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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