{"id":14687,"date":"2015-07-13T12:38:15","date_gmt":"2015-07-13T10:38:15","guid":{"rendered":"http:\/\/aseryde.com\/?p=14687"},"modified":"2015-07-13T12:38:15","modified_gmt":"2015-07-13T10:38:15","slug":"entrada-en-vigor-de-la-rebaja-de-las-retenciones-en-el-irpf-2015","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/entrada-en-vigor-de-la-rebaja-de-las-retenciones-en-el-irpf-2015\/","title":{"rendered":"Entry into force of the reduction of withholdings in personal income tax 2015"},"content":{"rendered":"<blockquote><p><span style=\"color: #0000ff;\">As of this July 12, approved tax modifications come into force with retroactive effects that affect personal income tax for this year 2015.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\">In the BOE of July 11, 2015, the <em>\u201c<a href=\"http:\/\/aseryde.com\/wp-content\/uploads\/2015\/07\/BOE-A-2015-7765.pdf\">Royal Decree-Law 9\/2015<\/a>, 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.<\/em>, which includes the reduction in withholdings announced by the President of the Government.<\/p>\n<p>&nbsp;<\/p>\n<p>The entry into force is the day after its publication in the BOE, that is, July 12, 2015.<\/p>\n<p>&nbsp;<\/p>\n<p>SINCE JULY 12, 2015 THE WITHHOLDINGS ARE AS COLLECTED IN THE FOLLOWING TABLE:<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"191\"><strong>TYPE OF INCOME<\/strong><\/td>\n<td width=\"137\">\n<p style=\"text-align: center;\"><strong>2015 (Until July 11)<\/strong><\/p>\n<\/td>\n<td width=\"189\">\n<p style=\"text-align: center;\"><strong>NEW RDL 2015<\/strong><\/p>\n<\/td>\n<td width=\"171\"><strong>EFFECT<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"191\"><strong>Work performance<\/strong><\/td>\n<td width=\"137\">\n<p style=\"text-align: center;\">According to income (table)<\/p>\n<\/td>\n<td width=\"189\">\n<p style=\"text-align: center;\"><strong>According to income (NEW TABLE)<\/strong><\/p>\n<\/td>\n<td width=\"171\">Intermediate table that applies to the entire year<\/td>\n<\/tr>\n<tr>\n<td width=\"191\"><strong>Professional Activities, courses, etc.<\/strong><\/td>\n<td width=\"137\">\n<p style=\"text-align: center;\">19%<\/p>\n<\/td>\n<td width=\"189\">\n<p style=\"text-align: center;\"><strong>15%<\/strong><\/p>\n<\/td>\n<td width=\"171\">Since July 12<\/td>\n<\/tr>\n<tr>\n<td width=\"191\"><strong>Professional Activities \u2013 START OF ACTIVITY<\/strong><\/td>\n<td width=\"137\">\n<p style=\"text-align: center;\">9%<\/p>\n<\/td>\n<td width=\"189\">\n<p style=\"text-align: center;\"><strong>7%<\/strong><\/p>\n<\/td>\n<td width=\"171\">Since July 12<\/td>\n<\/tr>\n<tr>\n<td width=\"191\"><strong>Real Estate Capital (Leases of premises)<\/strong><\/td>\n<td width=\"137\">\n<p style=\"text-align: center;\">20%<\/p>\n<\/td>\n<td width=\"189\">\n<p style=\"text-align: center;\"><strong>19,50%<\/strong><\/p>\n<\/td>\n<td width=\"171\">Since July 12<\/td>\n<\/tr>\n<tr>\n<td width=\"191\"><strong>Capital furniture<\/strong><\/td>\n<td width=\"137\">\n<p style=\"text-align: center;\">20%<\/p>\n<\/td>\n<td width=\"189\">\n<p style=\"text-align: center;\"><strong>19,50%<\/strong><\/p>\n<\/td>\n<td width=\"171\">Since July 12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>For any questions or clarifications, do not hesitate to contact <a href=\"http:\/\/aseryde.com\/en\/contacto-cieza\/\">contact <\/a>with this Office, and we hope that this information is of interest to you<\/p>\n<p>&nbsp;    \t<\/p>","protected":false},"excerpt":{"rendered":"<p>As of July 12, approved tax modifications with retroactive effect that affect personal income tax for this year 2015 come into effect. The \u201cRoyal Decree-Law 9\/2015, of July 10, on urgent measures to reduce the tax burden borne by taxpayers [\u2026]\u201d was published in the Official State Gazette (BOE) on July 11, 2015.<\/p>","protected":false},"author":2,"featured_media":21509,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[76,77,89,113,124,129,130,131],"class_list":["post-14687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-irpf","tag-irpf-2015","tag-nuevas-retenciones-2015","tag-rebaja-retenciones-2015","tag-renta-2015","tag-retenciones-2015","tag-retenciones-irpf-2015","tag-retenciones-renta-2015"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/14687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=14687"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/14687\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/21509"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=14687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=14687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=14687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}