The last publication of the Official State Gazette (BOE) In terms of taxation, it confirms the reduction of the 5% for 2018, in the taxation faced by the self-employed who are registered with the Treasury in the module system. With this decision, the Treasury maintains the reduction in net yield for another year; That is, the difference between eligible income and deductible expenses; which has been applied since 2009, “as a consequence of the agreements adopted at the Self-Employed Work Table and due to the decline in economic activity derived from the crisis.”
The only novelty in tax matters published in the last BOE has to do with the fact that the net return indices applicable to the agricultural activity of obtaining rice will be reduced, within the objective estimation method of the Personal Income Tax. Physics (IRPF). The objective, according to what the agency publishes, is “to adapt taxation to the current reality of this sector.” Specifically, these will fall from 0.37 to 0.32. Part of the legal conditions that have existed until now have been modified so that this performance index applies to the 2017 tax period.
In tax matters, the Government will preserve the existing modules in the special simplified regime of Value Added Tax (VAT), along with the rest of the indicators and indices of both this tax and personal income tax.
If you need more information about the tax news for 2018, contact our tax experts, either in our offices or through the form.
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