スペイン政府は、経営幹部の高額の退職金の税控除を廃止、企業の法人税の控除も廃止に、
El Gobierno penaliza ligeramente las indemnizaciones de los altos directivos
No se aplicará la reducción del 40% a las indemnizaciones que superen el millón de euros
Las empresas tampoco podrán deducirse el pago en el Impuesto de Sociedades
El País Madrid 30 NOV 2012 - 11:01 CET
The government penalizes slightly compensation of senior executives
Do not apply the 40% reduction to compensation in excess of one million euros
Companies may not deduct the payment in corporate tax
The Country Madrid 30 NOV 2012 - 11:01 CET
The Government has introduced a slight penalty for severance packages received by private sector managers to leave their jobs, the way that they exceed one million euros may not extend the reduction in income tax of 40% that currently exists for the first 300,000 euros, according to an amendment to the law of tax measures being discussed by the Senate and will come into force on January 1. For compensation of three million euros of a taxpayer tribute marginal rate (52% in general), the manager would be taxed 1500000-1560000.
The Government has since last October to penalize analyzing potential compensation of executives. has become much more aggressive handling proposals, but eventually left with only punishes binds slightly as such compensation from the point of view of the manager.
The imminence of legal change has accelerated the departure of managers close to retirement age in some companies, they can thereby avoid the legal change.
The measure, which was introduced late in an amendment to the law of tax measures, establishing a more progressive mechanism to penalize those who charge higher awards, increasing taxation of very high remuneration amount.
Thus, if the compensation is less than € 700,000 no change with respect to the current situation. Thus, we may apply the 40% reduction to 300,000 euros and the rest will go to the marginal rate of the taxpayer, which currently stands at 52%.
However, if the compensation is between € 700,000 and one million euros the current limit of 300,000 euros on implementing the 40% reduction will be reduced by the difference between the amount of compensation and 700,000 euros. The rest will go to the marginal rate. Therefore, for the compensation of more than one million euros would cease to apply the deduction.
The Government if more hardened shields for businesses. Another amendment tabled yesterday by the PP eliminates the deduction of compensation exceeding 1 million euros in corporate taxes. "It is considered non-deductible amount of the indemnification that exceeds the amount of one million euros or whichever is exempted to the enforcement of income tax result for the latter level, whatever that amount is paid within a tax period or several "explains the justification.
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