▷ Art 80 bis ley irpf | Actualizado octubre 2024

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Royal Decree 439/2007, of March 30, 2007, approving the Personal Income Tax Regulations and amending the Pension Plans and Funds Regulations, approved by Royal Decree 304/2004, of February 20, 2004.

Law 35/2006, of November 28, 2006, on Personal Income Tax and partially amending the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax, has addressed a reform of Personal Income Tax which is mainly intended to reduce the tax burden borne by earned income, recover equality in the tax treatment of personal and family circumstances, establish a neutral tax treatment between the different placements of financial savings and reorganize the tax incentives for social welfare to address both situations of aging and, for the first time, situations of dependency.

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In the event that the taxpayer is obliged to file both form 130 and form 131, the amount corresponding to the reduction of the installment payment for the deduction of article 80 bis of the Tax Law, can be distributed, if so decided, between both forms, provided that the amounts shown in boxes 13 and 09 do not exceed, for each quarter, the amount of the reduction.

Posted in Fiscal, Uncategorized | Tags: activities, self-employed, deduction, economic, direct estimation, estimationobjective, IRPF, minorization, mod130, mod131, modules, payments, yields, quarter

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ROYAL DECREE 861/2008, of May 23rd, which amends the Personal Income Tax Regulations regarding payments on account on income from work and economic activities.

-Concept of housing rehabilitation. -Modification of payments on account on income from work and economic activities (taking into consideration the deduction of 400 euros contained in Article 80 bis of the Tax Law).

Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, 2007 (articles 55.5, 80, 81.1, 81.3, 82, 85.3, 85.4 (deleted), 86, 87.3, 87.5, 89.2.A) and 110).

ROYAL DECREE 861/2008, of May 23, which amends the Personal Income Tax Regulations regarding payments on account of income from work and economic activities.

Article 80 bis of Law 35/2006, of November 28, on Personal Income Tax and partially amending the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax, introduced by Royal Decree-Law 2/2008, of April 21, on measures to promote economic activity, establishes a new deduction in the net tax liability of up to 400 euros applicable to taxpayers who obtain income from work or economic activities.

non-resident income tax

Law 35/2006, of November 28, 2006, on Personal Income Tax and partial modification of the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax.

In case of death of the mother, or when the guardianship and custody is attributed exclusively to the father or, if applicable, to a guardian, as long as he fulfills the requirements foreseen in this article, he will be entitled to the practice of the pending deduction.

For these purposes, custody expenses shall be understood as the amounts paid to day-care centers and infant education centers for the pre-registration and registration of such minors, the attendance, in general and extended hours, and the food, provided that they have occurred for complete months and were not considered as work income in kind exempted by application of the provisions of letters b) or d) of paragraph 3 of article 42 of this Law.

4. It will be possible to request to the State Agency of Tributary Administration the payment of the amount of the deduction foreseen in paragraph 1 above in advance. In these cases, the differential tax liability shall not be reduced.