{"id":8321,"date":"2021-03-03T10:47:34","date_gmt":"2021-03-03T10:47:34","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/nie\/minimizar-impuestos-tasas-fiscales\/"},"modified":"2022-08-23T16:46:24","modified_gmt":"2022-08-23T16:46:24","slug":"minimise-taxes-fiscal-charges","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/","title":{"rendered":"How to minimise taxes and fiscal charges"},"content":{"rendered":"<p>[et_pb_section bb_built=&#8221;1&#8243;][et_pb_row][et_pb_column type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.17.4&#8243; background_pattern_color=&#8221;rgba(0,0,0,0.2)&#8221; background_mask_color=&#8221;#ffffff&#8221; text_text_shadow_horizontal_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; text_text_shadow_vertical_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_text_shadow_blur_strength=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_blur_strength_tablet=&#8221;1px&#8221; link_text_shadow_horizontal_length=&#8221;link_text_shadow_style,%91object Object%93&#8243; link_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; link_text_shadow_vertical_length=&#8221;link_text_shadow_style,%91object Object%93&#8243; link_text_shadow_vertical_length_tablet=&#8221;0px&#8221; link_text_shadow_blur_strength=&#8221;link_text_shadow_style,%91object Object%93&#8243; link_text_shadow_blur_strength_tablet=&#8221;1px&#8221; ul_text_shadow_horizontal_length=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; ul_text_shadow_vertical_length=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_vertical_length_tablet=&#8221;0px&#8221; ul_text_shadow_blur_strength=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_blur_strength_tablet=&#8221;1px&#8221; 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header_text_shadow_vertical_length=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_text_shadow_blur_strength=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_2_text_shadow_horizontal_length=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_2_text_shadow_vertical_length=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_2_text_shadow_blur_strength=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_3_text_shadow_horizontal_length=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_3_text_shadow_vertical_length=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_3_text_shadow_blur_strength=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_4_text_shadow_horizontal_length=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_4_text_shadow_vertical_length=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_4_text_shadow_blur_strength=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_5_text_shadow_horizontal_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_5_text_shadow_vertical_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_5_text_shadow_blur_strength=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_6_text_shadow_horizontal_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_6_text_shadow_vertical_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_6_text_shadow_blur_strength=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_blur_strength_tablet=&#8221;1px&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; z_index_tablet=&#8221;0&#8243;]<\/p>\n<p>The approval in Spain of the General State Budget for 2021, &#8220;PGE&#8221;, is expected in December 2020 and will be the first new budget since Montoro&#8217;s 2018 accounts, which had been extended to date. With effect from 1 January 2021, the <strong>most relevant fiscal modifications<\/strong> contemplated in the PGE bill are as follows:<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/#Personal_Income_Tax_IRPF\" >Personal Income Tax (IRPF)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/#1_New_entry_in_the_general_scale\" >1. New entry in the general scale<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/#2_New_paragraph_on_the_allowed_amount_of_tax_savings\" >2. New paragraph on the allowed amount of tax savings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/#3_Limitation_of_the_reduction_of_the_tax_base_for_social_security_contributions_and_contributions_to_social_security_schemes\" >3. Limitation of the reduction of the tax base for social security contributions and contributions to social security schemes<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/#Wealth_Tax_IP\" >Wealth Tax (IP)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/#Corporate_Income_Tax_IS\" >Corporate Income Tax (IS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/#Additional_fiscal_measures\" >Additional fiscal measures<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/minimise-taxes-fiscal-charges\/#Measures_not_contemplated_in_the_PGE_Law\" >Measures not contemplated in the PGE Law<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Personal_Income_Tax_IRPF\"><\/span><strong>Personal Income Tax (IRPF)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_New_entry_in_the_general_scale\"><\/span><strong>1. New entry in the general scale<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Modification of article 63 of the Personal Income Tax Act, adding a section to the general scale for general taxable income from 300,000 euros, with a tax rate of 24.50%. The new personal income tax (IRPF) table is as follows:<\/p>\n<table style=\"height: 146px;\" width=\"804\">\n<thead>\n<tr>\n<th scope=\"col\">Net base \/ Up to euros<\/th>\n<th scope=\"col\">Full fee \/Euros<\/th>\n<th scope=\"col\">Remaining taxable income \/ Up to euros<\/th>\n<th scope=\"col\">Applicable rate \/ Percentage<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Base liquidable\">0,00 \u20ac<\/td>\n<td data-label=\"Cuota integra\">0,00 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 12.450,00 \u20ac<\/td>\n<td data-label=\"Tipo aplicable\">9,50 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 12.450,00 \u20ac<\/td>\n<td data-label=\"Cuota integra\">1.182,75 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 7.750,00 \u20ac<\/td>\n<td data-label=\"Tipo aplicable\">12,00 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 20.200,00<\/td>\n<td data-label=\"Cuota integra\">2.112,75 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 15.000,00<\/td>\n<td data-label=\"Tipo aplicable\">15,00 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 35.200,00<\/td>\n<td data-label=\"Cuota integra\">4.362,750 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 24.800,00<\/td>\n<td data-label=\"Tipo aplicable\">18,50 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 60.000,00<\/td>\n<td data-label=\"Cuota integra\">8.950,75 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 240.000,00<\/td>\n<td data-label=\"Tipo aplicable\">22,50 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 300.000,00<\/td>\n<td data-label=\"Cuota integra\">62.950,75 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">From now on<\/td>\n<td data-label=\"Tipo aplicable\">24,50 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This change, among others, affects personal income from employment, income from economic activities and income from real estate capital. It also affects the withholding tax brackets for earned income, to which must be added the regional scales, so that in some regions the marginal rate can be as high as 50%. Savings alternatives:<\/p>\n<ul>\n<li aria-level=\"1\">300,000, it may be advisable to negotiate with the company to bring forward part of the variable remuneration to 2020, e.g. payment of bonuses linked to production, payment of incentives based on sales, payment of bonuses to managers, technicians or payment of bonuses, etc.<\/li>\n<\/ul>\n<p>It should be noted that this increase only affects people with high salaries, such as senior managers or executives.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_New_paragraph_on_the_allowed_amount_of_tax_savings\"><\/span><strong>2. New paragraph on the allowed amount of tax savings<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Article 66 of the Personal Income Tax Act is amended, adding a section to the tax savings scale for taxable savings income from 200,000 euros, with a tax rate of 26%: New section of the scale of the savings.<\/p>\n<table style=\"height: 107px;\" width=\"869\">\n<thead>\n<tr>\n<th scope=\"col\">Savings tax base \/ Up to euros<\/th>\n<th scope=\"col\">Full fee \/ Euros<\/th>\n<th scope=\"col\">Remaining Savings tax base \/ Up to euros<\/th>\n<th scope=\"col\">Applicable rate \/ Percentage<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Base liquidable\">0,00 \u20ac<\/td>\n<td data-label=\"Cuota integra\">0,00 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 6.000,00 \u20ac<\/td>\n<td data-label=\"Tipo aplicable\">19,00 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 6.000,00 \u20ac<\/td>\n<td data-label=\"Cuota integra\">1.140,00 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 44.000,00 \u20ac<\/td>\n<td data-label=\"Tipo aplicable\">21,00 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 50.000,00 \u20ac<\/td>\n<td data-label=\"Cuota integra\">10.380,00 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 150.000,00<\/td>\n<td data-label=\"Tipo aplicable\">23,00 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 200.000,00<\/td>\n<td data-label=\"Cuota integra\">44.880,00 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">From now on<\/td>\n<td data-label=\"Tipo aplicable\">26,00 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This amendment affects income from movable capital, e.g. dividends, interest on accounts or loans, capital gains from shares, investment funds or the sale of a home. Savings alternatives:<\/p>\n<ul>\n<li aria-level=\"1\">It may be advisable to bring forward to 2020 sales, for example, a property owned that may generate capital gains in order to avoid the 26% tax on the part of the gain that exceeds 200,000 euros.<\/li>\n<\/ul>\n<p>In the event that the sale price was 350,000 euros and the purchase price at the time was 100,000 euros, selling the property in the short term and bringing it forward to 2020 instead of doing so in 2021, would mean, for example, a saving of 1,500 euros.<\/p>\n<p>The same would happen in the case of dividends, if a large amount is expected to be received and it is declared in 2020, there will be a saving of 3% on the dividend to be received that exceeds 200,000 euros.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Limitation_of_the_reduction_of_the_tax_base_for_social_security_contributions_and_contributions_to_social_security_schemes\"><\/span><strong>3. Limitation of the reduction of the tax base for social security contributions and contributions to social security schemes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Article 51 of the Personal Income Tax Act is amended. It reduces the set of reductions applied by all persons who pay bonuses in favour of the same taxpayer, including their own, which now may not exceed \u20ac2,000 per year, whereas previously this limit was \u20ac8,000.<\/p>\n<p><a href=\"https:\/\/gmtaxconsultancy.com\/en\/contact\/?utm_source=blog&amp;utm_medium=post&amp;utm_campaign=CTA_lead\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7864 size-full\" title=\"Need a Consultant?\" src=\"https:\/\/gmtaxconsultancy.com\/wp-content\/uploads\/cta-need-help.png\" alt=\"Need a Consultant?\" width=\"477\" height=\"116\" \/><\/a><\/p>\n<p>This includes contributions to private pension plans, mutual insurance companies, company pension plans, and insurance for severe or high dependency, etc. However, the limit of 2,000 euros can be increased to 8,000 euros (total up to 10,000 euros) in the case of company contributions, e.g. contributions made by the individual employer to employees&#8217; pension plans.<\/p>\n<p>Savings alternatives:<\/p>\n<ul>\n<li aria-level=\"1\">It is not fiscally advisable to contribute more than 2,000 euros to these plans after 2020, so it may be advisable to make contributions up to 8,000 euros before the end of the year because from 2021 onwards the reduction clearly decreases.<\/li>\n<\/ul>\n<p>In any case, it should be borne in mind that contributions are not taxed while saving, but are taxed when they are withdrawn, as is the case, for example, with earned income, which may also be taxed at a higher rate than savings income.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Wealth_Tax_IP\"><\/span><strong>Wealth Tax (IP)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Article 30 of the Law on Intellectual Property is modified, in which the maximum tax rate increases from 2.5% to 3.5% for assets exceeding 10.65 million euros, in the case of the Autonomous Communities that have not approved their own scale. \u00a0 The new section of the wealth tax (IP) would read as follows:<\/p>\n<table style=\"height: 192px;\" width=\"799\">\n<thead>\n<tr>\n<th scope=\"col\">Net base \/ Up to euros<\/th>\n<th scope=\"col\">Full fee \/ Euros<\/th>\n<th scope=\"col\">Remaining taxable income \/ Up to euros<\/th>\n<th scope=\"col\">Applicable rate \/ Percentage<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Base liquidable\">0,00 \u20ac<\/td>\n<td data-label=\"Cuota integra\">0,00 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 167.129,45 \u20ac<\/td>\n<td data-label=\"Tipo aplicable\">0,2 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 167.129,45 \u20ac<\/td>\n<td data-label=\"Cuota integra\">334,26 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 7.750,00 \u20ac<\/td>\n<td data-label=\"Tipo aplicable\">0,3 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 334.252,88 \u20ac<\/td>\n<td data-label=\"Cuota integra\">835,63 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 167.123,43<\/td>\n<td data-label=\"Tipo aplicable\">0,5 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 668.499,75<\/td>\n<td data-label=\"Cuota integra\">2.506,86 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 668.499,76 \u20ac<\/td>\n<td data-label=\"Tipo aplicable\">0,9 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 1.336.999,51 \u20ac<\/td>\n<td data-label=\"Cuota integra\">8.523,36 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">&gt; 1.336.999 \u20ac<\/td>\n<td data-label=\"Tipo aplicable\">1,3 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 2.673.999,01 \u20ac<\/td>\n<td data-label=\"Cuota integra\">25.904,35 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">2.673.999,02<\/td>\n<td data-label=\"Tipo aplicable\">1,7 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 5.347.998,03 \u20ac<\/td>\n<td data-label=\"Cuota integra\">71.362,33 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">5.347.998,03<\/td>\n<td data-label=\"Tipo aplicable\">2,1 %<\/td>\n<\/tr>\n<tr>\n<td data-label=\"Base liquidable\">&gt; 10.695.996,06 \u20ac<\/td>\n<td data-label=\"Cuota integra\">183.670,29 \u20ac<\/td>\n<td data-label=\"Resto Base liquidable\">From now on<\/td>\n<td data-label=\"Tipo aplicable\">3,5 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>However, taking into account that among the autonomous communities with their own IP regulations, some include bonuses of up to 100%, as in the case of the Community of Madrid, the Government has announced that the IP legislation will be harmonised for the whole territory, although this measure cannot yet be included in the 2021 PGE Law.<\/p>\n<p>Savings alternatives:<\/p>\n<ul>\n<li aria-level=\"1\">For taxpayers who are affected by this increase with a much more limited scope than the aforementioned changes in Personal Income Tax, due to the fact that it only affects some territories and assets of more than 10.65 million euros. In this case, it should be borne in mind that the IP is accrued on 31 December of each year, so an excess of 10.65 million euros in wealth will be taxed one percentage point more in 2021 than in 2020.<\/li>\n<\/ul>\n<p>The assets affected include real estate, assets assigned to economic activities, bank deposits and listed shares, so the margin for savings from this increase in the tax rate is rather limited. Furthermore, the Draft Law on the Prevention of and Fight against Tax Fraud stipulates that, in the case of real estate, the taxable base will be the reference value established in the regulations governing the Real Estate Cadastre and, on the date on which the tax is due, this measure also affects the ITPAJD and the ISD.<\/p>\n<p>However, if the value declared by the interested parties or the prior or agreed consideration, or both, are higher than the reference value, the higher of these amounts will be taken as the taxable base. And, only if there is no reference value, the tax base will be higher than the value declared by the interested parties, be it the sale price or the market value. This reference value is based on all real estate sales made and formalised before a notary, calculated according to fair and transparent technical rules set by the Cadastre.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Corporate_Income_Tax_IS\"><\/span><strong>Corporate Income Tax (IS)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Article 21 of the Income Tax Act is amended, reducing by 5% the exemption for dividends and capital gains on the transfer of securities representing equity, so that the exempt amount, which was previously 100%, will now be 95% of such dividends or capital gains.<\/p>\n<p><strong>However, this reduction will not apply if the following circumstances are met: <\/strong><\/p>\n<p>a) The entity receiving these dividends or capital gains has a net turnover of fewer than 40 million euros. In addition, the entity receiving these dividends or capital gains must meet all these requirements:<\/p>\n<ol>\n<li aria-level=\"1\">Not being considered as an asset-holding entity.<\/li>\n<li aria-level=\"1\">Not form part of a group of companies prior to the incorporation of the entity distributing the dividends.<\/li>\n<li aria-level=\"1\">Not have a direct or indirect shareholding, directly or indirectly, in the capital or equity of another entity equal to or greater than 5% prior to the incorporation of the entity distributing the dividends.<\/li>\n<\/ol>\n<p>b) The dividends or capital gains derived from an entity incorporated after 1 January 2021, in which the entire capital or equity is held directly and since incorporation.<\/p>\n<p>c) Finally, the dividends or capital gains must be received in the three tax periods immediately following the year of incorporation of the entity distributing them.<\/p>\n<p>4. It is a holding company, which forms part of a group of companies, even if it has a net turnover of less than 40 million, in which case the exemption goes from 100% to 95%.<\/p>\n<p>5. The entity has more than 5% of shares in another entity which is not the one distributing dividends and although the former has a net turnover of less than 40 million, the exemption goes from 100% to 95%.<\/p>\n<p>6. And finally, although it has a net turnover of less than 40 million, it does not form part of a group of companies (1) or has more than 5% in an entity other than the entity distributing the dividends (2). a) will only be entitled to the 100% exemption if it holds, over the entity distributing the dividends, 100% of its capital or equity, and only if the same entity has been incorporated as of 1 January 2021.<\/p>\n<p><strong>Savings alternatives:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">For those cases that may be affected by the reduction of this exemption from 100% to 95%, it may be advisable to bring forward the distribution of dividends or the sale of securities that generate capital gains to 2020 due to the tax saving of the 5% that will no longer be exempt.<\/li>\n<\/ul>\n<p>As we have seen, this will be the case in the vast majority of cases as the requirements for the reduction of the exemption are very demanding.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Additional_fiscal_measures\"><\/span><strong>Additional fiscal measures<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The PGE Bill also provides for the modification of the tax rate on beverages containing sweeteners from 10% to 21%, as well as the increase of the Premium Tax rate from 6% to 8%.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Measures_not_contemplated_in_the_PGE_Law\"><\/span><strong>Measures not contemplated in the PGE Law<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Although these measures are not yet contemplated in the first draft published in the Cortes, it is expected that they will be included in the processing of the Law on the Prevention and Fight against Tax Fraud:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>SOCIMI:<\/strong> Application of a 15% corporate income tax rate on the undistributed profits of these types of entities, which currently have a 0% rate on income derived from their real estate activity, e.g. dividends to their members.<\/li>\n<li aria-level=\"1\"><strong>SICAVs<\/strong>: Grant the Tax Agency the power to check that they meet the requirements to be set up as collective investment vehicles and not as a tax planning instrument for large family fortunes and declare non-compliance with these requirements for tax purposes only.<\/li>\n<li aria-level=\"1\"><strong>&#8220;Unit-linked<\/strong>: It is envisaged that they will no longer be exempt from wealth tax.<\/li>\n<li aria-level=\"1\">The general limit for cash payments is reduced from \u20ac2,500 to \u20ac1,000.<\/li>\n<\/ul>\n<p>The already approved Tobin and Google taxes, which came into force on 16 January, are also new for 2021. The former levies a 0.2% tax on the purchase of shares in Spanish-listed companies with a capitalisation of more than \u20ac1 billion, while the latter levies a 3% tax on the sale of data, advertising and digital intermediation.<\/p>\n<p>As these are new taxes, they were approved separately from the PGE last October. Environmental taxes are also being created, such as the tax on non-reusable plastic packaging and the tax on waste, which already existed in some autonomous communities.<\/p>\n<p>Do not hesitate to contact our <a href=\"https:\/\/gmtaxconsultancy.com\/en\/tax-advice-barcelona\/\">tax advisor in Barcelona<\/a> at GM Tax Consultancy if you have any doubts regarding any tax issues.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section bb_built=&#8221;1&#8243;][et_pb_row][et_pb_column type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.17.4&#8243; background_pattern_color=&#8221;rgba(0,0,0,0.2)&#8221; background_mask_color=&#8221;#ffffff&#8221; text_text_shadow_horizontal_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; text_text_shadow_vertical_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_text_shadow_blur_strength=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_blur_strength_tablet=&#8221;1px&#8221; link_text_shadow_horizontal_length=&#8221;link_text_shadow_style,%91object Object%93&#8243; link_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; link_text_shadow_vertical_length=&#8221;link_text_shadow_style,%91object Object%93&#8243; link_text_shadow_vertical_length_tablet=&#8221;0px&#8221; link_text_shadow_blur_strength=&#8221;link_text_shadow_style,%91object Object%93&#8243; link_text_shadow_blur_strength_tablet=&#8221;1px&#8221; ul_text_shadow_horizontal_length=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; ul_text_shadow_vertical_length=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_vertical_length_tablet=&#8221;0px&#8221; ul_text_shadow_blur_strength=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_blur_strength_tablet=&#8221;1px&#8221; ol_text_shadow_horizontal_length=&#8221;ol_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; ol_text_shadow_vertical_length=&#8221;ol_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_vertical_length_tablet=&#8221;0px&#8221; ol_text_shadow_blur_strength=&#8221;ol_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_blur_strength_tablet=&#8221;1px&#8221; quote_text_shadow_horizontal_length=&#8221;quote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; quote_text_shadow_vertical_length=&#8221;quote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_vertical_length_tablet=&#8221;0px&#8221; quote_text_shadow_blur_strength=&#8221;quote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_text_shadow_horizontal_length=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_text_shadow_vertical_length=&#8221;header_text_shadow_style,%91object [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"<p>La aprobaci\u00f3n en Espa\u00f1a de los Presupuestos Generales del Estado del 2021, \"<b>PGE<\/b>\" se espera en el mes de diciembre de 2020 y ser\u00e1 el primer presupuesto nuevo desde las cuentas de Montoro del a\u00f1o 2018, que se hab\u00edan ido prorrogando hasta la fecha.<\/p><p>Con <b>efecto a partir del 1 de Enero de 2021<\/b>, las modificaciones fiscales m\u00e1s relevantes que contempla el proyecto de ley de PGE, son las siguientes:<\/p><h2><b>Impuesto sobre la Renta de las Personas F\u00edsicas\u00a0 (IRPF)<\/b><\/h2><h3><b>1. Nuevo apartado en la escala general<\/b><\/h3><p>Modificaci\u00f3n del <b>art\u00edculo 63 <\/b>de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas, en el que se a\u00f1ade un apartado a la escala general para las bases imponibles generales a partir de 300.000 euros, con un tipo de gravamen del 24,50%.<\/p><p>\u00a0<\/p><p>La nueva tabla del impuesto sobre la renta de las personas f\u00edsicas (IRPF) queda as\u00ed:<\/p><table style=\"height: 146px;\" width=\"804\"><thead><tr><th scope=\"col\"><table><tbody><tr><td><b>Base liquidable \/ Hasta euros<\/b><\/td><\/tr><\/tbody><\/table><\/th><th scope=\"col\"><b>Cuota \u00edntegra \/Euros<\/b><\/th><th scope=\"col\">Resto Base liquidable \/ Hasta euros<\/th><th scope=\"col\">Tipo aplicable \/ Porcentaje<\/th><\/tr><\/thead><tbody><tr><td data-label=\"Base liquidable\">0,00 \u20ac<\/td><td data-label=\"Cuota integra\">0,00 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 12.450,00 \u20ac<\/td><td data-label=\"Tipo aplicable\">9,50 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 12.450,00 \u20ac<\/td><td data-label=\"Cuota integra\">1.182,75 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 7.750,00 \u20ac<\/td><td data-label=\"Tipo aplicable\">12,00 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 20.200,00<\/td><td data-label=\"Cuota integra\">2.112,75 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 15.000,00<\/td><td data-label=\"Tipo aplicable\">15,00 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 35.200,00<\/td><td data-label=\"Cuota integra\">4.362,750 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 24.800,00<\/td><td data-label=\"Tipo aplicable\">18,50 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 60.000,00<\/td><td data-label=\"Cuota integra\">8.950,75 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 240.000,00<\/td><td data-label=\"Tipo aplicable\">22,50 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 300.000,00<\/td><td data-label=\"Cuota integra\">62.950,75 \u20ac<\/td><td data-label=\"Resto Base liquidable\">En adelante<\/td><td data-label=\"Tipo aplicable\">24,50 %<\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>Este cambio, entre otros, afecta a los <b>rendimientos del trabajo personal<\/b>, al de <b>actividades econ\u00f3micas<\/b> y a los <b>rendimientos del capital inmobiliario<\/b>.<\/p><p>Tambi\u00e9n afecta a los tramos de <b>retenciones <\/b>para los rendimientos del trabajo, a lo que hay que a\u00f1adir las escalas regionales, de manera que en algunas regiones el tipo marginal puede llegar hasta el 50%.<\/p><p>Alternativas de ahorro:<\/p><ul><li aria-level=\"1\">Para contribuyentes con <b>bases imponibles superiores a 300.000<\/b> euros, puede ser recomendable <b>negociar con la empresa<\/b> <b>el adelanto a 2020 de una parte de la retribuci\u00f3n variable<\/b>, por ejemplo, el pago de primas vinculadas a la producci\u00f3n, pago de incentivos en funci\u00f3n de las ventas realizadas, pago de primas a directivos, t\u00e9cnicos o el pago de bonus, etc.<\/li><\/ul><p>Hay que tener en cuenta que este aumento s\u00f3lo afecta a las personas con sueldos elevados, como altos cargos o ejecutivos.<\/p><h3><b>2. Nuevo apartado sobre la cantidad permitida de ahorro fiscal<\/b><\/h3><p>Se modifica el <b>art\u00edculo 66 <\/b>de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas, en el que se a\u00f1ade un apartado a la escala del ahorro fiscal para las <b>bases imponibles del ahorro a partir de 200.000 euros<\/b>, con un tipo de gravamen del 26%:<\/p><p>Nuevo apartado la escala del ahorro<\/p><table style=\"height: 107px;\" width=\"869\"><thead><tr><th scope=\"col\"><b>Base liquidable del ahorro<\/b> \/ <b>Hasta euros<\/b><\/th><th scope=\"col\"><b>Cuota \u00edntegra<\/b>\u00a0\/ Euros<\/th><th scope=\"col\"><b>Resto Base liquidable del ahorro<\/b> \/ <b>Hasta euros<\/b><\/th><th scope=\"col\"><b>Tipo aplicable<\/b> \/ <b>Porcentaje<\/b><\/th><\/tr><\/thead><tbody><tr><td data-label=\"Base liquidable\">0,00 \u20ac<\/td><td data-label=\"Cuota integra\">0,00 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 6.000,00 \u20ac<\/td><td data-label=\"Tipo aplicable\">19,00 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 6.000,00 \u20ac<\/td><td data-label=\"Cuota integra\">1.140,00 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 44.000,00 \u20ac<\/td><td data-label=\"Tipo aplicable\">21,00 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 50.000,00 \u20ac<\/td><td data-label=\"Cuota integra\">10.380,00 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 150.000,00<\/td><td data-label=\"Tipo aplicable\">23,00 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 200.000,00<\/td><td data-label=\"Cuota integra\">44.880,00 \u20ac<\/td><td data-label=\"Resto Base liquidable\">En adelante<\/td><td data-label=\"Tipo aplicable\">26,00 %<\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>Esta modificaci\u00f3n afecta a los <b>rendimientos del capital mobiliario<\/b>, por ejemplo, reparto de dividendos, intereses de cuentas o pr\u00e9stamos, ganancias patrimoniales de acciones, fondos de inversi\u00f3n o de la venta de la vivienda.<\/p><p>Alternativas de ahorro:<\/p><ul><li aria-level=\"1\">Puede ser aconsejable <b>adelantar a 2020 las ventas<\/b>, por ejemplo de un inmueble en propiedad que puedan generar<b> plusval\u00edas <\/b>para evitar el impuesto del 26% sobre la parte de la ganancia que supere los 200.000 euros.<\/li><\/ul><p>En el caso de que el precio de venta fuera de 350.000 euros y que el precio de compra en su momento fuese de 100.000 euros, vender el <b>inmueble <\/b>a corto plazo y adelantarlo a 2020 en lugar de hacerlo en 2021, supondr\u00eda por ejemplo, un ahorro de 1.500 euros.<\/p><p>Lo mismo pasar\u00eda en el caso del cobro de<b> dividendos<\/b>, si se prev\u00e9 cobrar una cantidad importante y se declara en 2020, habr\u00e1 un ahorro del 3% sobre el dividendo a percibir que supere los 200.000 euros<\/p><h3><b>3. Limitaci\u00f3n de la reducci\u00f3n de la base imponible de las cotizaciones y de las contribuciones a los sistemas de seguridad social<\/b><\/h3><p>Se modifica el <b>art\u00edculo 51 <\/b>de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas.<\/p><p>En \u00e9l, se reduce el conjunto de reducciones practicadas por todas las personas que paguen primas a favor de un mismo contribuyente, incluidas las propias, que ahora no podr\u00e1n superar los 2.000 euros anuales, siendo anteriormente este l\u00edmite de 8.000 euros.<\/p><p>Incluye las aportaciones a <b>planes de pensiones privados<\/b>, <b>mutualidades aseguradas<\/b>, a planes de <b>previsi\u00f3n social empresarial <\/b>y a <b>seguros de dependencia <\/b>severa o alta, etc.<\/p><p>Aun as\u00ed, el l\u00edmite de 2.000 euros se puede incrementar hasta 8.000 euros (suma del total hasta 10.000 euros) cuando se trate de aportaciones empresariales, por ejemplo las que realiza el empresario individual a los planes de pensiones de los trabajadores.<\/p><p>Alternativas de ahorro:<\/p><ul><li aria-level=\"1\">Fiscalmente no es aconsejable aportar m\u00e1s de 2.000 euros a estos planes despu\u00e9s del 2020, por lo que puede ser recomendable hacer aportaciones hasta 8.000 euros antes del final del a\u00f1o porque a partir de 2021 la reducci\u00f3n disminuye claramente.<\/li><\/ul><p>De todos modos, hay que tener en cuenta que las <b>aportaciones no tributan mientras se ahorra, pero s\u00ed cuando se rescata<\/b>, como por ejemplo los rendimientos del trabajo, que adem\u00e1s pueden ser a un tipo m\u00e1s alto que el de ahorro.<\/p><h2><b>Impuesto sobre el Patrimonio (IP)<\/b><\/h2><p>Se modifica el <b>art\u00edculo 30<\/b> de la Ley de Propiedad Intelectual, en el que el tipo m\u00e1ximo de gravamen pasa del 2,5% al 3,5% para activos superiores a 10,65 millones de euros, en el caso de las Comunidades Aut\u00f3nomas que no hubieran aprobado su propia escala.<\/p><p>\u00a0<\/p><p>La Nueva secci\u00f3n del impuesto sobre el patrimonio (IP) quedar\u00eda as\u00ed:<\/p><table style=\"height: 192px;\" width=\"799\"><thead><tr><th scope=\"col\"><b>Base liquidable<\/b> \/ <b>Hasta euros<\/b><\/th><th scope=\"col\"><b>Cuota \u00edntegra <\/b>\/ Euros<\/th><th scope=\"col\"><b>Resto Base liquidable<\/b> \/ <b>Hasta euros<\/b><\/th><th scope=\"col\"><b>Tipo aplicable<\/b> \/ <b>Porcentaje<\/b><\/th><\/tr><\/thead><tbody><tr><td data-label=\"Base liquidable\">0,00 \u20ac<\/td><td data-label=\"Cuota integra\">0,00 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 167.129,45 \u20ac<\/td><td data-label=\"Tipo aplicable\">0,2 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 167.129,45 \u20ac<\/td><td data-label=\"Cuota integra\">334,26 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 7.750,00 \u20ac<\/td><td data-label=\"Tipo aplicable\">0,3 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 334.252,88 \u20ac<\/td><td data-label=\"Cuota integra\">835,63 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 167.123,43<\/td><td data-label=\"Tipo aplicable\">0,5 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 668.499,75<\/td><td data-label=\"Cuota integra\">2.506,86 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 668.499,76 \u20ac<\/td><td data-label=\"Tipo aplicable\">0,9 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 1.336.999,51 \u20ac<\/td><td data-label=\"Cuota integra\">8.523,36 \u20ac<\/td><td data-label=\"Resto Base liquidable\">&gt; 1.336.999 \u20ac<\/td><td data-label=\"Tipo aplicable\">1,3 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 2.673.999,01 \u20ac<\/td><td data-label=\"Cuota integra\">25.904,35 \u20ac<\/td><td data-label=\"Resto Base liquidable\">2.673.999,02<\/td><td data-label=\"Tipo aplicable\">1,7 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 5.347.998,03 \u20ac<\/td><td data-label=\"Cuota integra\">71.362,33 \u20ac<\/td><td data-label=\"Resto Base liquidable\">5.347.998,03<\/td><td data-label=\"Tipo aplicable\">2,1 %<\/td><\/tr><tr><td data-label=\"Base liquidable\">&gt; 10.695.996,06 \u20ac<\/td><td data-label=\"Cuota integra\">183.670,29 \u20ac<\/td><td data-label=\"Resto Base liquidable\">En adelante<\/td><td data-label=\"Tipo aplicable\">3,5 %<\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p>Sin embargo, teniendo en cuenta que entre las comunidades aut\u00f3nomas con normativa propia de IP, algunas incluyen bonificaciones que llegan hasta el 100%, como en el caso de la Comunidad de Madrid, el Gobierno ha anunciado que se armonizar\u00e1 la legislaci\u00f3n del IP para todo el territorio, aunque esta medida no puede incluirse a\u00fan en la Ley de PGE 2021.<\/p><p>Alternativas de ahorro:<\/p><ul><li aria-level=\"1\">Para contribuyentes que se vean afectados por esta subida con alcance mucho m\u00e1s limitado que los cambios en el IRPF antes mencionados, debido a que afecta s\u00f3lo a algunos<b> territorios y a patrimonios<\/b> superiores a 10,65 millones de euros. En este caso, hay que tener en cuenta que el IP se devenga el 31 de diciembre de cada a\u00f1o, por lo que un exceso de 10,65 millones de euros en el patrimonio, tributar\u00e1 un punto porcentual m\u00e1s en 2021 que en 2020.<\/li><\/ul><p>Entre los activos afectados se encuentran los inmuebles, bienes afectos a actividades econ\u00f3micas, dep\u00f3sitos bancarios y las acciones cotizadas, por lo que el margen de ahorro de este aumento del tipo impositivo es m\u00e1s bien limitado.<\/p><p>Adem\u00e1s, el Proyecto de Ley de Prevenci\u00f3n y Lucha contra el Fraude Fiscal contempla que, en el caso de los inmuebles, su base imponible ser\u00e1 el valor de referencia previsto en la normativa reguladora del Catastro Inmobiliario y, en la fecha de devengo del impuesto, afectando esta medida tambi\u00e9n al ITPAJD y al ISD.<\/p><p>Sin embargo, si el valor declarado por los interesados o la contraprestaci\u00f3n previa, la pactada, o ambas, son superiores a su valor de referencia, se tomar\u00e1 como base imponible la mayor de estas cantidades.<\/p><p>Y, solo si no hay valor de referencia, la base imponible ser\u00e1 el mayor de los valores declarados por los interesados, sea el precio de venta o el del valor de mercado.<\/p><p>Este valor de referencia se basa en todas las <b>ventas inmobiliarias<\/b> realizadas y formalizadas ante notario, calculadas con reglas t\u00e9cnicas justas y transparentes fijadas por el Catastro.<\/p><h2><b>Impuesto de Sociedades (IS)<\/b><\/h2><p>Se modifica el <b>art\u00edculo 21 <\/b>de la Ley del IS, que reduce un 5% la exenci\u00f3n de dividendos y plusval\u00edas por la transmisi\u00f3n de valores representativos de fondos propios, de forma que el importe exento que antes era del 100%, ser\u00e1 ahora del 95% de dichos dividendos o plusval\u00edas.<\/p><p>Sin embargo, esta reducci\u00f3n <b>no se aplicar\u00e1 <\/b>si se cumplen las siguientes circunstancias:<\/p><p>a) Que la entidad que perciba estos dividendos o plusval\u00edas tenga un importe neto de cifra de negocios inferior a 40 millones de euros.<\/p><p>Adem\u00e1s, la entidad que recibe estos dividendos o plusval\u00edas <b>debe cumplir<\/b> todos estos requisitos:<\/p><ol><li aria-level=\"1\">No tener la consideraci\u00f3n de entidad patrimonial.<\/li><li aria-level=\"1\">No formar parte de un grupo de sociedades con anterioridad a la constituci\u00f3n de la entidad que distribuye los dividendos.<\/li><li aria-level=\"1\">No tener un porcentaje de participaci\u00f3n, directo o indirecto, en el capital o en los fondos propios de otra entidad igual o superior al 5% con anterioridad a la constituci\u00f3n de la entidad que distribuye los dividendos.<\/li><\/ol><p>b) Que los dividendos o plusval\u00edas procedan de una entidad constituida con posterioridad al 1 de enero de 2021, en la que se posea, directamente y desde su constituci\u00f3n, la totalidad del capital o de los fondos propios<\/p><p>c) Por \u00faltimo, que los dividendos o plusval\u00edas se perciban en los tres per\u00edodos impositivos inmediatos y sucesivos al a\u00f1o de constituci\u00f3n de la entidad que los distribuye.<\/p><p>En resumen, lo m\u00e1s destacable ser\u00eda, si la entidad que recibe los dividendos:<\/p><p>4. Es una entidad holding, que forma parte de un grupo de empresas, aunque tenga un volumen de negocio neto inferior a 40 millones, en cuyo caso, la exenci\u00f3n pasa del 100% al 95%.<\/p><p>5. La entidad, tiene m\u00e1s del 5% de acciones en otra entidad que no es la que reparte dividendos y aunque la primera tenga un importe neto de cifra de negocios inferior a 40 millones, la exenci\u00f3n pasa del 100% al 95%.<\/p><p>6. Y por \u00faltimo, que aunque tenga un importe neto de cifra de negocios inferior a 40 millones, no forme parte de un grupo de empresas (1) o tenga m\u00e1s del 5% en una entidad distinta de la que reparte los dividendos (2).<\/p><p>a) s\u00f3lo tendr\u00e1 derecho a la exenci\u00f3n del 100% si tiene, sobre la entidad que reparte los dividendos, el 100% de su capital o fondos propios, y s\u00f3lo si la misma entidad se ha constituido a partir del 1 de enero de 2021.<\/p><p>Alternativas de ahorro:<\/p><ul><li aria-level=\"1\">Para aquellos casos en los que pueda afectar la reducci\u00f3n de esta exenci\u00f3n del 100% al 95%, puede ser <b>aconsejable adelantar el reparto de dividendos<\/b> o la venta de t\u00edtulos representativos de valores patrimoniales que generen plusval\u00edas a 2020 por el ahorro fiscal de ese 5% que dejar\u00e1 de estar exento.<\/li><\/ul><p>Como hemos visto, esto ser\u00e1 as\u00ed en la gran mayor\u00eda de los casos ya que los requisitos que se tienen que dar para la reducci\u00f3n de la exenci\u00f3n son muy exigentes.<\/p><h2><b>Medidas fiscales adicionales<\/b><\/h2><p>El Proyecto de Ley de PGE tambi\u00e9n contempla la modificaci\u00f3n del <b>tipo impositivo de las bebidas que contienen edulcorantes<\/b>, que pasa de estar gravado al 10% al 21%, as\u00ed como la elevaci\u00f3n del tipo impositivo del Impuesto sobre las Primas del 6% al 8%.<\/p><h3><b>Medidas no contempladas en la Ley de PGE<\/b><\/h3><p>Aunque estas medidas a\u00fan <b>no est\u00e1n contempladas en el primer borrador <\/b>publicado en las Cortes, se espera que se incluyan en la tramitaci\u00f3n de la Ley de Prevenci\u00f3n y Lucha contra el Fraude Fiscal:<\/p><ul><li aria-level=\"1\"><b>SOCIMI<\/b>: Aplicaci\u00f3n en el Impuesto sobre Sociedades de un tipo impositivo del 15% sobre los beneficios no distribuidos de este tipo de entidades, que actualmente tienen un tipo del 0% sobre las rentas derivadas de su actividad inmobiliaria, por ejemplo, dividendos a sus socios.<\/li><li aria-level=\"1\"><b>SICAV<\/b>: Otorgar a la Agencia Tributaria la competencia para comprobar que cumplen los requisitos para constituirse como veh\u00edculos de inversi\u00f3n colectiva y no como instrumento de planificaci\u00f3n fiscal de grandes patrimonios familiares y declarar el incumplimiento de estos requisitos a efectos exclusivamente fiscales.<\/li><li aria-level=\"1\"><b>\"Unit-linked\"<\/b>: Se prev\u00e9 que dejen de estar exentos del Impuesto sobre el Patrimonio.<\/li><li aria-level=\"1\">El l\u00edmite general de pagos en efectivo se reduce de 2.500 euros a 1.000 euros.<\/li><\/ul><p>Las tasas Tobin y Google, ya aprobadas y que entraron en vigor el 16 de enero, tambi\u00e9n son nuevas para 2021.<\/p><p>La primera, grava con un 0,2% la compra de acciones de empresas cotizadas espa\u00f1olas con una capitalizaci\u00f3n superior a los 1.000 millones de euros, mientras que la segunda grava con un 3% la venta de datos, la publicidad y la intermediaci\u00f3n digital.<\/p><p>Al tratarse de figuras de nueva creaci\u00f3n, se aprobaron al margen de los PGE en el pasado mes de octubre.<\/p><p>Tambi\u00e9n se crean <b>impuestos medioambientales<\/b>, como el que afecta a los envases de pl\u00e1stico no reutilizables o el que afecta a los residuos, que ya exist\u00eda en algunas comunidades aut\u00f3nomas.<\/p><p>\u00a0<\/p><p>No dudes en ponerte en contacto con un <a href=\"https:\/\/gmtaxconsultancy.com\/en\/contact\/\">asesor fiscal<\/a> de GM Tax Consultancy si tienes alguna duda respecto a cualquier tema fiscal.<\/p>","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"class_list":["post-8321","post","type-post","status-publish","format-standard","hentry","category-tax"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/8321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=8321"}],"version-history":[{"count":0,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/8321\/revisions"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=8321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=8321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=8321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}