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View Full Version : Tax Special Measures published 30 December 2011 applicable from 1 Jan 2012



Goldenmaniac
05-01-2012, 20:24
Some key points from the Special Measures published 30 December 2011 applicable from 1 Jan 2012

Change the rate of Non-Residence tax payable on both deemed and actual income from 24% to 24.75% applicable for tax years 2012 and 2013.

Tax on;

Dividends and other income from share participation in an entity

Capital gains.

raised from 19 to 21%

Retention payable on rental of business premises from 19% to 21%

http://www.agenciatributaria.es/static_files/AEAT/Contenidos_Comunes/La_Agencia_Tributaria/Le_Interesa/real_decreto_ley_20_2011.pdf