What tax is payable on a donation
There are exceptions, however, that do oblige part of this group to file a tax return. The main reason is when the taxpayer has several payers. The limit for them is also 22,000 euros but if from the secondary ones only up to 1,500 euros are received. In case of collecting more of them, the income threshold that exempts from declaring the IRPF for taxpayers with several payers rose in 2018 from 12,000 to 12,643 euros per year. From there it must be done.
There are other reasons that may force low incomes to file the declaration, such as the fact that “the payer or payers have not withheld anything, or have done so at a fixed rate, if you have obtained income from movable capital above 1,600 euros, if you generate income from real estate capital above 1,000 euros or if you have had capital gains of more than 1,000 euros or losses of more than 500 euros,” explain the tax experts of the financial comparator Rastreator.com.
Tax classification pdf
The training day, which took place at the NH Las Artes hotel, was attended by the president of Aece de la Comunitat Valenciana, Francisco González Rodríguez, and the deputy tax inspector specializing in personal income tax and VAT, Carmen María Alegre Guillén, who pointed out to Economía3 that “it should be borne in mind that many of these measures will not be applicable for the whole year since the State Budget Law came into force on July 5, 2018”.
Regarding the taxation of lottery prizes, since July 5, prizes and bets will be exempt from Personal Income Tax if their full amount is equal to or less than 10,000 euros in the 2018 fiscal year. In the case of exceeding such amount, the amount exceeding the same will be taxed. Progressively, the exempt amounts will increase to 20,000 euros for the fiscal year 2019 and up to 40,000 euros in 2020.
In the case of self-employed persons, there are two new modifications. The first one is related to the expense of supplies. The deduction will be applicable when the taxpayer partially affects his habitual residence to the development of the economic activity. In this case, the expenses for supplies of such housing, such as water, gas, electricity, telephony and Internet, may be deducted in the percentage resulting from applying 30% to the existing proportion between the square meters of the housing destined to the activity with respect to its total surface, unless a higher percentage is proved.
Classification of taxes in Colombia
on the computer. This program has been replaced by the WEB income tax help service that allows you to file your income tax return directly on the Tax Agency’s web page. There is also the possibility of doing it from the cell phone through a new application. The Tax Agency also sends many taxpayers the following information
created a service on its web page called Renta WEB, which downloads the data that the Tax Agency has on each taxpayer and which allows to modify and include the income and expenses data of each person, making automatically the necessary operations and calculations to obtain the result of the tax return, to be paid in or to be returned. The Agency
How taxes are classified
On the other hand, in view of the importance of new technologies and in order to support the innovative and entrepreneurial spirit of our companies, a tax incentive is established for those actions aimed at improving their access and presence on the Internet, as well as the development of electronic commerce or the improvement, in general, of their processes through the incorporation of information and communications technologies.
Likewise, by means of new tax incentives in the Corporate Income Tax or by improving the existing ones, the training of personnel in the use of new technologies is encouraged, as well as investments in technological innovation by companies. In the same line of support for new, entrepreneurial and innovative companies, we must include improvements in the venture capital regime, as a formula for financing initiatives.
In the third place, a measure is included which enables contributions to be made to the mutual benefit fund for professional sportsmen and women with a maximum limit of financial contribution and tax reduction of 2,500,000 pesetas (15,025.30 euros) per year, without the application of the percentage limit on income from work or economic activities.