These are the measures related to the fiscal and tax area after the DANA
Posted: Thu Dec 12, 2024 10:14 am
To adopt measures in the fiscal area to alleviate the consequences of the Dana in the Valencian Community.
To the reduction of the net performance indices in the objective estimation of personal income tax.
To the reduction of the quotas accrued for current operations in the simplified VAT regime
Who does it affect?
For companies and self-employed persons whose domicile is in one of the list of municipalities attached to the regulations and are affected by the consequences of the DANA and are subject to the objective estimation regime in personal income tax or to the simplified VAT regime and are carrying out economic activities.
How does it affect?
1) Reduction of net performance in objective estimation (2024)
25% reduction in the net yield applicable to the fractional payments corresponding to the last quarter of 2024.
This reduction will be applicable to the net module yield resulting after applying the 5% reduction on the net module yield obtained in 2024.
4Q/2024 split payment
To determine the amount of the split payment corresponding to 4Q/24, the net income for the split payment will be reduced by the proportional part thereof that corresponds to the economic activities carried out in the municipal terms affected by the DANA.
2) Reduction of the accrued fee for current operations
25% reduction in the amount of fees accrued for current operations in 2024.
The reduction must be taken into account when christmas island business email list calculating the annual fee for the simplified regime for the year 2024.
When does it affect?
The regulation comes into force on 13/11/2024.
First affected settlement, fractional payments of personal income tax corresponding to 4Q/2024 and to form 303 of 4Q/24 of taxpayers covered by the simplified VAT regime.
In short, these measures seek to alleviate the tax burden and support the economic recovery of the areas affected by the DANA, facilitating the continuity of commercial and industrial activities and providing a framework of financial and administrative support to affected taxpayers and companies.
Regulations: Royal Decree-Law 7/2024, of November 11, adopting
urgent measures to promote the immediate response, reconstruction and
relaunch plan in response to the damage caused by the Isolated Depression at
High Levels (DANA). You can consult the official publication at this link.
To the reduction of the net performance indices in the objective estimation of personal income tax.
To the reduction of the quotas accrued for current operations in the simplified VAT regime
Who does it affect?
For companies and self-employed persons whose domicile is in one of the list of municipalities attached to the regulations and are affected by the consequences of the DANA and are subject to the objective estimation regime in personal income tax or to the simplified VAT regime and are carrying out economic activities.
How does it affect?
1) Reduction of net performance in objective estimation (2024)
25% reduction in the net yield applicable to the fractional payments corresponding to the last quarter of 2024.
This reduction will be applicable to the net module yield resulting after applying the 5% reduction on the net module yield obtained in 2024.
4Q/2024 split payment
To determine the amount of the split payment corresponding to 4Q/24, the net income for the split payment will be reduced by the proportional part thereof that corresponds to the economic activities carried out in the municipal terms affected by the DANA.
2) Reduction of the accrued fee for current operations
25% reduction in the amount of fees accrued for current operations in 2024.
The reduction must be taken into account when christmas island business email list calculating the annual fee for the simplified regime for the year 2024.
When does it affect?
The regulation comes into force on 13/11/2024.
First affected settlement, fractional payments of personal income tax corresponding to 4Q/2024 and to form 303 of 4Q/24 of taxpayers covered by the simplified VAT regime.
In short, these measures seek to alleviate the tax burden and support the economic recovery of the areas affected by the DANA, facilitating the continuity of commercial and industrial activities and providing a framework of financial and administrative support to affected taxpayers and companies.
Regulations: Royal Decree-Law 7/2024, of November 11, adopting
urgent measures to promote the immediate response, reconstruction and
relaunch plan in response to the damage caused by the Isolated Depression at
High Levels (DANA). You can consult the official publication at this link.