{"id":793,"date":"2012-01-09T00:00:00","date_gmt":"2012-01-09T00:00:00","guid":{"rendered":"http:\/\/public.kiboserver.com\/perezdevargas\/urgent-tax-financial-measures-approved-by-the-gobernment-impact-on-non-residents\/"},"modified":"2022-02-25T16:54:38","modified_gmt":"2022-02-25T16:54:38","slug":"urgent-tax-financial-measures-approved-by-the-gobernment-impact-on-non-residents","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/en\/blog\/urgent-tax-financial-measures-approved-by-the-gobernment-impact-on-non-residents\/","title":{"rendered":"Urgent tax and financial measures approved by the Government \u2013 Impact on Non-Residents.These new tax and financial measures approved by our Goverment are affecting also the Non Residents."},"content":{"rendered":"

URGENT TAX FINANCIAL MEASURES APPROVED BY THE GOBERNMENT \u2013 IMPACT ON NON-RESIDENTS<\/strong><\/p>\n

On 30th December 2.011, it was approved by Royal Decree – Law 20\/2011, of Urgent Tax and Financial Measures for the Correction of the Budget Deficit, published in the Official Gazette on 31st December 2.011 and entered into force on 1st January 2012 (\u201cReal Decreto \u2013 Ley 20\/2011, de Medidas Urgentes en Materia Presupuestaria, Tributaria y Financiera para la Correcci\u00f3n del D\u00e9ficit P\u00fablico\u201d).<\/p>\n

These measures have been approved by the current Government with exceptional and temporary nature, as it seeks to correct the deviation of the estimated government budget of 2011. Consequently, the main purpose of the Royal Decree is to increase the revenue and to reduce the costs of Public Administration.<\/p>\n

The increased revenue will be obtained, among other resources, by increasing the tax rate of certain taxes. One of them is the Non- Residents Income Tax. Thus, in 2012 and 2013, this tax is modified as follows:<\/p>\n

– The benefit obtained in the transmissions to be made in 2012 and 2013 (also known as \u201cCapital Gains Tax\u201d) will be taxed at the rate of 21% (instead of the current 19%).<\/p>\n

– In case of foreign companies (Non-resident in Spain), operating through a Permanent Establishment, the rents that those companies transfer abroad coming from incomes obtained in Spain will be charged at a tax rate of 21% (instead of 19%) in 2012 and 2013.<\/p>\n

– The current general tax rate (24%) is increased to 24.75% in 2012 and 2013 (consequently, this is affecting those Non-residents owning a property in Spain, as the amount of the non-resident Income Tax to be paid yearly will be higher).<\/p>\n

Finally, in order to promote the sale of real estates, the reduced rate at 4% of the Value Added Tax (V.A.T) in the first transmission housing, remains the same until 31st December 2012.<\/p>\n

The second and subsequent transmissions of properties remain subjected to Transfer Tax and Stamp Duty (currently the Transfer Tax is rated at 7% on the first 400.000 \u20ac and 8% on the rest of the price).<\/p>\n

Marbella, 9th January 2012.<\/p>\n

Angeles Contreras
\nPerez de Vargas Abogados<\/p>\n","protected":false},"excerpt":{"rendered":"

URGENT TAX FINANCIAL MEASURES APPROVED BY THE GOBERNMENT \u2013 IMPACT ON NON-RESIDENTS On 30th December 2.011, it was approved by […]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[286],"tags":[],"class_list":["post-793","post","type-post","status-publish","format-standard","hentry","category-opinion-articles"],"yoast_head":"\nUrgent tax and financial measures approved | P\u00e9rez de Vargas<\/title>\n<meta name=\"description\" content=\"URGENT TAX FINANCIAL MEASURES APPROVED BY THE GOBERNMENT \u2013 IMPACT ON NON-RESIDENTS On 30th December 2.011, it was approved by Royal Decree - 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