The Government approved on 3 December, a Royal Decree of actions in the field of taxation, labor and liberalization immediately to encourage investment and job creation.
In fiscal measures adopted are aimed mainly at small and medium enterprises (SMEs) via the income tax, stating:
- First, the elevation 8 to 10,000,000 EUR threshold on the net amount of turnover that allows special scheme of institutions small size, the main benefit is subject to a reduced tax rate 25% compared with 30% of the general type.
- Similarly, it allows such entities may continue to enjoy the benefits of this scheme during the three fiscal years following that in which exceeding the new threshold of 10 million euros , even if that this limit be exceeded as a result of corporate restructuring, with the only restriction that all entities involved in it are within the threshold.
- also increases the amount to which the tax base of the entities of small size is taxed at the reduced rate of 25%.
- If the current regulatory framework is enjoyed only tax advantage the first 120,000 euros of profit, the Royal Decree-Law establishes that c uantía at 300,000 euros. This limit also applies to the so-called micro-enterprises, which have a net amount of lower turnover 5 million euros and an average payroll of less than 25 employees are eligible for a tax rate of 20%.
- Finally, extends over three years, until 2015, the period of validity of the tax system accelerated depreciation for new investment related to economic activity, removing the condition of maintaining employment and permitting extension to all companies, individuals and professionals.
Related Entries:
- News
- tax of 2011 State Budget . Investment
- accelerated depreciation.
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