スペインの税金の値上げ、増税。法人税の控除の廃止、間接税の付加価値税の値上げ、特別税の煙草,酒、燃料油(ガソリン)などの値上げ
Los impuestos que vienen
Hacienda planea incrementar la fiscalidad sobre el alcohol y el tabaco
Montoro también prevé suprimir deducciones en sociedades y crear un tributo verde
Jesús Sérvulo González Madrid 12 MAY 2013 - 21:26 CET
The taxes are
Treasury plans to increase taxes on alcohol and snuff
Montoro also provides corporate deductions delete and create a green tax
Jesus Gonzalez Madrid Sérvulo 12 MAY 2013 - 21:26 CET
"Nothing is more certain in life than death and taxes." Finance Minister Cristobal Montoro, used this phrase attributed to the politician and inventor Benjamin Franklin as a presentation of the wave of tax increases approved last year. Now in full debate on the fiscal system rages liberal voices calling for lowering the income tax-the executive prepares to raise other taxes. Although Montoro insists again and again that he does not like raising taxes, the fact is that is squeezing the fiscal machinery to try to fatten up the flagging recovery and thus combat the deficit. Spain's fiscal revenues are around 36% of GDP, well below the 46.5% level of the eurozone.
The Government has included in the Stability Programme submitted to Brussels a new twist to the Spanish tax system. Finance has advanced and environmental excise rise to raise revenue by about 800 million. On the table the Finance Minister Cristobal Montoro, other measures include:
Excise tax on alcoholic beverages
It is one of the few taxes that had so far escaped government reforms. The revenue from this rate last year was 745 million, 3.5% less than in 2011. Finance has canvassed major industry associations to see how far the next climb. Industry sources admit that the new rise may be between 8% and 10%. They claim that the government understands that the rise should be contained to avoid prejudicing the hotel and, ultimately, to tourism, one of the economic engines of the country. To this end, Treasury seeks to preserve the wine and beer of the climb. These are products that already have tax shelter. From the spirits sector fear and consider tax hike would threaten about 35,000 jobs.
Industry sources claim that if finally this excise tax increases, should be distributed among the entire sector, including beer and wine. Recall that the spirits bear about 41% of tax burden, twice the beer (24%). However, the Treasury said that nothing has been decided yet. Other sources claim that the measure be adopted without notice to prevent hoarding effect the anticipated purchases to avoid the higher prices by the new tax. But since the sector justify the industry is so depressed (the business has fallen by 20%) that there is little scope to do so.
Tax snuff
The government has changed the structure of the tax and raised rates on snuff on four occasions during his first year in office, which has reported 236 million. However, revenue fell 2.6% last year, to 7.064 million. Now Treasury plans to give another twist to this tribute. Industry sources assume that suffer a new tax increase. In Spain, 79.5% of cigarettes are imposed. The tax on snuff has a dual structure: on the one hand, charge a percentage of the sale price, and secondly, a fixed amount per number of product (cigarettes, cigars, stinging grams). The government does not have much room in this tax.
Hydrocarbons
Montoro said two weeks ago that he would not touch the tax on petrol and diesel. "We still have room to climb some excise duty which are not hydrocarbons," he said when presenting the Stability Programme. Last year made minor modifications to adapt the rules to the community situation. Nevertheless, entered 8.595 million, 7.5% less than in 2011. The government is reluctant to raise this tax, one of the most affecting consumption. Entered into force in January increases in biofuels and new environmental tax on natural gas as well as changes in management have assumed that in the first quarter revenues grow 2.2%.
Corporation tax
Treasury admits is less efficient tribute. The tax regime for taxing corporate profits is riddled with patches: a maze of deductions, exemptions and credits that allow companies find loopholes to jibarizar collection. The government plans to eliminate deductions over the coming weeks. But have in mind a more radical reform of the tax. I limited the deductibility of amortization expense, goodwill and financial expenses. Suppressed accelerated depreciation and established a new percentage payment anticipated revenue. Finance is now looking to eliminate more deductions for large companies with turnover over 20 million euros and is considering raising rates of partial payments.
Environmental Taxation
It is one of the repeated claims from Brussels to Spain, which has one of the environmental tributes lowest in Europe. The Government is mulling over the design time of this tax. Has slipped on several occasions that it would launch, but still demorándolo. The difficulty is that green taxes have autonomous communities. Many have set fees on plastic bags, emission of pollutants, waste or activities that affect nature. The Executive has little room to maneuver and poses create a unique tribute to override any of the communities that already have.
VAT increase in medical and notary services
Mariano Rajoy VAT rates rose last year (from 18% to 21%), along with the general rate levied goods that were previously taxed at the reduced rate. Brussels calls for more wood and wants the government to reduce the portfolio with reduced rates (4% and 10%). Montoro is reluctant because she has seen firsthand how the consumer suffers. But a judgment of the European Court and EC recommendation will take you to raise VAT to certain medical devices and notary services.
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