スペインでは、貯蓄利子による収益は、6000ユーロまでは21%の税金、18'000ユーロまで25%、24'000ユーロ以上は27%の税金だが、株式売買で損失を被った場合には、税金が安くなる
Las minusvalías de la Bolsa a corto plazo permitirán tributar menos por el trabajo
Los especuladores podrán compensar hasta el 10% de la base imponible general cuatro años
Se reduce 15 puntos la compensación de otras pérdidas patrimoniales
Miguel Jiménez Madrid 28 SEP 2012 - 12:01 CET
The losses of the stock market in the short term permit for work taxed less
Speculators may offset up to 10% of the general tax base four years
Falls by 15 points offset other capital losses
Miguel Jimenez Madrid 28 SEP 2012 - 12:01 CET
Earn short term stock market will be more expensive to taxpayers from January 1, 2013, as the gains in less than a year will be taxed at the marginal rate. However, for those who have bad luck with their investments, will be able to pay less tax on labor income, for example.
Until now, Article 46 of the Law of Income Tax of Individuals notes that constitute savings income "gains and losses that are revealed at the time of transfer of assets." Now, add that have to be acquired or improvements have been "more than one year prior to the date of transmission."
Savings income taxed at rates of 21% to € 6,000 25% 6,000 to 18,000 euros and 27% from 24,000 euros. Now, capital gains (stock or real estate, for example) for less than a year old go to tax at the marginal rate of the taxpayer.
But what about losses? Before, the short-term stock market losses could only offset other income from savings. Now, however, go to the general tax base. With this, the stock market losses short term (less than one year) is first integrated and compensate each other with other gains and losses than savings income.
If the net result is still negative, the amount would be offset by a surplus of income generally obtained "in the same tax period with a value of 10% of the surplus," according to the new wording given to Article 48 b) of the Law on Income Tax of Individuals (income tax). And he adds "If after such compensation quedase negative balance, the amount would be offset in the next four years. (...) The compensation shall be in the maximum amount allowed each of the following exercises that can be practiced without outside within four years through the accumulation of capital losses to future years. "
That is, a high income taxpayer whose only income they were a general taxable labor income of 200,000 and a loss on the stock market of 40,000 euros, 20,000 euros can be subtracted from the general tax base and thereby save 10,200 euros in taxes for their work (income between 175,000 and 300,000 euros taxed at a marginal rate of 51%). The next year could be offset as much. This was already the case before the complete separation of labor income from other income in 2007.
The upshot of all this is that anyone with capital gains on the stock market in the short term and possibly you should materialize this year. Instead, anyone with losses, you can expect to get out more profitable 2013.
But by including equity losses from capital losses to offset other income such as labor, has been lowered from 25% to 10% of compensation limit the general tax base had previously for other losses. They are 15 points behind. Yes, the government has planned a transitional provision for the value of 25% is applicable in capital losses from savings not declared in previous years that were pending compensation.
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