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! God take confessed!. Really, reading newspapers, listening to the radio and television viewing seriously damage health. ! In the hands of politicians what we are!. Crisis, rampant unemployment, public deficit, collapse of our productive capacity and industrial consumption dry break ..... and the solutions have been first to inject liquidity into the stronger (the Bank) which, in turn, by their attitude of lending without control risk, have been one of the causes of the situation in which we live, where liquidity is not going to those who need it most, small and medium enterprises, self-employed and families - and, second, relying on public works as solution to all ills 8,000 million euros given to local councils to "work" that I doubt generate employment both our President of Government promises.

As I was saying. 1975/2.008 Royal Decree of 28 November (BOE of December 2) set in force January 1, 2009 in Chapter II (Articles 3 to 7) a measure that seemed to help relieve the situation for thousands people with mortgage and found by job loss or closure of business, trade or business in real dramatic situations. Initially I have to admit that the intention of the executive seemed reasonable and social nature, but almost no application has wiped out almost all the hopes of many English families. This DR establishes

from 1 January this year the possibility to ask the creditor financial institution's mortgage on the residence which is in debt, a moratorium on payment of the meeting provided a number of requirements to pass to list below:

- the mortgage loan must have been entered into before September 1 of 2,008, the amount must be less than 170,000 euros and not found in arrears.

- the moratorium is to defer payment of up to 50 percent of monthly mortgage loan that accrues from 1 January 2009 to 31 December 2010, with a ceiling of 500 euros per month . If there are multiple obligors in a given loan, the limit of 50 percent of the monthly mortgage payment and $ 500 can not be overcome, although more than one of them met the requirements to be entitled to the moratorium. The amounts subject to the moratorium would be offset from 1 January 2011 through its assessment between the monthly installments remaining to the satisfaction of the loan to a maximum of 10 years, paying an interest rate of ICO more 0, 8

- Who can accept this as a moratorium?:

1 º) Workers employed in legal unemployment and be in this situation, at least during the 3 months immediately preceding the application, and be entitled to unemployment benefits, contributory or non-contributory. This is credited by certificate issued by the Public Employment Service.

2 º) self-employed workers who have been forced to stop in economic activity, remained in that position for a minimum period of 3 months, which would be credited by a certificate issued by the Tax Agency on the basis of the declaration of cessation of activity declared by the applicant.

3 º) own-account workers demonstrating gross income of less than three times the monthly indicator of the Public Multiple Effect Income (IPREM) for at least 3 months. This is credited by certificate signed declaration made by the worker to the AEAT

4 º) Those persons receiving widow's pension on death a concerted see the mortgage loan and in any case, dated after September 1, 2008. This situation would be credited by the relevant certificate issued by the Social Security agency.

The false declarations and statements referred to determine the loss of the rights of the mortgagor arising from the above.

The executive felt that this measure will be channeled through the agreement signed between the Instituto de Credito Oficial (ICO) and the financial and credit institutions that want to adhere to them. Unfortunately, banks and savings banks are showing little solidarity in times of crisis and there are few entities that have signed This measure promoted by the Government, leaving it for now almost a mere smoke.

TS 03/11/2.008

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JUDGEMENT OF THE SUPREME COURT TO CLARIFY THE PREPARATION OF ART.56, 2 STATUS

The Judgement has established a very interesting case to try to clarify the confusing wording of Article 56, 2 (referring to the dismissal declared or recognized as inappropriate) of the Workers' Statute which is:

"In the event that the choice between reinstatement and compensation for the employer, the employment contract is deemed completed on the date of termination when the employer acknowledges the inappropriateness of it and offered compensation under paragraph to paragraph above, depositing in the Labour Court and available to the employee giving notice of it.

When workers accept compensation or accept it and not the dismissal is declared unfair, the amount referred to in paragraph b of the preceding paragraph shall be limited to wages earned from the date of dismissal to the tank, unless deposit occurs within forty-eight hours following the dismissal, in which case any amount becomes due.

To this end, the recognition of the invalidity may be made by the employer from the date of dismissal up to the settlement.

3. Where the employer does not choose for reinstatement or compensation, it is understood that should the first.

4. If the dismissal was a legal representative of workers or a union representative, the option will always correspond to it. Not carrying out the option, means to do it for readmission. When the option, express or implied, is in favor of reinstatement, it will be required. "

The confusion lay in the phrase " For this purpose, the recognition of the invalidity may be made by the employer from the date of dismissal to conciliation. , as many understand that "conciliation" Act referred the act takes place before the appropriate administrative authority in a pre-judicial proceedings. So far, the TS had merely stated that if a notice of the unfair dismissal to the employee by the employer is done through court, the company turned to what the law provided

TS first established when the Act talk of conciliation before an administrative body talks of "prior conciliation." Therefore, when you just mention "settlement" refers to the one held before a judge.
Second, it is recalled that the previous wording of the provision fixed the time limit in the "prior conciliation" meeting before the labor, but to reform the provision of year 2,002 lost the adjective "prior" and does not appear doubtful whether the legislature's intention had been to refer to the same act of reconciliation of the repealed rule, had used the same expression, specific legal significance. And finally it seems that the objective of the 2002 reform was to reduce the cost to the employer unfair dismissals involve eliminating or reducing the wages of processing. This purpose as the TS is undeniably attainable until that occurs the conciliation court. Thus

Case TS puts the previous reconciliation judicial process as the deadline to recognize the unfair dismissal and deposit the compensation thereby reducing or eliminating handling wages.

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WORKERS NEWS IMPORTANT TAX MANAGEMENT PROCEDURES


are as follows:

1 - From 3Q 2008 both the SA and the SL are required to the submission of periodic self-assessments electronically.

Under the provisions of EHA/3435/2007 Ministerial Orders of 23 November EHA/1420/2008 of 22 May, starting next quarterly deadline for submission of self-assessments which begins on October 1, 2008, periodic self-assessments for taxpayers who have a legal form of corporation or limited liability company (NIFs A or B) should be mandatory so electronically through Internet.
The self-assessments to submit online telematically are those in the so-called New Management Procedure Tax (NPGT) ie those relating to withholding, installment payments, value added tax and tax on insurance premiums . Models and tax items affected are:

Modelo Concepto
110 Retenciones e ingresos a cuenta del IRPF. Rendimientos del trabajo, actividades económicas, premios y determinadas ganancias patrimoniales e imputaciones de rentas.
115 Retenciones e ingresos a cuenta sobre arrendamientos. IRPF, I. Sociedades e IRNR (establecimientos permanentes ).
117 Retenciones e ingresos a cuenta sobre ganancias obtenidas en transmisiones o reembolsos de acciones y participaciones de IICC, IRPF, Impto. Sociedades, e IRNR (establecimientos permanentes ).
123, 124, 126 y 128 Retenciones and payments on account of capital gains. Income Tax, I. Societies and IRNR (permanent establishments). 202
Payment of income tax installments. 300
quarterly VAT Self-assessment (replaced by the Model 303 from 1 January 2009 430
Tax Insurance Premiums .

Accordingly, the presentation of those self-assessments in bank branches is not admissible , should indicate the anchor of the same telematics set mandatory rules and, where appropriate, refer for further information to any Office of the State Tax Administration Agency.

In this regard, the potential for online payment of those self-assessments are:

By direct debit system established in the 3398/2006 Order of 26 October (except model 430).
are reminded that the deadline for self-assessments with Mandate ends on October 15, 2008

Getting the Entity cooperate, share income, a Complete Reference Number (NRC) associated with the reverse that will be subject to data transmission

Through Telematics gateway to the Inland Revenue is absolutely essential that the payer of income, besides having a valid user certificate is the owner of the account in which to make the charge (Resolution of July 26, 2006 from Directorate General of Tax Agency).

Similarly, the amount to enter can be applied for compensation, it being possible rescheduling or electronic filing of such requests by the social partners in the circumstances and conditions specified in the resolution of the General Directorate the AEAT of July 17, 2007

Finally, remember that there are outside the scope of mandatory electronic filing specific self-assessments for non-residents without permanent establishment (models 210, 211, 212, 213, 214 and 215), and even if there is a possibility of electronic filing in the models 210 and 215 with result to return as , according to the HAC/3623/2003 Order of 23 December that governs the presentation of these self-assessments, both the presentation of the statement and, where appropriate, the payment of the debt can made on credit institutions acting as partners in the collection process .

2 - Admission NIF new lyrics

Various regulatory changes have recently agreed to changes in the composition of the NIF.

therefore means appropriate to conduct a reminder of what the NIF configurations currently in force, with special attention to those that have been approved in 2008.

In this regard, it should take into account the NIF specifications described below:

a) Tax on Individuals


Setup Type
Comment ID

Eight digit numbers
control LL + Tax 7 numbers + check digit English residents abroad without DNI NIF
+ KK + 7 digit numbers under English control 14 years
NIF + XX + 7 digit numbers Foreign control identified by the police with a foreigner's identity number, NIE, assigned to the July 15, 2008
NIF YY + 7 digit numbers + Foreign control identified by the police with an NIE, assigned at the July 16, 2008 (Order INT/2058/2008, BOE 15 July) MM + Tax
7 digit numbers + NIF control that gives the tax to foreigners who have no NIE

The only new configuration in 2008 NIF is the "Y", which had to start broadcasting by the depletion of the key "X" for achieving the figure of ten million foreigners identified by a NIE in Spain (Order of the Ministry of Interior INT/2058/2008 .)

b) Tax of legal persons and entities in general

EHA/451/2008 ORDER, 20 February, which regulates the composition of the tax identification number of legal persons and unincorporated businesses develops the letter a) of Article 22 of the General Regulation of the operations and management procedures and tax inspection and development of common standards procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July.

This Ministerial Order came into force on July 1, 2008, but provides for a transitional period for adaptation of the entities that existed at that time and having to change your ID for that provision. In these cases, the new NIF assigned should not be used until January 1, 2009, which has caused some confusion, as some have interpreted that, in general, the new NIF should be rejected in 2008. That is not true: the entities are as subsequent to July 1, 2008 are given for immediate use the result of the new Tax configuration.

The configuration of the NIF of legal persons and entities in general has the same format as individuals (the key to the first column of the table below, according to the legal nature of the entity, 7-digit numbers and control)

From July 1, 2008 to be admitted NIF starting with the letters J, R, U, V and W, which until that time did not exist.

The following table contains two columns to the list of NIF before EHA/451/2008 ORDER, and the one in force since July 1, 2008

Key Before July 1, 2008 From of July 1, 2008
A Corporations
B Corporations Limited Liability Companies Limited Liability Partnerships
C D partnerships
limited partnership limited partnerships
E Communities Communities of real property and estates lying
Cooperative Societies Cooperative Societies F G
Associations and other Associations undefined H
Communities owners under a condominium owners Communities horizontal property regime
J There was no civil societies, with or without legal personality
Local Governments Local Governments P Q
Agency And similar autonomous congregations and religious institutions and public bodies was not
R congregations and religious institutions
S bodies of the state administration and bodies of the Autonomous Administration of State and the Autonomous Communities
U There was no joint ventures V
Other There was not defined in the other key non-resident entities
N
W Foreign entities was not permanent establishments of non-resident in Spain

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MONTHLY VAT RETURN AS CASH INJECTION FOR BUSINESS

One of the new features (among others) introduced major 4/2.008 by Law of 23 December (BOE 25 December), developed by Royal Decree of 26 December 2126/2.008 amending Regulation on Value Added Tax (BOE of 27 December), is the possibility (not is mandatory) by taxpayers subject to this tax liabilities on a monthly request a refund of credit balance resulting from the reverse charge VAT, not having to wait to qualify in the last quarter of each year as it occurred . The executive is confident that this new system of monthly VAT return serves to inject some liquidity into the battered financial situation of companies and professionals in this country. We trust all.

Highlight this system of monthly VAT return is voluntary and must be performed every month at the end of each tax period for VAT. That is, those who choose to return this system, companies, professionals ,.... are SMEs or not, must make monthly payment of VAT.

a deadline for taxpayers to take advantage of this system-monthly VAT return until January 30, 2009, shall be filed for this application Registration Monthly Return for VAT in the Model 036 / 037 and Model 039, VAT groups.

requiring those who wish to qualify for this system being current in payment of tax obligations to the date of application and must make their self-assessments of monthly VAT and exclusively by electronic means.

Returns that relate exclusively be made by bank transfer to the accounts indicated in the corresponding monthly return applications. That is, they must show each month the account to which to transfer the refund.

in principle can not accommodate this system of monthly refund of VAT taxing those engaged in the simplified VAT, although there is an exception, if engaged in transporting passengers or goods by road, if they meet requirements may request the immediate return of deductible contributions for the purchase of transportation affects their activity, using the new Model 308 was created for this course, to be submitted within twenty days of the month following that in which acquired the means of transport.

Finally note that the new Model 303 of the VAT replaces the previous models 300 (regular quarterly), 320 (normal monthly for large companies), 332 (monthly exporters to large companies) who must complete the declaration Model 340 Information on operations included in the VAT register books as a prerequisite.

Figure legal

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The inheritance of a taxed TRUST Inheritance and Gift Tax

TRUST is not governed by English law, nor Spain has so far signed the Hague Convention governing this legal. It is of English origin and is seen as a private contract by which a person transfers an asset or a right to one of your trust to control and manage the benefit of others, usually relatives or close friends. What happens?. The DGT considers that this figure if the beneficiaries of it are designated as such since the death of those who contract the obligation to supply the goods under the contract of trust, such assets are transferred mortis causes which is made taxable

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DOCUMENTS NEEDED TO MAKE THE DECLARATION OF PERSONAL INCOME TAX SETTLEMENT ACTS

As it is wise to prevent in this article I will indicate what documentation will be gathering to make that starting next May 4 this year the Declaration of Income Tax of Individuals, not to take us by surprise . Such documents are as follows (note that there is no need to include in the envelope of the statement):



1. Tax Information Tax Agency , which voluntarily requested Internet (www.aeat.es) or on mobile 901 200 345 or 901 12 12 24 (24 hours), NIF and an entry indicating the financial statement 2006. Contains employment income, interest, dividends, sale of mutual funds, stocks and other financial assets, mortgages, cadastral value of real estate and pension plan contributions.


2. The draft declaration, which calls the same way as in paragraph 1, and if a receipt is estimated correctly by the taxpayer, you can sign and file with the SATA or accepted by a message through the mobile phone Internet or via DTT.


3. Certificate wage deductions, which must be submitted by the company for which you are employed, and if the company does not provide this document to the employee committing a tax offense. You could use the lists to make the declaration.


4. Certificate benefits and deductions (pension and unemployment), which facilitates the manager of the Social Security or Public Employment Service (INEM before)


5. Certificate of bank accounts (current accounts, passbooks and term deposits), it refers bank or savings and will include the balance December 31 through the fourth quarter, interest paid in cash or in kind retention or payment of 18%.


6. Reservations housing revenue account.


7. Tax Receipt real estate (houses, business premises, garages), not to be needed for the main residence, and contains the cadastral reference, the holder / s, the rateable value of land and building (flight) and the fee paid. If there is no time of the declaration, the rateable value is calculated by adding a 2% last year, except review.


8. justification of purchasing the residence, if you are paying a house under construction or a cooperative, you need all proof of payment (VAT invoices, bills of exchange, promissory notes, slips deposit / transfer, ....) and private contracts to buy or sign. If the seller is an individual with just a receipt or written private contract.


9. home loan certificate (standard or rented), which forwards it financial institution and contains the annual amount paid for interest, fees and repayment of the loan and the outstanding amount 31/12/2.007 . Tb
must be preserved. writing or policy of the loan (mortgage or personal). If a particular family or not, you need the private contract stamped by the Office of Transfer Tax Liquidation Assets of each Autonomous Community, and evidence of annual payments (receipts, bills, notes, ... ..)


10. Receipts of rents collected and bills of costs (houses, business premises and garages).


11. Certificate deductions local vacation (Leased premises), which is issued by the employer or professional tenant of the premises, containing the annual total rent charged by the owner and the withholding of 18%.


12. Tenant communication young (between 18 and 35), and include your address, the landlord's and the reference of the real estate leased .


13. Writing sale or donation of property (sale of houses, business premises and garages), the seller must retain a single copy or photocopy of the deed of sale and proof of expenses he has endured (municipal capital gains tax, commission realtor, ... ..). Tb. in case of donation.


14. Certificate of listed securities (shares, public or private debt) and not listed (stocks and shares).


15. certificate or statement of position investment funds (FIM, FIAMM, SIM, SICAV), which is issued by the fund manager and indicates the net asset value of shares to 31/12/2.007, to underwriting and sale (date, amount and number of shares, 18% withholding).


16. Certificate life insurance, retirement and illness (including those relating to a mortgage loan to acquire residence) , which indicates the type of insurance, the premiums paid and, if life insurance, the salvage value at 31 / 12/2.007. Should retain the insurance contracts and documents relating to benefits has been claimed from insurers.


17. disability certificate and proof of the need for adaptation works in disabled housing, which is facilitated by the IMSERSO or agency of the CAAC. The first indicates the degree of disability (33% or more, 65% or more) and if the person is disabled or need help from others for work or play, the second indicates whether the adaptation works are necessary or not. This certificate is not required in certain cases provided by law.


18. Certificate pension plan, which sends the manager of the plan and contains the amount of annual contributions to the plan made por el contribuyente o por la empresa donde trabaja éste.

19. Libros contables (empresarios individuales, profesionales y entidades en régimen de atribución de rentas)

- los libros de los empresarios deben sellarse en el Registro Mercantil, bien antes de ser utilizados (si se llevan a mano), o bien cuatro meses después del cierre del ejercicio (si se encuadernan hojas mecanizadas)- se tratan del libro de inventarios y cuentas anuales y del libro diario (obligatorios). Aquellos que estén en el régimen de estimación directa simplificada o desarrollen una actividad que no se considere mercantil (agricultores y ganaderos), tienen que llevar tres libros fiscales: de ventas e ingresos, de compras y gastos y investment property, doing their diligenciación missing.
- Professionals do not have to keep accounting books and fill in the Register. His tax records are the same as those mentioned above by adding the provision of funds and supplemented

20. Printed mandatory tax returns (business and professional), are those relating to VAT (Mod. 300, 310, or 370 and 390), retention and professional workers (Models 110 and 190), annual statement of transactions with third parties (Mod. 347) and installment payments (Models 130 and 131), declaration, modification and low in the census of taxpayers (Mod. 036/037).

21. Withholding Certificate professionals, which is issued by the clients which in turn are entrepreneurs or professionals. It contains the annual amount paid to the professional services and the retention of 15% or 7% in the case.

22. receipts or certificates of donations to charities and shall specify the name and legal form of the entity, the identity of the donor (Tax included), the amount donated, date and destination of the donation, and the explicit reference to the grantee institution is among those covered in Article 16 of Law 49/2.002, 23 December, entiades taxation of non-profit and incentives for patronage.

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employer-employee TRIBUTE TO THE PIT MEASURES

The High Court has considered in a recent resolution that any severance package agreed between a company and a former employee of the taxed income tax because of its character and nature of a settlement. When the conciliation a mandatory prerequisite to the proceedings and work in the courts of justice, all that is agreed on it by the employer and the worker is "a real transaction contract between the parties to effect and subject to the cause of nullity of the Civil Code. " It is not therefore an administrative act emanating from the labor authorities.

Because of its contractual nature Tax Inspectorate, within its power to check, you may qualify the true legal nature of the agreements reached in order to demand the tax under the taxable event. The cantiades paid by the worker "are not claims arising from unfair dismissal, but it is a labor contract is terminated by the will of both parties", and "only when compensatory damages are forced loss of the right work leads to the exemption provided for Article 7 LIRPF. " In addition the company will retain the former employee and make a deposit to account for income tax (AN, 02/07/2.008, R º 184/2.007).

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"crisis" (1) 2,009

Last Tuesday, 2 December 2008 were published in the BOE two standards, one with the force of law and a regulatory status which are the first tangible demonstration of the Government's intention to solve or at least , try to solve the economic crisis and future recession that we suffer and we suffer, but it is also proof of policy mismatch, to mouth, which is holding the executive to provide the solution. I would favor a global analysis, deliberate, calm and provide a solution set regulations but subject-fiscal, labor, social, housing-not like the is giving the executive, which has taken the position to use the royal decrees, pardon the expression, "like hotcakes." The

9/2.008 Royal Decree of November 28 create a Local Investment Fund and Special Fund for the Revitalization of the Economy and Employment and approves extra credits to meet their financing, say, refers to the famous and 8,000 million euros, much criticized by the English Federation of Municipalities and the opposition as inadequate and opportunistic.

But as a specialist in Tax Law, I'm concerned the publication in the Official Gazette and entered into force (3 December) 1975/2.008 Royal Decree of 28 November on urgent measures to take in the economic, fiscal, employment and access to housing . Take that! An obvious example of regulatory confusion that is leading us to executive professionals, students of tax law and own Treasury officials.

In its preamble the executive justifies the publication and entry into force of this Decree by the existing global crisis at the moment, going to recognize a sharp slowdown in economic activity in our country and the increase in unemployment mainly by profound changes in the industry adjustment property as a result of their own financial situation (closing of the "tap" to the developers, construction and real estate companies and SMEs). This Decree sets or at least attempts to establish a series of measures to mitigate the negative consequences of business performance and financial situation for families and citizens, supporting businesses by implementing structural reforms to help increase recovery and long-term growth (in my opinion this is a mistake, you have to take measures at least the medium term) and to establish measures to prevent the drain of job destruction that exists today, and encourage its creation through measures related to employment, financial and tax (the adjective "complementary" to acknowledge that grates on my ears). Briefly

I dissect the RD of 28 November 1.975/2.008 :

- In Chapter I down two steps to encourage the hiring of certain people unemployed : first for people who are in family responsibilities by establishing a new business bonus shares of Social Security for employers who hire unemployed indefinitely with dependent children, and second the percentage of capitalization of the provision unemployment (up to 60%) for the unemployed to become self-employed.

- In Chapter II establishing a temporary partial moratorium on mortgage payments, a moratorium under certain conditions and always under the condition of the acceptance of the financial institution concerned. As stated in the muscle, "fat to die."

- For his part Chapter III contains a series of tax measures in respect of Income Tax of Individuals (amending several articles of the Regulations on Income Tax of Individuals, RD 439/2.007, de 30 de marzo), en lo referente a:

. Concepto de rendimiento del trabajo con período de generación superior a dos años.

. Nuevo tratamiento en el aplazamiento o fraccionamiento del importe resultante de la autoliquidación del IRPF presentada en período voluntario.

. Cambios en el cálculo de los tipos de retención y se establece un procedimiento farragoso y complicado de regularización de los mismos. También se modifica la forma de la comunicación de datos del perceptor de rentas de trabajo a su pagador a través del Modelo 145 y el contenido del Modelo 190 referente a la declaración anual informativa de retenciones

. Cambios también en el importe y cálculo withholding, income account and subdivisions of taxpayers engaged in economic activity in direct assessment scheme, normal or reduced.

. Extension of deadline for housing accounts.

conclusion, a real hodgepodge of measures that mislead both ordinary citizens and professionals and officials in its implementation.

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THE MOST IMPORTANT-NEW POSSIBILITY OF MONTHLY VAT RETURN

http://www.aeat.es/AEAT/Contenidos_Comunes/Diversos/Acceso_Directo/A_un_click/ FolletoCalendario2009.pdf