Regulation news 2023
Skip information indexMain tax developments introduced by Royal Decree 1008/2023, which modifies the Personal Income Tax Regulations and Corporate Tax Regulations
PERSONAL INCOME TAX
With effect from December 7, 2023 and indefinite validity, the following modifications are introduced in the Personal Income Tax Regulations ( RIRPF ):
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Exemption from work income derived from the delivery of shares or participations to workers of emerging companies
number 1 of section 2 of article 43 is modified by article First section One of Royal Decree 1008/2023.
In relation to the exemption of work income derived from the delivery of shares or participations to workers of emerging companies referred to in Law 28/2022, of December 21, promoting the ecosystem of emerging companies, it is stated , at a regulatory level, the requirement already established legally on the conditions under which the offer must be made so that it will not be necessary for it to be made under the same conditions for all the company's workers and must be made within the remuneration policy general of the company and contribute to the participation of workers in the latter.
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Procedure for the practice of the maternity deduction and its advance payment and for the application of the increase in said deduction
article 60 is modified by article First, section Two of Royal Decree 1008/2023.
The modifications introduced are intended to adapt this article to the new legal regulation of the maternity deduction in which the beneficiary group has been expanded and the limit on total contributions and contributions to Social Security and Mutual Insurance has been removed. accrued in each tax period after the birth or adoption established by the previous regulations.
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Obligation to report
Sections 2 and 3 of article 61 ##1 are modified by article First section Three of Royal Decree 1008/2023.
In order to adapt this article to the legal regulation, the obligation to declare is incorporated for all those natural persons who at any time during the tax period had been registered, as self-employed workers, in the Special Regime for Self-Employed or Self-Employed Workers. , or in the Special Social Security Regime for Sea Workers and the exclusive limit of the obligation to declare is raised from 14,000 to 15,000 euros per year in the case of receiving work income provided for in article 96.3 of the LIRPF (those that come from more than one payer with the exceptions indicated in said article; compensatory pensions for the spouse or non-exempt alimony annuities; in cases where the payer is not obliged to withhold or when it involves income subject to a fixed withholding rate).
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Type of withholding applicable on certain returns
As a consequence of the legal modifications that reduce the rate of withholding on income derived from the production of literary, artistic or scientific works and on income derived from intellectual property when, in both cases, certain requirements are met:
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Number 4 of section 1 of article 80 ##1 is modified by article First section Four of Royal Decree 1008/2023.
The withholding percentage on income from work derived from the production of literary, artistic or scientific works (which, in general, is 15 percent) will be 7 percent when the volume of such full income corresponding to the immediately preceding financial year is less than 15,000 euros and represents more than 75 percent of the sum of the full income from economic activities and work obtained by the taxpayer in said year.
To apply this type of withholding, taxpayers must inform the payer of the income of the occurrence of said circumstances, and the payer is obliged to keep the duly signed communication.
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Section 2 of article 101 ## is modified by article First, section Five of Royal Decree 1008/2023.
The withholding percentage on income from intellectual property, regardless of its classification, will be 15 percent.
However, 7 percent will apply:
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When the volume of such full income corresponding to the immediately preceding financial year is less than 15,000 euros and represents more than 75 percent of the sum of the full income from economic activities and work obtained by the taxpayer in said financial year.
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When it comes to income from professional activities established by regulation.
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In the case of advances on account derived from the transfer of the exploitation of copyrights that are going to accrue over several years.
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Special regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory
With effect from January 1, 2023, article 93 of the Personal Income Tax Law that regulates the special tax regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory, has been subject to modification by the third Final Provision of Law 28/2022, of December 21, to promote the ecosystem of emerging companies ( BOE of December 22).
In particular, with regard to the subjective scope of application of the regime, this extends to employed workers , by allowing its application to workers who travel to Spanish territory to work remotely using exclusively computer, telematic and telecommunications means and systems and to company administrators regardless of their percentage of participation in the entity's share capital.
Likewise, this subjective scope of application is extended to those who travel to develop an entrepreneurial activity in the terms of Law 14/2013 , of September 27, on support for entrepreneurs and their internationalization, to highly qualified professionals who provide services to emerging companies and to those who carry out training, research, development and innovation activities, and meet certain requirements.
In addition, the possibility of opting for non-resident Income Tax taxation is established for the taxpayer's children under twenty-five years of age (or whatever their age is in the case of disability) and their spouse or, in the event of non-existence of marital ties, the parent of the children, provided that they meet certain conditions (hereinafter, associated taxpayers).
These modifications require the corresponding regulatory development:
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the title of chapter I of title VIII is modified by article First section Six of Royal Decree 1008/2023.
The title of chapter I of title VIII is renamed:
"Special regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory."
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article 113 is modified by article First, section Seven of Royal Decree 1008/2023.
In order to adapt its wording to the new subjective scope of application included in the Law to promote the ecosystem of emerging companies. In relation to the new assumptions, it is defined:
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Entrepreneurial activity will be classified as that economic activity that, because it is innovative and/or has special economic interest for Spain, is classified as such in the terms of article 70 of Law 14/2013 of 27 September of support to entrepreneurs and their internationalization, it being necessary to have a residence permit for business activity according to article 69 of the aforementioned law prior to moving to Spanish territory. In the case of citizens of the European Union or foreigners to whom the law of the EU applies because they are beneficiaries of the rights of free movement and residence, they must count with a favorable report issued by the National Innovation Company, SME “Enisa” .
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Highly qualified professionals will be understood as (professionals who have qualification referred to in article 71 of the aforementioned Law 14/2013). This circumstance will be considered fulfilled when you have the residence authorization provided for in article 71 of Law 14/2013 with character prior to its movement .
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Training, research, development and innovation activities will be considered to be carried out in accordance with the provisions of article 72 section 1 of the aforementioned law. This circumstance will be deemed to have been fulfilled when they have the residence authorization provided for in article 72 of Law 14/2013 prior to their displacement .
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As a novelty, a new case is included to benefit from this special regime that includes the spouse of the taxpayer and their children, under twenty-five years of age or whatever their age in case of disability or in the event of non-existence of a marriage bond, the parent of these provided that they meet the conditions provided for in section 3 of article 93 of LIRPF . The transfer may be carried out before or after the transfer of the main taxpayer, as long as they do not acquire tax residence in Spain before the first tax period to which the special regime applies or if it is later. I wouldn't have finished this one.
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article 114 is modified by article First, section Eight of Royal Decree 1008/2023.
Regarding the specialties for determining the tax debt, in this regime only income obtained in Spanish territory is taxed except for work income and, since January 1, 2023, income from economic activities classified as entrepreneurial that, in both cases, all of them are understood to have been obtained in Spanish territory. Notwithstanding the foregoing, the aforementioned income is not understood to have been obtained in Spain, during the application of the regime, when it derives from an activity carried out prior to the date of movement to Spanish territory or after the date of communication provided for in article 119.5. of the Regulation through form 149, without prejudice to their taxation when they are understood to have been obtained in Spanish territory.
In correlation with the previous section, the deduction for international double taxation, in accordance with the provisions of article 80 of Law Personal Income Tax , is extended to the income from economic activities classified as entrepreneurial with the limit of 30 percent of the part of the full quota corresponding to all of said returns.
With regard to withholdings and payments on account for payments on account of this regime, they are carried out in accordance with the provisions of the IRNR regulations for income obtained without the mediation of an establishment. permanent.
Although in the aforementioned regulations, income from economic activities is subject to withholding, as a novelty, economic activities classified as business are exempt from the withholding obligation and in the case of income from professional activities in invoices issued during the application of the regime. The applicable withholding rate must be recorded (24 percent).
Regarding the formal obligations of taxpayers who obtain income from economic activities, the IRPF Regulation refers to article 6 of the IRNR Regulation, which establishes that taxpayers who obtain income from those referred to in article 24.2 of the Tax Law (economic activities or exploitations carried out in Spain without the mediation of a permanent establishment) will be obliged to keep records of income and expenses.
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article 115 is modified by article First section Nine of Royal Decree 1008/2023.
The duration of the regime is adapted to the associated taxpayers who accompany the main taxpayer defined in section 3 of article 93 of the Personal Income Tax Law , this special regime being applicable until the last tax period in which it is applicable to the main taxpayer without prejudice to his resignation from the regime or exclusion from it.
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article 116 is modified by article First section Ten of Royal Decree 1008/2023.
In relation to the exercise of the option, it is established that it will be an individual communication from each taxpayer.
In the case of the main taxpayer, within a maximum period of 6 months from the date of start of the activity that is recorded in the registration with the Social Security in Spain or documentation that allows him to maintain the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, a document justifying the start date of the activity.
In the case of associated taxpayers accompanying the main taxpayer the maximum period of six months is established from the date of entry into Spanish territory or the period provided for the main taxpayer if it is longer.
Likewise, it is established that the determination of the relationship of these with the main taxpayer, age and disability situation will be carried out taking into account the situation existing at the time of exercising your option for this regime
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Article 117 is modified by Article First Section Eleven of Royal Decree 1008/2023.
In relation to waiving the regime, it is added that the associated taxpayers who accompany the main taxpayer may resign individually in the term and terms provided in said article.
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Article 118 is modified by Article First Section Twelve of Royal Decree 1008/2023.
Regarding the exclusion from the regime, it is established that the associated taxpayers who accompany the main taxpayer will be jointly excluded when they fail to comply with the conditions provided for in article 93.3.d) of the LIRPF or when the main taxpayer is waived or excluded from the regime. Also, when any of the taxpayers associated with the principal fail to comply with any of the other conditions provided for in article 93.3 of the LIRPF or the requirements of connection, age or disability status required for the option will be individually excluded from the regime, and the rest may continue.
When the main taxpayer has communicated the resignation or exclusion, it will not be necessary for the associated taxpayers to communicate their exclusion from the regime.
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Article 119 ## is modified by Article First Section Thirteen of Royal Decree 1008/2023.
In relation to communications to the Tax Administration and accreditation of the special regime.
The data that both the main taxpayer and the associates must provide, individually, are established in form 149 for communicating the option for the impatriate regime depending on the case they apply for and the supporting documentation to be provided in each case. case.
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A new twentieth transitional provision is introduced by Article First Section Fifteen of Royal Decree 1008/2023.
In relation to the term for exercising the option for said regime for taxpayers who acquire their tax residence in Spain in the 2023 tax period due to a move made in 2022 or 2023 before the entry into force of the Order to approve the new option communication model, which establishes that the term for the exercise of the option by the regime will be six months from the date of entry into force of the aforementioned order except when article 116 of this regulation grants a longer period.
In the event that the displacement is due to the beginning of an employment relationship or as a consequence of the acquisition of the status of administrator of an entity , they may also exercise the option prior to the date of entry into force of the order approving the new model 149 for communicating the option through the current model 149 since these are assumptions that existed in the regulation of the regime in force on December 31, 2022. However, in the case of teleworking, the documentation provided for in article 119 of the regulations must be sent to the AEAT within the period provided for in the previous paragraph.
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Payments on account applicable in the 2023 tax period to income obtained on the island of La Palma
a new tenth Additional Provision is added by article First section Fourteen of Royal Decree 1008/2023.
The regulation, regarding payments on account, is adapted to the deduction for income obtained on the island of La Palma for taxpayers with habitual and effective residence on said island in the 2023 tax period.
por el que se modifican el Reglamento del Impuesto sobre la Renta de las Personas Físicas, aprobado por el Real Decreto 439/2007, de 30 de marzo, en materia de retribuciones en especie, deducción por maternidad, obligación de declarar, pagos a cuenta y régimen especial aplicable a trabajadores, profesionales, emprendedores e inversores desplazados a territorio español, y el Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 634/2015, de 10 de julio, en materia de retenciones e ingresos a cuenta.