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New Law (only Spanish Version)

IRPF: NO RESIDENTES

Rendimientos obtenidos a través de establecimiento permanente

 A partir de 1 enero de 2007A partir de 1 enero de 2008
Tipo general32.5%30%
Hidrocarburos37.5%35%
Imposición complementaria18%18%

Rendimientos obtenidos sin establecimiento permanente

Tipo general24%
PensionesCuadro actualizado *
Rendimientos del trabajo por contratos de duración determinada para trabajadores extranjeros de temporada2%
Rendimientos del trabajo en misiones diplomáticas (no contribuyentes del IRNR)8%
Operaciones de reaseguro1.5%
Entidades de navegación marítima  cuyos buques toquen territorio español4%
Dividendos y otros rendimientos de participación en fondos propios18%
Intereses y otros rendimientos por la cesión a terceros de capitales propios18%
Ganancias patrimoniales18%
Cánones pagados a empresas asociadas de la Unión Europea (requisitos)10%

En las ganancias patrimoniales por transmisiones de bienes inmuebles hay una retención del 3%.

*Tabla de pensiones actualizada

Importe anual pensión hasta -- EurosCuota EurosResto pensión hasta --- EurosTipo aplicable
0012.0008%
12. 0009606.70030%
18.7002.970En adelante40%

 

IRPF: Reducción de tramos y tipos

  • Se reducen los impuestos y hay más personas que dejan de pagar impuestos.
  • La rebaja media será del 6% y para el 60% de los contribuyentes el ahorro será del 17%.
  • Los impuestos bajan para 20 millones de contribuyentes, el 99,5% del total.
  • Los tramos de la tarifa se reducen a cuatro y se amplía el mínimo exento.
  • El 70% de los contribuyentes se aplicará un tipo único del 24%.
  • Excluye de tributación a 7 millones, el 40% del total.
  • Se incrementa entre un 8 y un 14% la reducción para las rentas de trabajo, que se extenderá a algunos trabajadores autónomos.

   

 

L

 

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Last Modified :  April 29 2008