Reminder imposed in July of 2024

Statements of VAT, Retentions, Payments Fractionated of income tax, Statement of the Tax on Societies and of the Temporary Tax of Solidarity of the Big Fortunes

Estimated employers and autonomous, remember them that in the next month of July have to present the following fiscal statements:

VAT, Retentions and Payments Fractionated of income tax: The corresponding presentation to the second quarter of 2024 has to make the day 22 July. This includes:
- VAT
- Payments fractionated of income tax related with business and professional activities.
- Retentions on hires of venues of business and on incomes of capital.
Tax on Societies: The societies have to present the statement of the exercise 2023 before 25 July. If the period impositivo coincides with the natural year and makes the banking domiciliation of the payment, the term for this domiciliation is of the 1 to 20 July 2024.
Temporary tax of Solidarity of the Big Fortunes (Model 718): This tax, of direct and complementary character of the Tax on the Heritage, has to be presented electronically among the 1 and on 31 July 2024. The banking domiciliation of the payment can effect among the 1 and on 26 July.

Details of the Temporary Tax of Solidarity of the Big Fortunes

Field of Application: it Taxes the net heritage of the physical people with an upper quantity to 3.000.000 euros.
Terms: The verification of the net heritage makes on 31 December of every year.
Configuration: This tax ranges with the Tax on the Heritage in terms of territorial field, exemptions, passive subjects, bases imponibles and types of gravamen, but only affects to taxpayers with an upper net heritage to 3.000.000 euros.

Scale of Gravamen of the IGF

Until 3.000.000 euros: 0,00%
Until 5.347.998,03 euros: 1,7%
Until 10.695.996,06 euros: 2,1%
From now on: 3,5%

The whole quota of the IGF, together with the quotas of the income tax and of the IP, will not be able to exceed 60% of the sum of the bases imponibles of the first. If it surpasses this limit, the quota of the IGF will reduce until not exceeding of 80% of the sum of the quotas.
Can deduce of the IGF the satisfied quota in the Tax on the Heritage to avert the double imposición.