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スペインでは2012年9月から学校用品の文房具類は、割引付加価値税4%から、一般付加価値税21%に値上げ
El IVA de los materiales de uso escolar subirá hasta 17 puntos en septiembre
Cuadernos, recambios, plastilina y otros artículos suben de un 4% a un 21%
La subida afecta a un 20% del material que compra una familia cada año
Montoro confirma la subida tras negarla hace una semana
The VAT for materials for school use will go up 17 points in September
Notebooks, parts, dough and other items up from 4% to 21%
The rise affects 20% of the material you buy a family each year
Montoro confirmed the rise after denying it for a week
Thiago Ferrer Morini Madrid 20 JUL 2012 - 00:00 CET
Notebooks, parts, dough and other items up from 4% to 21%
The rise affects 20% of the material you buy a family each year
Montoro confirmed the rise after denying it for a week
Thiago Ferrer Morini Madrid 20 JUL 2012 - 00:00 CET
Back to school will be more expensive this year. The Government has withdrawn from the products to which VAT applies super (4%) those who "by their nature, may only be used as school supplies," a category that has come to include items such as notebooks, book covers or watercolors. The definition, very diffuse, has always raised questions among manufacturers and distributors: in the last five years, the Tax Office has issued 39 binding consultations on what products can be considered exclusive school use. In any case, the court passed the 4% to 21% rate applied to an important part of the basket of educational materials, and to begin to apply from 1 September.
According to sources at Abacus, a cooperative that sells school supplies, approximately 20% of families buy equipment each year have the highest VAT. The rise will affect much more to schools: 60% of the products that are distributed to schools and colleges will be amended their tax burden, which further ballasted budgets already affected by the cuts.
The old wording of Article 91.1.2. of the Law on Value Added Tax provided that "shall be considered included in this number of albums, sheet music, maps, picture books and articles which, by their nature, may only be used as school supplies, other than goods and electronics ". The new wording leaves only albums, sheet music, maps and sketch.
more informationThe Government expects to collect 22,000 million with the rise in VATThis will affect the tax increase in your shopping cartThe settings one by one
The most commonly used products that are left out are writing books for school use, the more aroused doubts among manufacturers, retailers and even the IRS. Before the reform, notebooks, like all writing materials, applied VAT at 18%, but if you carry the notebook in question form "school use" going to pay a 4% excise tax. Equals the tax reform of all notebooks to 21%.
Similarly, the book covers the super-reduced rate applied as long as they were labeled as "school use". Things get complicated when selling lots: a compass paying 4%, but was included in a case with ruler, set square and bevel should pay 18%. The new version simplifies the calculation of the tax, but eliminating the exceptions and applying the maximum rate.
Which most affects the increase in VAT is to craft classes. Clay, watercolors, wax plastic, vellum, patent leather and silk, all go from 4% to 21%. The test pads and agendas of the super school also pass the general.
In textbooks, booklets calligraphy and vacations, sketchbooks, maps and albums they continue to apply the super-reduced rate, while the VAT on writing materials (pencils, pens, erasers, etc. ), calculators, measuring instruments (rules, brackets, brackets) of the scissors and tape will rise from 18% to 21%.
Montoro refused to approve the increase after
The increase in VAT of school materials had not transpired until now because the Government had insisted that any product of this group was affected. Had not been reflected in the press release of the Treasury or the reference of the Cabinet last Friday.
In the press conference after the Council of Ministers on July 13 that approved the measure, journalists asked the finance minister, Cristobal Montoro, for the reclassification of products and this was blunt: "In regard to the reclassification in of VAT rates, super reduced rate at a reduced rate no reclassification, there is no change, "he said, even though that amendment had just passed the 4% to 21% for materials for school use.
How is the law
Up 17 points (from 4% to 21%) the following products: school agendas, notebooks exams, colored construction paper, plastic waxes, bars, crepe, writing tablets, buckets and wooden toys logical foam, colors, liners books, notebooks, calligraphy, music books, ruled, varnished paper, kraft paper, tissue paper, tracing paper, modeling clay (plasticine), spare paper, tempera paint.
Maintain a VAT of 4% the following products: albums, sketchbooks, book rental, textbooks, maps and sheet music.
VAT from the rest of school supplies up three points, from 18% to 21%.
Finally, in the press conference after the Council of Ministers today, Montoro confirmed the rise and explained by the EU rules which prevent application of the super tax to such school supplies. The Ministry of Finance itself, through a press release, has also fully confirmed the information advanced by El Pais.
"The government, in line with EU legislation, it has reclassified the tax rate of some assets as certain school notebooks, pencils and art supplies, passing from the general super," said Treasury has added "The Tax Office will shortly publish a note with any questions regarding this type of material."
According to sources at Abacus, a cooperative that sells school supplies, approximately 20% of families buy equipment each year have the highest VAT. The rise will affect much more to schools: 60% of the products that are distributed to schools and colleges will be amended their tax burden, which further ballasted budgets already affected by the cuts.
The old wording of Article 91.1.2. of the Law on Value Added Tax provided that "shall be considered included in this number of albums, sheet music, maps, picture books and articles which, by their nature, may only be used as school supplies, other than goods and electronics ". The new wording leaves only albums, sheet music, maps and sketch.
more informationThe Government expects to collect 22,000 million with the rise in VATThis will affect the tax increase in your shopping cartThe settings one by one
The most commonly used products that are left out are writing books for school use, the more aroused doubts among manufacturers, retailers and even the IRS. Before the reform, notebooks, like all writing materials, applied VAT at 18%, but if you carry the notebook in question form "school use" going to pay a 4% excise tax. Equals the tax reform of all notebooks to 21%.
Similarly, the book covers the super-reduced rate applied as long as they were labeled as "school use". Things get complicated when selling lots: a compass paying 4%, but was included in a case with ruler, set square and bevel should pay 18%. The new version simplifies the calculation of the tax, but eliminating the exceptions and applying the maximum rate.
Which most affects the increase in VAT is to craft classes. Clay, watercolors, wax plastic, vellum, patent leather and silk, all go from 4% to 21%. The test pads and agendas of the super school also pass the general.
In textbooks, booklets calligraphy and vacations, sketchbooks, maps and albums they continue to apply the super-reduced rate, while the VAT on writing materials (pencils, pens, erasers, etc. ), calculators, measuring instruments (rules, brackets, brackets) of the scissors and tape will rise from 18% to 21%.
Montoro refused to approve the increase after
The increase in VAT of school materials had not transpired until now because the Government had insisted that any product of this group was affected. Had not been reflected in the press release of the Treasury or the reference of the Cabinet last Friday.
In the press conference after the Council of Ministers on July 13 that approved the measure, journalists asked the finance minister, Cristobal Montoro, for the reclassification of products and this was blunt: "In regard to the reclassification in of VAT rates, super reduced rate at a reduced rate no reclassification, there is no change, "he said, even though that amendment had just passed the 4% to 21% for materials for school use.
How is the law
Up 17 points (from 4% to 21%) the following products: school agendas, notebooks exams, colored construction paper, plastic waxes, bars, crepe, writing tablets, buckets and wooden toys logical foam, colors, liners books, notebooks, calligraphy, music books, ruled, varnished paper, kraft paper, tissue paper, tracing paper, modeling clay (plasticine), spare paper, tempera paint.
Maintain a VAT of 4% the following products: albums, sketchbooks, book rental, textbooks, maps and sheet music.
VAT from the rest of school supplies up three points, from 18% to 21%.
Finally, in the press conference after the Council of Ministers today, Montoro confirmed the rise and explained by the EU rules which prevent application of the super tax to such school supplies. The Ministry of Finance itself, through a press release, has also fully confirmed the information advanced by El Pais.
"The government, in line with EU legislation, it has reclassified the tax rate of some assets as certain school notebooks, pencils and art supplies, passing from the general super," said Treasury has added "The Tax Office will shortly publish a note with any questions regarding this type of material."
学校用材料の付加価値税は9月に17点まで移動します
4％から21％にノートパソコン、パーツ、生地や他のアイテムまで
上昇は材料の20％に影響を与えるあなたは、毎年家族を購入する
モントロは週のためにそれを拒否した後、上昇を確認
2012年7月チアゴ·フェレールモリーニマドリッド20 - 00:00 CET
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