As of this July 12, approved tax modifications come into force with retroactive effects that affect personal income tax for this year 2015.
In the BOE of July 11, 2015, the “Royal Decree-Law 9/2015, of July 10, of urgent measures to reduce the tax burden borne by taxpayers of the Personal Income Tax and other measures of an economic nature., which includes the reduction in withholdings announced by the President of the Government.
The entry into force is the day after its publication in the BOE, that is, July 12, 2015.
SINCE JULY 12, 2015 THE WITHHOLDINGS ARE AS COLLECTED IN THE FOLLOWING TABLE:
| TYPE OF INCOME |
2015 (Until July 11) |
NEW RDL 2015 |
EFFECT |
| Work performance |
According to income (table) |
According to income (NEW TABLE) |
Intermediate table that applies to the entire year |
| Professional Activities, courses, etc. |
19% |
15% |
Since July 12 |
| Professional Activities – START OF ACTIVITY |
9% |
7% |
Since July 12 |
| Real Estate Capital (Leases of premises) |
20% |
19,50% |
Since July 12 |
| Capital furniture |
20% |
19,50% |
Since July 12 |
For any questions or clarifications, do not hesitate to contact contact with this Office, and we hope that this information is of interest to you
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