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DEFERMENT AND REVENUE ON ACCOUNT DEDUCTIONS FROM 2014

The past 20 of December of 2013 the page Web of the AEAT published Instruction 6/2013 by under which new instructions on the concession of postponements and divisions in the matter of retentions and income against the account are dictated (models 111, 115, 202, 130, 131,123…)

Although these tributary debts always have had a very restrictive treatment at the time of being postponed or divided, nevertheless from year 2009 they were conceding granting to postponements and instalments on these debts on the same terms and conditions as for other taxes. THIS HAS CHANGED and from the models that are to present / display now in January of 2014 referred to 4T or period 12 of exercise 2013,

ANY DIVISION OR POSTPONEMENT OF DEBT WILL NOT BE ADMITTED

referred to retentions or income against the account whose quantity is below the 18.000  € and for those who are above that amount must fulfil the following requirements:

That the execution of the patrimony of the contributor could:

                   . substantially affect the maintenance of productive capacity and employment levels of the respective economic activity

                   . cause serious losses to the interests of public finances

Then paste the link of the website of the AEAT for more information:

http://www.agenciatributaria.es/AEAT.internet/Inicio_es_ES/La_Agencia_Tributaria/Normativa/Nor

mativa_reguladora_de_la_AEAT/Instrucciones/Instruccion_6_2013__de_9_de_diciembre_.shtml

Regards,

Antonio

The past 23 of November of 2013 was published in the Official Bulletin of the Region of Murcia, the Decree nº 136/2013, by which the direct concession of certain subventions in the scope of the young employment, that we developed next the most outstanding aspects:

This Decree provides for several measures aimed at granting subsidies to foster permanent or temporary hiring and promoting self-employment to improve employability in the field of youth employment. In any case, it is required that young people are under 30 and are registered as jobseekers. These subventions or aids will be the following ones:

a) Subsidies for the establishment of young people under 30 years old, unemployed and registered as jobseekers, as workers performing a self-employment in the Region of Murcia. they must maintain the activity for at least two years.

b) Subsidies for permanent hiring of young people under 30 years old, unemployed and registered as unemployed by the companies of the Region of Murcia (The workplace should be located in the Region of Murcia). you must maintain the activity for at least two years.

c) Subsidies for the temporary employment of young people under 30 years old, unemployed and registered as unemployed by the companies of the Region of Murcia. It will have to maintain a minimum recruitment all the subsidized time.

d) Scholarships to students participating in the Joint Employment Training Programs (under 25 years).

e) Scholarships to the unemployed students between 18 and 24 years that accede to do the studies of secondary education for adult people.

The amounts of the subsidies are as follows (depending on the group to which the employee belongs) regarding self-employment and contracting:

- Self-employment:
Between 6,000 and 10,000 Euros.

- Indefinite Contract:
Between 5,000 and 8,000 Euros full-time and 3,000 4,800 Euros part-time (must be at least 50% of full time)

- Temporary hiring:
Maximum of 400 euros per month of full-time contract. The minimum contract period is six months and the subvention will not be able to surpass the twelve months.

The form to present/display the requests and the documentation to accompany as well as the mode of payment will adjust to which it is anticipated in the development dispositions which they are dictated. Also shall proceed the total or partial refund as required by those provisions that are developed on the matter.

On Friday November 29, 2013 approved the Order HAP/2215/2013 under which various tax models are modified. This order takes effect on 2014.

We start to comment the main innovations:

The models 310, 311, 370 and 371 disappear (the forms for the industrialists in modules) that happen to be integrated all in model 303.

This model 303 will no longer be able to be presented/displayed in the usual forms, it will only be possible to be presented/displayed by Internet or in the forms of predeclaration that are generated through the Web of the AEAT.

• Additional boxes are also included to include the following information detailed  down:
• Modification of tax bases for nonpayment or insolvency.
• Acquisition intracommunitarian not only of goods but also of services.
• Assumptions different of above indicated from investment of the passive subject.
• Two new squares are included to be able to choose or to revoke in this model by the special prorate in the last declaration of the year..

Those taxpayers who have opted for the special cash basis must complete an additional section that indicates which of those operations affected to cash basis would be considered generated under the criterion provided in Article 75 of the VAT Act.

Equally both the subjects covered by the cash basis, as those who are not but receive an invoice from provider who is included in this special regime, must report the amounts for the acquisitions of goods and services to which the cash regime is applicable how the VAT would have worked out with the criterion provieded in article 75 of VAT act.

Equally those taxpayers obliged to present the Form 340 will also have to upgrade their software to report all circumstances that the cash basis special regime introduced in the VAT legislation.

Best regards,

Antonio Robles Jara

antoniojara@serveco.es