, on urgent measures in budget, tax and financial matters for the correction of the deficit, aimed to lay the basis for the reduction of the budgetary imbalance , as a starting point to achieve economic recovery.
In such circumstances, with a rate of growth negative of the product inside gross, with a high deficit public, a rate of stop growing and a fall in the number of occupied, between them measures incorporated to the ordering tax by the cited Real Decree-Law 20 / 2011, was inescapable the establishment of an assessment complementary temporary to the share full State in the tax on the income of them people physical , applicable for them periods tax 2012 and 2013, later extended to 2014 through the law 22 / 2013, of 23 of December, of budgets General of the State for the year 2014, assessment that reinforced the escalation of the taxes and required of a remarkable effort from them contributing.
Once stabilized revenue figures, taken numerous measures in the field of tax, whose ultimate goal has been to contribute to the recovery of economic activity and growth, therefore, to job creation and maintaining the reduction of the public deficit, fulfilling the objective of stability of public finances undertaken with the European authorities and regaining credibility in the sustainability of the public accounts.
After two years, 2012-2013, especially difficult given the severity of the measures introduced, in a context of incipient economic recovery, was addressed during 2014 ambitious reform tax, embodied in positive law in law 26/2014, of 27 November, that amending law 35/2006 of 28 November, physical persons income tax , the consolidated text of the law on the income of non-resident tax, approved by Royal Legislative Decree 5/2004, of 5 March, and other tax rules, 27/2014, of 27 November, tax, and 28/2014, of 27 November, that amending the law 37/1992 of 28 December, on value added tax , the law 20 / 1991, of 7 of June, of modification of them aspects fiscal of the regime economic Fiscal of Canary, the law 38 / 1992, of 28 of December, of taxes special, and the law 15 / 2013, of 29 of October, by which is established certain measures in matter of taxation environmental and is adopt other measures tax and financial.
This reform incorporates a significant and widespread reduction in the tax burden borne by taxpayers, whose last realization has to be an increase in disposable income by and, as a result, an improvement in various economic variables.
The tax reform which came into force on January 1, 2015 is designed to a gradual implementation in two phases, 2015 and 2016, because in the context of the current economic forecasts at that time the Government acted wisely in the conciliation between the objectives of budgetary stability and the objective pursued with the reform to shore up economic growth and job creation. However, the evolution of the economy has been more positive than expected and forecasts have been continually improved. The macroeconomic scenario adopted in the process of elaboration of the General State budget by 2015, time that is designing the fiscal reform, expected growth in real gross domestic product of 2 percent for this year, and currently, the official forecast is that growth will reach 3.3 percent. Similarly, the initial forecast for the year 2015 was an increase of employment, in terms of equivalent jobs full time, from 1.4 per cent, and already in the first quarter of 2015, according to data from the quarterly national accounts, has grown at an annual rate of 2.8%, double than expected, and expected growth of 3% in 2015.
Economic upswing comes is also manifest in the improvement of tax collection. The bases taxable added of the main taxes grew a 2.6 percent in the year 2014, by first time after six years consecutive of descents. Now, the bases taxable have accelerated its rate of growth in the first quarter of 2015 to a 4.2 per cent. Thus tax revenues have grown steadily in the first months of the year, even being already in force tax reform. Tax revenue in homogeneous terms, corrected the different rhythms of tax returns and other calendar effects, i.e. grew between January and may to an annual rate of 3.7 percent. In the case concrete of the tax on the income of them people physical, the fundraising in terms homogeneous is maintains in levels practically equal to the year previous, so the good rhythm of the increase of the employment and the moderate improves in them wages media make that is is compensating the cost initial of the reform fiscal with the growth of them incomes subject to assessment.
For these reasons, it is possible to forward the second phase of the reduction in income TAX, six months to July 2015. With the current evolution of the fundraising, is advisable accelerate it implementation of any of them measures of the reform tax, ahead of the calendar initially designed, so is increase it lowers tax of the tax on the income of them people physical corresponding to the exercise 2015. The automatic impact of the adoption of a new tax rate, through the system of withholdings and payments on account, will increase the liquidity available for taxpayers throughout the second half of this year, in an amount that is estimated at 1.5 billion euros.
On the other hand, the tax on the income of individuals must attend the situation of special difficulty that may be going through certain taxpayers, making it essential to mitigate the taxation of aid perceived that groups are in situations of special need, at the time that avoided the embargo or lock them serving not only tax of tax justice but of social justice criteria.
Them undeniable effects beneficial before referred for consolidate the recovery economic justify the introduction of these measures in our ordering legal of way immediate, since concurs, by its nature and purpose, the circumstance of extraordinary and urgent need that requires the article 86 of the Constitution for the use of the real decree-law, requirement essential, as has reminded, moreover , constitutional jurisprudence.
Based on these premises, chapter I of the present Royal Decree-law consists of four articles.
The first article introduces various modifications in the law on personal income tax.
That article takes the main measure of this Royal Decree-Law whereby the disposable income of the taxpayers of this tax will increase.
The implementation of such a measure is carried out through the adoption of a new State general scale and applicable from 1 January 2015 savings which are reduced by half a point the marginal corresponding to each of the sections of the above scales.
In this stage, and with the purpose of move this increase of income available of form significant to them workers by has alien and autonomous, is approves, for the first of them, a new scale of retention that is will have in has to calculate the type of retention or income to has applicable to them yields of the work that is meet or paid starting from 1 of August , that, logically, will determine a rebate generalized from the cited type of retention. However, them payers may apply the new scale from the own date of entry in force of this Royal Decree-law.
Now, should be noted that as indicated above does not mean that that measure economic effects are limited to reduce the tax burden income satisfied after that date, since to calculate the new rate of withholding tax is taken into account the new scale and benefits obtained from the 1 January 2015, which determined that the new type of retention is less to correct supported retaining excess in the Payroll for the previous months, making this effectively cut with effect from 1 January 2015.
As for self-employed workers, under the same perspective of increasing their disposable income, boils generally the rate of withholding tax, which shall be set, anyone who is the level of their income, by 15 percent starting from the entry into force of this Royal Decree-law. At the same time, after that date, is reduced to 7 percent type of retention or payment to applicable account during the first three years of the start of the professional activity.
The previous reduction forces reduced by the same amount the amount of the fixed rate of withholding tax applicable to the work yields derived from teaching courses, conferences or similar, as well as the development of works of literary, artistic or scientific, provided that you give the right to its exploitation.
Similarly, in relation to income from savings and other income subject to withholding, the kind of withholding or income to applicable account starting from the entry into force of this Royal Decree-Law, which shall be fixed by 19.5 percent from the current 20 percent is minora.
In addition, given the special situation that may be happening certain taxpayers, are declared exempt public aid granted by the autonomous communities or local entities to cater to groups in risk of social exclusion, social emergency housing needs of persons without resources or needs of food, education and other basic needs of children or people with disabilities when they lack financial means sufficient up to an annual maximum amount set of 1.5 times the public indicator of income from multiple effects, as well as aid and assistance to victims of violent crimes and against sexual freedom and, in particular, to victims of gender-based violence.
Moreover, given its small amount and the high number of taxpayers affected, that can even get to produce a taxation upper to it own helps perceived where, by perceive it same, is converted in forced to present statement, is declare also exempt them aid perceived for compensate them costs derived of it reception or access to them services of communication audiovisual television in them buildings affected by the release of the dividend digital finally in the same terms that in previous years, clarifies what the regional scale applicable to taxpayers who are resident in Ceuta and Melilla.
He article second, as consequence of them reductions in them types of retention and income to has previously designated, modifies the law 27 / 2014, of 27 of November, of the tax on societies, lowering the type of retention or income to has applicable of the 20 to the 19.5 percent starting from the entry in force of this Real Decree-law.
Also, for the same reasons, the third article modifies the consolidated text of the law on the income of non-resident tax, approved by Royal Legislative Decree 5/2004, of 5 March, lowering the tax rate provided for in paragraph 2 of article 19 and the letters to)) and (f) of paragraph 1 of article 25 of the above-mentioned consolidated text , to the 19.5 percent, starting from the entry in force of this Royal Decree-law.
Finally, the fourth article, in order to facilitate the achievement of the objectives which are intended for certain benefits and aid granted by public administrations, it limits the possibility of embargo through the application of the rules that already govern today in the field of the Civil procedure law regarding wage garnishments salary, pension, remuneration or its equivalent.
II the chapter II of the present Royal Decree-law is integrated by three articles, through which is adopted certain measures related with the sector energy.
The law 24 / 2013, of 26 of December, of the Sector electric, giving continuity to it already planned with previously in the Law 54 / 1997, of 27 of November, sets the possibility of that the retribution of the activity of production contemplate a component in concept of mechanism of capacity. The objective is, according to the law, provide an adequate coverage margin system and encourage the availability of dispatchable power.
By capacity mechanisms include two types of services: the incentive to invest in capacity service availability in the medium term and long term.
The incentive to invest in long-term capacity is regulated in the order ITC/2794/2007, of 27 September, which are reviewed electricity tariffs as of October 1, 2007, and it aims to repay the investment in new capacity, to ensure coverage of the demand in the long term. This mechanism encourages the put to disposal of the operator of the system of certain power installed that is credited by the Act of put underway of the installation of generation.
The aforementioned order ITC/2794/2007 of 27 September, in addition to the incentive of long-term investment, also regulated a payment in respect of availability service, defining this as a medium-term to complete the setting system services to ensure availability of power at short notice. This availability service developed through the order ITC/3127/2011, on 17 November, which regulates the availability of power of the payments service by capacity and amending the investment incentive which referenced the annex III of the order ITC/2794/2007, of 27 September, maintains the differentiation between incentive to investment and availability service.
He mechanism of funding of them payments by capacity is the planned in the available additional seventh of the order ITC / 3860 / 2007, of 28 of December, by which is reviewed the rates electric starting from the 1 of January of 2008. According to her, are forced to pay for capacity all marketers and direct consumers in market energy that actually acquire through different modalities of engagement and destined to the Spanish domestic consumption, except for the energy consumption of production and consumption of pumping.
Them prices unit for the funding of them payments by capacity that are currently of application to the demand are them established in the available additional fourth of the order ITC / 3353 / 2010, of 28 of December, by which is set them tolls of access starting from 1 of January of 2011 and them rates and raw of them facilities of the regime special , to which must be added provided for toll access supervalle I.2.2.3 annexed to the order ITC/2585/2011, from 29 September, which are revised access tolls, toll access supervalle prices are set and updated certain rates and premiums of the facilities of the special regime, as of October 1, 2011 , and provided for the tolls of access 6.1A and 6.1B in annex I.2 of the EIT/2444 order/2014, of 19 December, establishing tolls for access of electricity by 2015 in 2010, prices of the capacity payments were reviewed in order to adapt them to the entry into force of the mechanism regulated in the Real Decree 134/2010 , of 12 February, which establishes the procedure of resolution of restrictions by security of supply and amending Royal Decree 2019 / 1997, of 26th December, which organizes and regulates the electricity production market.
This mechanism was of application to facilities of generation that used as fuel coal indigenous and them costs derived of its application posed an overrun direct for the consumer that contributes to its financing through them payments by capacity.
The fact that on December 31 of the year 2014 end extended way the mechanism of restrictions by security of supply regulated by the above-mentioned Royal Decree 134/2010, of 12 February, motivates the price revision in payments by capacity.
By the criteria of prudence and to see the real demand behavior, whose recovery is noting, so far has remained the amount consumers pay for this concept, there is an excess of revenue under this heading by the year 2015, which is confirming in addition in different settlements of the electricity sector carried out by the National Commission of markets and competition.
This situation, a review of the prices consumers in respect of payments supported by capacity, adjusting unit values, and that means a reduction of the amount currently paid on an annual basis, thus contributing to the reduction of the electric bill that will remain from its entry into force is collected in this standard.
However, 2015 for an equivalent reduction of the total amount in payments by capacity should be taken into account that unit values apply only to the months remaining in the year (August-December), which translates into an average annual bill of consumer prices decline in recent months top what would represent on an annual basis.
Therefore, measurement must take maximum as far in advance as possible to avoid sudden jumps in the impact that these price changes might pose to consumers in case of delayed approval, that would break the current price stability.
In any case, this measure is adopted without altering is, in any case, economic and financial sustainability of the electrical system required by article 13 of the law 24/2013, December 26, is guaranteed the balance between different items of income and costs that make it up.
The second of the articles of this chapter II includes a modification of the Electricity Sector law to benefit small power consumers who choose backflush electric power.
The article 9 of the law 24 / 2013, of 26 of November, of the Sector electric, regulates the autoconsumo. Paragraph 3 determines that "all consumers subject to any means of subsistence shall be required to contribute to costs and system services by the self-consumed power, when the installation of generation or consumption is connected total or partially the electrics.
So they will be forced to pay the same tolls for access to networks, charges associated with the cost of the system and costs for the provision of the services of the system corresponding to a consumer that is not subject to any consumption patterns described in the previous section.»
It also includes an exception in the case of the non-peninsular territories when they imply a reduction of the costs of such systems, but had not provided for any specific treatment for small consumers.
Today, with this measure is extends the exception to them consumers of small power that decide backflush energy electric with the objective of lower them loads administrative, of management and their costs associated. Its impact for the whole of the electrical system is insignificant, so it is convenient to ease this burden.
It is therefore appropriate to extend this exception to these cases.
In any case, this derogation will develop guaranteeing the safety and the economic and financial sustainability of the electrical system.
It urgent and extraordinary need, in line with others measures adopted in this Real Decree-Law, comes justified by the contribution to the impulse of the economy and to it improves of the competitiveness that is this reduction of prices for them consumers electric.
III chapter II of this Royal Decree-law finally collects other exceptional measures of a social character in favour of uncompetitive coal mining companies.
Decision 2010/787/EU Council on December 10, 2010, on State aid to facilitate the closure of uncompetitive mines, considered that the contribution of coal subsidized sources of indigenous energy sources that contribute to the supply of the European Union not justified indefinite grants maintenance, limiting the possibility for Member States to grant until 2018 supports mine non-competitive to cover costs related with the coal intended for electricity production. So it demanded a closure Plan of non-competitive production units, so that he could develop an orderly cessation of mining activities in these production units that should culminate at the latest 31 December 2018.
However, with this rule is also offered a legal framework that facilitated Member States to effectively mitigate the possible adverse effects of the closures of mines, especially in social aspects, in order to minimize its impact in areas predominantly mining.
In our country this resulted in a framework for action for the mining of coal and the mining regions for the period 2013-2018, agreed on October 1, 2013 for the Ministry of industry, energy and tourism, with the central FITAG-UGT Trade Union, the Federation of industry of CC. OO, the Federation of industry of USE and, the grouping of companies in the sector, CARBUNION. This framework, adopted in accordance with the provisions of the aforementioned Council Decision of 10 December, is set to «planning tool of the public policies of reorganisation of the sector of the mining of coal (...) «in the scenario established by the Decision.» Chasing, among other objectives, «attenuate the impact of causing the loss of jobs, as well as their impact on the regional economy.»
To the attainment of the various objectives laid down therein were different lines of aid, including, so-called aid costs exceptional, being one of its forms, «aid of a social nature to finance processes of downsizing of production units of carbon that will close». Such aid can bear the cost of social benefits derived from the retirement of those who have no legal age of retirement, or the payment of compensation outside the legal system, as it determines the annex to the aforementioned community decision, pursuant to article 4 'Aid to cover exceptional costs'.
These lines of helps them develops the Real Decree 676 / 2014, of 1 of August, by which is establishes the regime of aid by costs labour intended to cover costs exceptional linked to plans of closing of units of production of them companies mining of the coal. According to this rule, since the 1 January 2013 until 31 December 2018, the downsizing of companies which close their units of coal production, by means of aid by labour costs for older workers and by voluntary compensated low, which accessed the workers on the basis of compliance with a set of objective requirements can be financed. Such measures allowed cover the loss of employment of the workers of the sector, whose output is provided of form stepped until the 31 of December of 2018.
However, the current circumstances of the sector, motivated by the fall of the price of coal on the international markets with the consequent loss of competitiveness of national coal from coal imported in recent months, have led to coal production to follow a descending curve that requires most companies to advance the closing date originally planned and to incur in declarations of bankruptcy or insolvency and liquidation leading, inexorably, to the extinction of the employment contracts of its templates.
Thus, the international coal price has evolved downward in the past two years having reached an average CIF (cost, insurance and freight) price below the 55 euros / tonne in March from the year 2015, in ARA (Amsterdam, Rotterdam and Antwerp) seaports that tend to be used as a reference in Europe. This crash of it fall of them prices of the coal much more than it planned in the time of the signature of the new frame of performance for the period 2013-2018 and it uncertainty on the evolution of them markets International is causing serious problems of competitiveness both to them companies of the mining of the coal Spanish as of others countries European that have seen greatly limited their possibilities of supply of coal indigenous.
In this context of closure of those non-competitive production units in the coal mining sector, the social measures taken in Royal Decree 676/2014, of 1 August, are clearly insufficient because the requirements have been provided for a progressive cessation that it would culminate in 2018. Is of paramount importance, therefore, to alleviate the impact that the next closure of mines may cause in the coalfields, where there is already a high rate of unemployment and limited opportunities for re-employment for workers who are performing very specific, own a sector in crisis, in jobs that require some physical characteristics of the worker , in particular, a great wear physical.
It is, ultimately, facilitate access to aid that were already planned, in support of the mining companies, coming to this closing situation very indebted and with lack of liquidity, bear the cost of the own downsizing, as it was agreed in the framework of action referred to the coal mining and the mining regions for the period 2013-2018 whose goal is to ensure a competitive mining of the coal sector in accordance with the regulations of the European Union.
To do this simply allow forward the date of entry to the system of subsidies by advanced age of those workers who, otherwise, would have joined the aid plan in 2017 or 2018. Is is of anticipate, therefore, that date, more flexible the requirements of age equivalent and period of quote, what is would be offset with a deduction of the amount of it helps.
Additionally, is facilitates with character exceptional the access to them aid social by costs labour through low indemnified of character voluntary, to those workers incorporated to them templates of them companies private of the mining of coal not competitive in date previous to 1 of January of 2015 and later to 31 of December of 2011.
In the adoption of these exceptional social and voluntary measures in favour of the workers of uncompetitive coal mining companies, are the circumstances of extraordinary and urgent necessity required by article 86 of the Spanish Constitution as budget enabling for resorting to this normative figure. Indeed, the crisis in the sector, exacerbated by the evolution of the prices of coal on the international markets, is essential to address the impact social and regional processes of closing, as well provided for in Community legislation, and ensure, without delay, that the set of non-competitive surplus of coal mining templates have access to the categories of aid covered by article 4 of Decision 2010/787/EEC of the Council , on December 10, 2010.
The text of the Royal Decree-law is complemented by an additional provision, a transitional provision and three final provisions.
The available additional only has as purpose authorize it formalization to budget of them advances made in the year 2014 to meet them interests of takes subscribers to the Union European and pending of apply to 31 of December of 2014.
In the exercise 2014 have remained pending of formalize to budget payments made to the Union European, derivatives of interests of takes by the delay in it put to available of the Union European of them resources own traditional corresponding to a debt that was born as consequence of the withdrawal of merchandise low control customs and that circulated to the amparo of them provisions of the transit Community external , for an amount of 3.172.388,46 euros.
Having these advances consideration of prior-period obligations require for their formalization, in application of the provisions of paragraph 4 of article 34 of the Law 47/2003, of 26 November, General budget, a standard of legal rank.
By the principle of transparency and legal certainty, it is necessary to, immediately, proceed to regularise these obligations from prior years. Therefore, there is the circumstance of extraordinary and urgent necessity required by article 86 of the Spanish Constitution.
Them three provisions late is refer, respectively, to the title competence, to the possibility of modify in the future through standards of range regulatory the content of which having said range have been modified by the present Real Decree-Law and to the entry in force of the Real Decree-law.
By virtue, making use of the authorisation contained in article 86 of the Spanish Constitution, on the proposal of the Ministers of finance and public administration and industry, energy and tourism and, after deliberation by the Council of Ministers at its meeting in day 10 of 2015, HAVE: CHAPTER I measures tax article 1. Modification of the law 35 / 2006, of 28 of November, of the tax on the income of them people physical and of modification partial of them laws of them taxes on societies, on the income of not resident and on the heritage.
With effect from 1 January 2015, the following changes 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. A new point is added and) article 7, which is drawn up in the following way: «and) economic benefits established by the autonomous communities in concept of minimum insertion income to guarantee economic resources of subsistence to those who lack them, as well as other aid provided by them or by local authorities to meet, with its regulations , to groups in risk of social exclusion, social emergency housing needs of persons without resources or needs of food, education and other basic needs of children or people with disabilities when they and the people in charge, lack of financial means sufficient, up to an annual maximum amount set 1.5 times the public multiple effect income indicator.
Also exempt aid granted to victims of violent crimes referred to in law 35/1995, of 11 December, aid and assistance to victims of offences against sexual freedom and violent, and the aid provided for in the organic law 1/2004, of 28 December, measures of Integral Protection against gender violence «, and other public aid paid to victims of gender-based violence by such condition.»
Two. Add a new paragraph 4 to the fifth additional provision, which is drawn up in the following way: «4. not integrated into the tax base of this tax, aid granted under provisions in the Real Decree 920/2014, on 31 October, which regulates the granting of direct subsidies to compensate for the costs of the reception or access to television in the affected buildings audiovisual communication services by» the release of the digital dividend.»
3. Amending paragraph 3 and the letter to) of paragraph 5 of article 101 of this law that are written in the following way: «3. the percentage of retention and income to count on the work yields derived from taught courses, conferences, symposia, seminars and similar, or derived from the development of works of literary, artistic or scientific, provided that you give the right to its exploitation» It will be 15 per cent. This percentage will be reduced to half in the case of work yields obtained in Ceuta and Melilla, entitled to the deduction in the quota provided for in article 68.4 this Act.»
«to) 15 percent, in the case of the performance of professional activities laid down in rules of procedure.
However, apply the rate of 7 per cent on the performance of professional activities which are established by law.
These percentages are reduced by half when yields are entitled to the deduction in the quota provided for in article 68.4 this Act.»
Four. Modifies the first thirty additional provision, which is worded in the following way: «thirty-first additional provision. Scales and retention rates by 2015.
1 in the tax period 2015 scales for the determination of the total tax from the tax will be: to) the general scale of the tax referred to in number 1 of paragraph 1 of article 63 of this law shall be the following: - up to EUR total tax - taxable Euros remainder payable - base up to euro rate 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 onwards
22.5 b) the scale referred to in article 65 of this law is established in the letter to) previous and next: - up to EUR total tax - taxable Euros remainder payable - base up to euro rate 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 ahead 23.50 c) scale the savings referred to in number 1 of paragraph 1 of the Article 66.
((d) scale the savings referred to in number 1 of paragraph 2 of article 66 of this law will be as follows: taxable savings - up to EUR total tax - EUR rest base taxable savings - up to euro rate applicable - percentage 0 0 6,000 19.5 6000.00 1.170 44,000 21.5 50,000.00 10.630 in later 23.5 e) scale the savings referred to in number 1 of article 76 of this law shall have the following (((: Taxable savings - up to EUR total tax - EUR rest base taxable savings - up to euro rate applicable - percentage 0 0 6,000 10 6000.00 600 44,000 11 50,000.00 5.440 forward 12 f) the scale referred to in number 1 of the letter e) of paragraph 2 of article 93 of this Act shall be the following: taxable Base - euro rate applicable - percentage up to 600,000 euros 24 from 600.000,01 euros on 47 g) scale that is (concerns the number 2 of the letter e) of paragraph 2 of article 93 of this Act will be as follows: taxable savings - up to EUR total tax - EUR rest base taxable savings - up to EUR
Type applicable-percentage 0 0 6,000 19.5 6000.00 1.170 44,000 21.5 50,000.00 10.630 in forward 23.5 2. In the tax period 2015, to determine the type of retention or payment on account to practice on the performances of the work satisfied prior to July 12 to that obtained by application of the general procedure of retention referred to in article 82 of the regulation of the tax on the income of physical persons, the scale of retention to that referred to in paragraph 1 of article 101 of this law shall have the following : Base to calculate the type of retention-until euros fee of retention-Euros rest base to calculate the type of retention-until euros type applicable-percentage 0.00 0.00 12.450,00 20.00 12.450,00 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 in forward 47,00 starting from 12 of July for calculate the type of retention or income to has applicable to them yields that is meet or paid starting from such date, the scale of retention to take into consideration is the following: Base to calculate the rate of withholding tax - up to EUR retention fee - EUR rest base to calculate the rate of withholding tax - up to euro rate applicable - percentage 0.00 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 hereinafter 46,00 retention or income account type regularize according to the previous scale, if necessary, in first yield of the work that has been satisfied or paid on July 12, according to stated in the regulation of the tax on the income of physical persons.
However, the adjustment referred to in the preceding paragraph may be, at the option of the payer, first yields of the work that has been satisfied or paid from 1 August, in which case, the type of retention or income account to practice on the performances of the work satisfied prior to this date shall be determined taking into account the scale of retention referred to in the first subparagraph of this paragraph.
3 in the tax period 2015: to) the percentage of retention and income into account applicable to the yields referred to in paragraph 3 of article 101 of this law, satisfied or paid prior to July 12, will be 19 per cent. The percentage of retention or payment on account apply to those yields that are met or paid after that date will be 15 percent.
((b) the percentage of retention and entering account referred to in the first paragraph of the letter to) of paragraph 5 of article 101 of this law applicable to yields satisfied or paid prior to July 12, will be 19 per cent. However, this percentage shall be 15 percent when the volume of intact of such activities yield corresponding to the period immediately previous less than 15,000 euros and represent more than 75 percent of the sum of the integral yields economic activities and obtained work by the taxpayer in that year and the taxpayer had communicated to the payer of income the concurrence of such circumstance payer being obliged to keep duly signed communication. The percentage of retention or entry into account applicable to returns that are met or paid after that date will be 15 percent.
((c) the percentage of retention and entering account referred to in the second paragraph of the letter to) of paragraph 5 of article 101 of this law applicable to yields satisfied or paid prior to July 12, will be 9 percent. The percentage of retention or entry into account applicable to returns that are met or paid after that date will be 7 percent.
(d) the percentage of retention and income to account for 19 percent provided for in article 101 of this law will be 20 per cent when the obligation of withholding or paying on account had been born prior to July 12. When the obligation of withholding or paying on account had occurred after that date, the percentage of retention or payment on account will be the 19.5 percent.
((e) the percentage of retention of the 35 percent planned in the paragraph 2 of the article 101 of this law, will be the 37 percent, the percentage of retention of the 45 percent planned in the letter f) of the paragraph 2 of the article 93 of this law will be the 47 percent and the percentage of the income to has to is concerns the article 92.8 and of the payment to has of the 19 percent planned in the available additional twenty sixth, both of this law, will be 20 percent."
5. Is modifies the available additional thirty second, that is worded of the following form: «provision additional thirty second.» Scale regional applicable to those resident in Ceuta and Melilla.
The regional scale applicable to taxpayers who have their habitual residence in Ceuta or Melilla shall be provided for in article 65 of this law.'
Article 2. Modification of law 27/2014 November 27, from corporate income tax.
With effect from 1 January 2015, the following modifications are introduced into the law 27/2014, of 27 November, tax: one. Repealing the letter n) of the thirty-fourth transitional provision.
Two. Adds a transitional provision thirty-eighth, which is worded in the following way: «thirty transitional provision octave.» Percentage of retention or payment to applicable account by 2015.
From 1 January 2015 until July 11, 2015, the percentage of retention or payment on account referred to in the letter to) of paragraph 6 of article 128 of this Act will be 20 percent. That percentage will be 19.5 percent since July 12, 2015 until 31 December 2015.»
Article 3. Modification of the consolidated text of the law on the income of non-resident tax, approved by Royal Legislative Decree 5/2004, of 5 March.
The following changes are introduced in the revised text of the law on the income of non-resident tax, approved by Royal Legislative Decree 5/2004, of 5 March: one. The rule is changed 2 of paragraph 1 of article 38, which is worded in the following way: «2nd full fee shall be determined by applying the rate of assessment concerned from among those provided for in the regulations of the tax on the taxable.»
Two. Modifies the ninth additional provision, which is worded in the following way: «ninth additional provision. Assessment rates applicable in 2015.
In 2015, for taxes accrued prior to July 12, the tax rate of 19 percent provided for in paragraph 2 of article 19 and the letters to)) and (f) of paragraph 1 of article 25 of this law, will be 20 percent. The above types will be 19.5 percent when tax is earned after that date.»
Article 4. Benefits and indefeasible public aid.
1 will apply the provisions of article 607 of the law 1/2000, of 7 January, code of Civil procedure, to ordered embargoes in the field of judicial and administrative proceedings which have as their object the following public benefits: to) economic benefits established by the autonomous communities in concept of minimum insertion income to guarantee economic resources of subsistence to those who lack them.
(b) other aid provided by the autonomous communities or local authorities to meet, with its regulations, to groups in risk of social exclusion, social emergency, housing needs of persons without resources or needs of food, education and other basic needs of children or people with disabilities when they and their dependants , lack of financial means sufficient.
(c) the benefits and aid provided for State purposes analogous to those set forth in the preceding paragraphs.
(d) aid granted to the victims of violent crimes that refers law 35/1995, of 11 December, aid and assistance to victims of violent crimes against sexual freedom and aid provided for in the organic law 1/2004 of 28 December, measures of Integral Protection against gender-based violence and other public aid paid to victims of gender-based violence by such condition.
2. allowances and aid referred to in this article shall be considered one perception more for the purposes of paragraph 3 of article 607 of the Civil procedure law.
CHAPTER II article 5 energy-related measures. Unit price for the financing of the capacity payments.
The unit prices for the financing of the capacity payments regulated in annex III of the order ITC/2794/2007, of 27 September, why are reviewed electricity tariffs as of October 1, 2007, and in the order ITC/3127/2011, on 17 November, which regulates the service of availability of power of the capacity payments and modifies the incentive to the investment that makes reference the annex III of the order ITC / 2794 / 2007, of 27 of September, applicable by the energy acquired by them subject to which is refers it available additional seventh of the order ITC / 3860 / 2007, of 28 of December, by which is reviewed them rates electric starting from the 1 of January of 2008, will be them following: tolls of access price unit for the funding of them payments by capacity Euro / kWh (b.c.) P1 P2 P3 P4
Peajes de baja tensión:
2.0 A (Pc ≤ 10 kW).
2.0 DHA (Pc ≤ 10 kW).
2.0 DHS (Pc ≤ 10 kW).
2.1 A (10< Pc ≤ 15 kW).
2.1 DHA (10< Pc ≤ 15 kW).
2.1 DHS (10< Pc ≤ 15 kW).
3.0 A ( Pc > 15 kW).
Peajes de alta tensión:
3.1 A ( 1 kV a 36 kV).
6.1A (1 kV a 30 kV).
0,011365 0,005246 0,003496 0,002622 0,002622 0,000000 6.1B (30 kV to 36 kV).
0,011365 0,005246 0,003496 0,002622 0,002622 0,000000 6.2 (72,5 kV 36 kV).
0,011365 0,005246 0,003496 0,002622 0,002622 0,000000 6.3 (72,5 kV to 145 kV).
0,011365 0,005246 0,003496 0,002622 0,002622 0,000000 6.4 (higher or equal to 145 kV).
0,011365 0,005246 0,003496 0,002622 0,002622 0,000000 article 6. Modification of the law 24/2013, of 26 December, the Electricity Sector.
Is adds a paragraph at the end of the article 9.3 of the law 24 / 2013, of 26 of December, of the Sector electric, drafted in the following terms: "article 9.»
In addition, by way of exception and provided to ensure the security and the economic and financial sustainability of the system, with the conditions that the Government Regulation, may be reduction of tolls, charges and costs for certain categories of consumers in low-voltage supply with consumption mode. «In all case, both the power maximum contracted from consumption as it installed of generation not will be superior to 10 kW.»
Article 7. Exceptional measures of social and voluntary character in favour of workers in the non-competitive coal mining companies.
1. in exceptional cases, you can anticipate from 1 January 2016 access to planned aid by labour costs for older workers for the years 2017 and 2018 in Royal Decree 676/2014, of 1 August, which establishes the intended aid by labour costs scheme to cover exceptional costs linked to the closure of production units of coal mining enterprises (, as provided below: to) be eligible to aid those companies likely to be beneficiaries in accordance with the provisions of article 4 of the aforementioned Royal Decree, where employees meet the following objectives: 1 their status as workers with a permanent contract in the applicant company.
2nd have fifty and two or more years of age equivalent, with the application of the coefficient reducing that them appropriate.
This requirement means fulfilled those workers that regardless of this age had planned his retirement until December 31, 2018, maintained, until that date, the reduction coefficient were assigned at the time of the extinction of their working relationship.
3rd antique in it company in which cause low of, at least, three years consecutive, to count from the extinction of the relationship labor that gives place to these supports.
4th contributions to the scheme special of the mining of the coal of the Social Security for at least nine years.
5 workers must prove on reaching the legal retirement age as provided for in article 161 and the twenty transitional provision of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June, the minimum contribution period required to access the same in any of the Social security schemes. In the course of regulatory amendment of the minimum period, the worker who is already taking such aid, them will be guaranteed until you reach a new minimum period required to access their retirement.
(b) the quantification of the aid is held of conformity with it planned in the article 9 of the Real Decree 676 / 2014, of 1 of August, applying a percentage of reduction depending on the age equivalent of the worker.
Of this form, a time calculated the amount gross guaranteed this is will reduce in a 4.66 percent to them workers whose age equivalent is equal or superior to 53 years and lower to 54 years. In the event of such equivalent age is equal to or more than 52 years, or it is understood accomplished in accordance with this Royal Decree-Law, reducing this quantity will be from 9.32 percent.
(c) requests for companies wishing to qualify for social aid by labour costs for workers in older adults with early character, may be submitted, along with the rest of documentation required in article 10 of Royal Decree 676/2014, of 1 August, at any time from September 1, 2015 until September 15, 2017.
(d) aid will be maintained for each worker until is reached the legal retirement age as provided for in article 161 and the twenty transitional provision of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994, of 20 June. In the so-called of modification normative of the age legal of retirement, the worker that already is charging these supports, them will have guaranteed until reach the age legal to access to your retirement.
(2. exceptionally, is may welcome voluntarily to low indemnified them workers of them companies mining susceptible of be beneficiary of these aid in accordance with the Real Decree 676 / 2014, of 1 of August, when so it request their companies before the 1 of October of 2015, whenever is credited them following requirements objectives: to) their antiquity in the regime special of the mining of the coal of it security Social from , at least, three years.
(b) their status as workers of the template prior to January 1, 2015 and subsequent to December 31, 2011, in any of the private coal mining companies listed in the annex to Royal Decree referred.
(c) a seniority in the enterprise in which cause low of, at least, one year before the extinction of the employment contract.
3. it resolution of award of the aid planned in this article will be conditioned to the accreditation of the effective compliance from them workers of the company mining of them requirements established in the same.
4. the implementation of these measures of an exceptional nature shall be governed in matters not provided for in this Royal Decree-law by Royal Decree 676/2014, from 1 August.
5. in all case, them companies that not is welcome to these measures exceptional may access to them aid planned in the Real Decree 676 / 2014, of 1 of August, whenever is meet them requirements and other conditions referred in the same.
Sole additional provision. Formalizing the existing budget of section 34 'relations financial with the European Union' of outstanding advances apply to the budget at 31 December 2014.
Authorized formalizing the existing budget of 34 "relations section financial with the Union European" of the outstanding advance of applying budget to December 31, 2014, effected to meet payments to the European Union of interest derived from the delay in the implementation available to certain traditional own resources, amounting to 3.172.388,46 euros. The advance shall apply to the credit provided in service 01, 943M, 352 interest concept program.
Sole transitional provision. Price unit transient for the financing of the payments by capacity.
Temporarily, them prices unit for the funding of them payments by capacity regulated in the article 5 that should apply is for the purposes of billing in the period from the 1 of August of 2015 and until the 31 of December of 2015, both included, will be them following: tolls of access price unit for the funding of them payments by capacity Euro / kWh (b.c.) P1 P2 P3 P4 P5 P6 tolls of low voltage :
2.0 A (Pc ≤ 10 kW).
2.0 DHA (Pc ≤ 10 kW).
2.0 DHS (Pc ≤ 10 kW).
2.1 A (10< Pc ≤ 15 kW).
2.1 DHA (10< Pc ≤ 15 kW).
2.1 DHS (10< Pc ≤ 15 kW).
3.0 A ( Pc > 15 kW).
Peajes de alta tensión:
3.1 A ( 1 kV a 36 kV).
6.1A (1 kV a 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 (72,5 kV 36 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 (higher or equal to 145 kV).
0,008194 0,003782 0,002521 0,001891 0,001891 0,000000 first final provision. Skill-related title.
He chapter I of this Real Decree-law is dictates to the amparo of it willing in the article 149.1. 14th of the Constitution, that attributes to the State the competition exclusive in matter of Hacienda general except the article four that is dictates to the amparo of it willing in the article 149.1. 6th of the Constitution, in matter of legislation procedural.
Articles 5 and 6 of the present Royal Decree-Law issued under cover of the exclusive powers which the article 149.1, 13th and 25.ª of the Constitution rules, attribute to the State in terms of bases and coordination of the general planning of economic activity and energy regime and mining bases, respectively.
He article 7 of this Real Decree-law is dictates to the amparo of them powers exclusive that the article 149.1, rules 7th and 13th of the Constitution attributed to the State in matter of legislation labour and of bases and coordination of the planning general of the activity economic.
Second final provision. Modification of statutory provisions.
The modifications that can be made regarding the regulations that are subject to modification by the same, subsequent to the entry into force of the present Royal Decree, may be carried out by standards of the regulatory range corresponding to the standard that currently contains.
Third final provision. Entry in force.
The present Real Decree-Law shall enter in force the day following to the of its publication in the «Bulletin official of the State».
Given in Madrid, the 10 of July from 2015.
The Prime Minister, MARIANO RAJOY BREY
Search Translated Laws of Spain