Class Economy Premium: SPAIN: All 2015 Income questions about tax incentives and bonuses

Friday, April 15, 2016

SPAIN: All 2015 Income questions about tax incentives and bonuses – EntornoInteligente

Expand / The tips and answers of professionals to assist taxpayers in completing the Income Tax 2015.

Issues resolved by Pablo Gómez-Acebo, Partner Andrew and Artiaño Lawyers

I am a worker and with only one payer, my income is less than 22,000, I’m married with two children of 23 and 19 years and students, in 2015 I received a grant to change windows of my residence 5,200. If the draft goes to pay me do I have to file a return for receiving the grant or do I have the right not to present it to win less than 22,000?

Having obtained capital gains from the grant, not subject to withholding and being the total of over 1000 Euros income is obliged to submit the statement.

the grant shall be classified as capital gains not derived from the transfer of assets and therefore be included . in the general income tax base

in case of public aid received as compensation for the structural defects of the residence, you may be charged by quarters; in the tax period in which obtained (2015) and in the following three.

What is the correct box to account for the grant of 1000euros by PIVE 7 Plan?

The box is 266, other gains and / or attributable to 2015

capital losses I wonder if the subsidy plan PIVE 7 of 1000 euros must be entered in box 364 Capital gains and losses to be integrated into the general tax base.

the box must fill is the 266. Whose amount is transferred to the 364.

what box placed one ?, ENESA grant amount is very low is less than two euros and I doubt whether or not to put it.

Typically grant ENESA models included in yields of agricultural economic activities .

The law does not provide an excluded considered minimum amount of gross income. different matter are the minimum that exclude the obligation to file a return.

A taxpayer receives a subsidy not exempted from income tax, such as Pive-8 Plan or subsidies for the purchase of a home, how you must pay tax on it?

The grant is a capital gain that is not from the transfer of an asset, which should be integrated into the general tax base and taxed at a marginal rate. Public subsidies should be charged to the year in which charged unless the legislation provides other criteria, as in the case of subsidies tied to the shelter.

In October receive housing allowance from the Generalitat Valencia (which had pending). I am clear that I have to include it as a capital gain but also allocate aid to pay the builder because this was agreed in writing (ie we receive and the transfer within a few days) This is amount for house purchase but how do I put it? 1-As house purchase with the mortgage (without reflecting data constructor) 2 In other concepts (Construction and Housing) and put my name and NIF.

As you indicate, the benefit received is a capital gain to integrate into the general basis. As a rule, the whole is attributed to the year in which it is copper, consigning the amount in box 266 of the G1 section of the statement. (In previous years the complaint was linked to the grant, not the collection) Certain subsidies programs access to housing or compensation of structural defects, may be charged by quarters.

When going for the payment the promoter, may be in turn part of the deduction for housing construction, if it was started before 2013.

I understand that you must reflect it in the section of housing construction, identifying the manufacturer.

in that box should include the grant of PIVE plan for buying a car.

The PIVE PLAN for the purchase of a new vehicle is a subsidy or aid granted by the State with what will be a capital gain for the year in which it is perceived, ie, in which you buy the new vehicle.

Such gain, not derived from the transfer of assets, is integrated into the general basis of income tax. Box 266 on page 9 of the statement. Section G.1

Other discount manufacturer or dealer do not constitute taxable income in income tax

SPAIN. All questions of Income 2015 on tax incentives and bonuses

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