Here you resumimos the measures of field tributario more stood out for 2023
The Law 31/2022, of 23 December, of General Estimates of the State 2023, enters changes that mainly affect to the income tax, to the Tax on Societies and to the VAT.
Income tax Income tax of the Physical People
Of a side, increases the type impositivo on the incomes of upper capital to 200.000 euros in a point, achieving a type 27%. For the upper to 300.000 euros, augments in 2 points, until 28%.
On the other hand, it increases the reduction by performances of work, expanding the fiscal profit to gross incomes of until 21.000 euros, in front of the limit of the 18.000 anterior euros.
Likewise, the minimum of taxation goes up of the 14.000 to the 15.000 euros.
REGARDING the measures taken in the field of the Autonomous, proposes an additional discount of 5% in the net performance of the modules, as well as an extension of the limits of turnover that allow the taxation by modules in 2023.
Also it elevates of the 5 to 7% the reduction in autonomous by deductible costs of difficult justification if taxation produces in regime of direct estimate simplified.
Also wide the deduction by motherhood in the Income tax of the Physical People and prorrogan the limits for the application of the regime simplified and the special regime of the agriculture, ganadería and fishing.
The artistic sector will have a reduction of the retentions on determinate performances of the work derived of the preparation of literary works, artistic or scientific as well as the retention on the rights of the copyright of 19% to 15%.
Tax on Societies IS
It announces a discount of the nominal type of the IS of the 25 to 23% for companies with a figure of inferior business to the million of euros.
Likewise, it goes to promote a normative change that limit temporarily (in principle foreseen for the 2023) in 50% the possibility to compensate the losses of the subsidiaries in the groups consolidated.
Tax for upper heritages to the 3 million euros
It creates a new tax for big fortunes, that will tax the upper net wealth to the three million euros. This tax will be of temporary character, for the exercises of 2023 and 2024. The gravamen will adjust to the following parameters:
Among 3 and 5 million euros→ 1,7%
Among 5 and seven million euros→ 2,1%
More than 10 million euros→ 3,5%
The quota credited by the tax of heritage in the autonomous communities will be deductible in the new tax, averting like this the double imposición.
Tax on the Value Added VAT
In the VAT produces a series of changes, like the discount of the 10 % to the 4 % of the applicable type to the deliveries of compressed, tampons and condoms -this class of measures apply already in other European countries like United Kingdom, where are taxed to type zero, or Italy, where have spent to be taxed to the 4 % as in Spain-, the modification of the special rule of the effective use in relation with the taxation of the services and the modification of the special mechanism of investment of the subject passive in determinate supposed, in addition to a new regulation of the e-commerce in the VAT, among other remarkable novelties.
Of a side, increases the type impositivo on the incomes of upper capital to 200.000 euros in a point, achieving a type 27%. For the upper to 300.000 euros, augments in 2 points, until 28%.
On the other hand, it increases the reduction by performances of work, expanding the fiscal profit to gross incomes of until 21.000 euros, in front of the limit of the 18.000 anterior euros.
Likewise, the minimum of taxation goes up of the 14.000 to the 15.000 euros.
REGARDING the measures taken in the field of the Autonomous, proposes an additional discount of 5% in the net performance of the modules, as well as an extension of the limits of turnover that allow the taxation by modules in 2023.
Also it elevates of the 5 to 7% the reduction in autonomous by deductible costs of difficult justification if taxation produces in regime of direct estimate simplified.
Also wide the deduction by motherhood in the Income tax of the Physical People and prorrogan the limits for the application of the regime simplified and the special regime of the agriculture, ganadería and fishing.
The artistic sector will have a reduction of the retentions on determinate performances of the work derived of the preparation of literary works, artistic or scientific as well as the retention on the rights of the copyright of 19% to 15%.
Tax on Societies IS
It announces a discount of the nominal type of the IS of the 25 to 23% for companies with a figure of inferior business to the million of euros.
Likewise, it goes to promote a normative change that limit temporarily (in principle foreseen for the 2023) in 50% the possibility to compensate the losses of the subsidiaries in the groups consolidated.
Tax for upper heritages to the 3 million euros
It creates a new tax for big fortunes, that will tax the upper net wealth to the three million euros. This tax will be of temporary character, for the exercises of 2023 and 2024. The gravamen will adjust to the following parameters:
Among 3 and 5 million euros→ 1,7%
Among 5 and seven million euros→ 2,1%
More than 10 million euros→ 3,5%
The quota credited by the tax of heritage in the autonomous communities will be deductible in the new tax, averting like this the double imposición.
Tax on the Value Added VAT
In the VAT produces a series of changes, like the discount of the 10 % to the 4 % of the applicable type to the deliveries of compressed, tampons and condoms -this class of measures apply already in other European countries like United Kingdom, where are taxed to type zero, or Italy, where have spent to be taxed to the 4 % as in Spain-, the modification of the special rule of the effective use in relation with the taxation of the services and the modification of the special mechanism of investment of the subject passive in determinate supposed, in addition to a new regulation of the e-commerce in the VAT, among other remarkable novelties.
