スペインの住宅価格は30%下落したが、2013年からは、個人所得税の住宅購買控除の廃止、住宅価格への付加価値税の4%から10%への値上げなどで、住宅購買欲は減退?。
UN AÑO MÁS DE CRISIS
Adiós a los beneficios fiscales de la vivienda
Hacienda sube el IVA que grava la compra de piso y elimina la deducción
Los bienes en el extranjero tendrán que ser declarados
Los pensionistas perderán 436 euros de media
Jesús Sérvulo González Madrid 31 DIC 2012 - 00:17 CET
ANOTHER YEAR OF CRISIS
Farewell to the tax benefits of the home
Treasury raises VAT on the purchase of floor and eliminates the deduction
The foreign assets have to be held
Pensioners lose an average of € 436
Jesus Gonzalez Madrid Sérvulo 31 DIC 2012 - 00:17 CET
Falling tax revenues in recent years has shown the income shocks experienced by the public sector. The Government has refined almost every tribute to squeeze the fiscal capacity of the state. Many changes have taken effect in recent months as the VAT hike September or the tax on personal income tax in January 2012 - but the coming year will bring many new tax. The tax changes approved in recent months reported to the State about 7.221 million euros. Many of them will affect housing.
Although the main real estate consultants predict a decline in the price of apartments 30%, taxes acquisition more expensive housing. "In 2013 almost all disappear to housing tax benefits," explains Manuel Andres Diaz, a member of the Spanish Association of Tax Advisors (AEDAF). The most significant change is the elimination of the deduction for the purchase of a principal residence in income tax from January 1, 2013. This deduction represented a discount of 15% of the amount paid for the purchase of a home with a limit of 9,040 euros, which meant a saving of up to 1356 euros. The measure is not retroactive and will only affect those who purchase from 2013. It will mean about 430 million to the public purse.
Those who purchase a new home will also have to pay more for the VAT, which rose from 4% to 10%. Also raises VAT on renovations (changes from 4% to 10%) and repair of buildings for housing (going from 8% to 21%). The measure will raise government revenues by 750 million.
As of January 1 eliminates the deduction for improvement works on the property, which until now was 20% on an annual maximum of 6,750 euros and 20,000 euros capped by property. Diaz recalled that from December 31 exemption is deleted half of future capital gains of homes: those who bought an apartment from July to December 2012 taxed only by 50% of capital gains when they sell the property to obtain in the future. There will also be changes to the salaries tax in kind in the case of households of employees as of January taxed up to 10% on the value of the property.
Tobin reappears
The Government is considering imposing a tax next year on financial transactions, a kind of Tobin tax (charging a commission to international financial transactions) to the French. Finance examines how the fund performs in France, where it already is in effect a tax on sale or purchase of shares or other stock trades, before deciding whether it applies in Spain.
Tax Measures Law accompanying the budget for 2013 already includes a tax on bank deposits to zero, with zero impact on the collection. This tax is to "nationalize the tax is already applied in other communities," says Luis del Amo tax advisor. The Government has approved to override that applied Extremadura, Andalusia and the Canaries and prevent other regions it implemented. Now studying for taxing these deposits not contravene European fiscal rules, although the type is residual. Another possible development is the law of entrepreneurs, with a package of tax benefits.
One of the circumstances that will offset this rise in the cost of housing is the low level of the Euribor, which will end the year at 0.55% and cheaper mortgages 1,000 euros a year.
But in 2013 there will be other changes. "So many changes in taxes are not good because they create uncertainty. In recent months there have been numerous tax changes. These changes are good for short-term revenues, but for others it is not good, "said Luis del Amo, head of Accountants and Tax Consultants (REAF). Thus, in the area of corporate tax, companies will in 2013 and 2014 limited the deduction of depreciation expenses of tangible fixed assets for large companies, up to 70% of value. SMEs are excluded, which may make the usual depreciation. In addition, companies may not be deducted from the severance packages for top executives.
Del Amo also recalls that in January the company will update the balances, as included in the 2013 Budget. This aims to bring fiscal change the accounting for inflation by paying a fee of 5% of the upgrade.
Minor prize draws
The lucky with one of the prizes of the Child Lottery to be held on January 6 will have to pay a tax of 20% of the profits to the Treasury.
This tax is applicable to all prizes exceeding 2,500 euros in the draws that were exempt from public entity State Lotteries (LAE), as the National Primitive Euromillions, the Bonoloto or Predictor. Nor taxed winnings distributed by the Red Cross and ONCE. What will be taxed the award in excess of 2,500 euros. This means that if you earn $ 3,000 is taxed at 20% for 500 euros, 100 euros in total.
The government hopes to enter this new tax on winnings from lotteries 824 million in 2013. Another innovation affects and allow Internet gambling losses deducted retroactively to January 2012. Thus, the amounts lost in the casino or in online betting sites can be leveraged to offset amounts won.
Fraud Act
Holders of foreign assets worth over € 50,000 will be required to declare in the first quarter of 2013. This is one of the innovations introduced by the Law on Anti-Fraud Office, which took effect in late 2012. This obligation shall apply to the 30,000 million in capital aflorados abroad for tax amnesty by the government during this period. For this, the government has to adopt a new model of tax information in the coming weeks.
This law also mandates are limited cash payments for amounts exceeding 2,500 euros. Another novelty is that if taxpayers Hacienda hidden properties located abroad, consider that these are from the last exercise is not prescribed, even if they were previously obtained. In 2013, the Government approved the legislative change to post the list of big fraudsters as finance minister announced.
Without revaluing pensions
The government hid until the end of year one of the most controversial decisions of the legislature: the no pension increases with the price level, as envisaged by the Budget 2012. The pension increase for 2013 will be between 1% and 2% (for those with lower pensions).
The first effect of the revaluation is not in January that pensioners do not pay compensatory charge. This is a single payment to compensate them for the rise in the CPI last year (they paid the difference between the rise applied earlier this year, 1%, and what really goes CPI). Pensioners also receive their monthly payments next year prices increased in 2012.
Moreover, the increase announced for 2013 will be applied to their base salary in 2011 and not what they should have taken if they had updated the CPI. This represents a significant loss of purchasing power. In the case of an average pension, located in the 835 euros per month, have updated pensions would have charged 436 euros more.
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