CONSULTATIONS OF THE AEAT ULTIMAS

SOCIEDADES (Ley 27/2014)

BASE IMPONIBLE. GASTOS DEDUCIBLES Y NO DEDUCIBLES

Nº142106-group insurance partners pensions for workers.

Pregunta: A limited liability company labor will constitute a collective pension insurance (EPSP) in favor of company employees and partners. Partners are also employees of the company and solidarity hold office managers. The amount of contributions is not regular, the greater the workers' partners. Are the contributions for the partners are considered deductible expense?

Respuesta: El artículo 14.1 de la LIS establece que no serán deducibles los gastos por provisiones y fondos internos para la cobertura de contingencias idénticas o análogas a las que son objeto del Texto Refundido de la Ley de Regulación de los Planes y Fondos de Pensiones, aprobado por el Real Decreto Legislativo 1/2002, de 29 de noviembre. Estos gastos serán fiscalmente deducibles en el período impositivo en que se abonen las prestaciones. En el apartado 2 el artículo 14 establece que no serán deducibles los gastos relativos a retribuciones a largo plazo al personal mediante sistemas de aportación definida o prestación definida. No obstante, serán deducibles las contribuciones de los promotores de planes de pensiones regulados en el Texto Refundido de la Ley del Regulación de los Planes y Fondos de Pensiones, así como las realizadas a planes de previsión social empresarial. Dichas contribuciones se imputarán a cada partícipe o asegurado, en la parte correspondiente, salvo las realizadas a planes de pensiones de manera extraordinaria por aplicación del artículo 5.3 c) del citado Texto Refundido de la Ley de Regulación de los Planes y Fondos de Pensiones.

De conformidad con lo anterior, las aportaciones satisfechas por la entidad a favor de los socios trabajadores tienen la consideración de retribución en especie, en la medida en que se efectúen como consecuencia de su relación laboral, en consecuencia, las cantidades satisfechas por la entidad a la entidad de seguros imputadas fiscalmente a los socios trabajadores tendrán la consideración de gasto fiscalmente deducible en la base imponible del IS en el período impositivo en que se produzca dicha imputación, siempre que se cumplan los requisitos recogidos en el artículo 14.2 de la LIS y las condiciones legalmente establecidas para su deducibilidad en términos de inscripción contable, imputación con arreglo a devengo y justificación documental, y siempre que no tenga la consideración de gasto fiscalmente no deducible con arreglo al artículo 15 de la LIS.

Normativa/Doctrina: Art. 14 Ley 27 / 2014. Consulta Vinculante D.G.T. V 2622 – 2019, de 25-09

BASE IMPONIBLE. EXENCIÓN: VALORES REPRESENTATIVOS DE FP

Nº142105-Distribución de beneficios obtenidos en transmisión participación.

Pregunta: Una entidad transmite la participación (del 9% del capital) que tenía en una mercantil española y esto le genera un beneficio, al ser el precio de venta superior a los fondos propios de la participada. Ha sido titular de la participación durante más de un año antes de la transmisión, de forma ininterrumpida. Tiene intención de distribuir el beneficio obtenido como dividendo a sus socios, todos personas físicas residentes. ¿Esta distribución del beneficio determina la pérdida de la exención del artículo 21.3 de la LIS?

Respuesta: The application of the exemption regime on transfer of shares, governed by Article 21.3 of the LIS, requires that the requirement for meaningful participation are met established in paragraph a) of Article 21.1 of the LIS, and that this participation has been possessed so uninterruptedly during the year prior to the day the transfer takes place., This requirement is fulfilled as the transferor had 9% of the share capital of the investee share held for more than one year.

Second, the requirement in Article 21.1.b) of the LIS is understood fulfilled since the investee is resident tax in Spain.

Consequently, and provided that all requirements laid down in Article 21 of the LIS are met, the institution may apply the exemption on income earned as a result of transmission of their participation, without the subsequent distribution among its partners the benefit obtained transmission prevents the application of the exemption.

Normativa/Doctrina: Art. 21 Law 27/2014 Consultation Binding D.G.T. V 2132 - 2019, from 13.08.

VAT (Law 37/1992)

TAXABLE INCOME. SUPPLIES OF GOODS / SERVICES RENDERED

Nº142104-supported reselling cars purchased 50%

Pregunta: Una empresa se dedica a la compraventa de vehículos automóviles usados. En ocasiones los vehículos son adquiridos a empresarios o profesionales que los tenían afectados a la actividad en un 50 por ciento, por lo que al comprarlos soporta el Impuesto sobre el 50 por ciento del precio de venta. Base imponible sobre la que debe repercutir el IVA la citada empresa, a la hora de transmitir los vehículos adquiridos en las condiciones descritas.

Respuesta: The tax base of the tax on the delivery of a motor vehicle has been subject to a professional business assets or a percentage of fifty percent, must also be counted in fifty percent of the total purchase consideration, since transmission of the other fifty percent it corresponds to the delivery of said active does not affect the referred heritage, which should be not subject to tax.

Una vez el vehículo es transmitido con una repercusión del Impuesto sobre el 50 por ciento de la contraprestación pactada a la empresa dedicada a la compraventa de vehículos, queda claro que ésta, que destina dicho vehículo a la reventa como existencias, lo está afectando en un 100 por cien a su patrimonio empresarial o profesional. Es por ello que, en el momento en que dicho bien sea transmitido por la empresa dedicada a la reventa, ésta deberá repercutir el Impuesto sobre la base imponible constituida por el 100 por cien de la contraprestación pactada en esta operación.

Normativa/Doctrina: Art. 4 .uno Ley 37 / 1992.Consulta Vinculante D.G.T. V 2709 – 19, de 03-10.

EXENCIONES EN OPERACIONES INTERIORES. EDUCACIÓN

Nº142103-courses for handling and piloting drones.

Pregunta: basic and advanced courses for the management and piloting unmanned autonomous vehicles or drones. Exemption.

Respuesta: Courses for obtaining the title of pilot drones that are intended to be used in the exercise of professional activities shall be subject to and exempt from VAT, having considered vocational training.

On the contrary, obtaining such title to meet personal or recreational needs will not be covered under the exemption and will be taxed at the standard tax rate of 21%.

Normativa/Doctrina: Article 20 .uno.9º Law 37 / 1992.Consulta Binding D.G.T. -19 V 2682, of 10.01.

EXENCIONES EN OPERACIONES INTERIORES. OTRAS EXENCIONES INTERIORES

Nº142102-Residencia geriátrica servicios alojamiento, sanitarios y otros.

Pregunta: Una residencia geriátrica presta dos tipos de servicios, por un lado los de alojamiento y hospedaje propios de una residencia y por otros determinados servicios prestados bajo demanda del residente, tales como los sanitarios o el etiquetado de ropa. Tributación.

Respuesta: The basic accommodation and lodging constituyen una operación independiente de los servicios complementarios, los cuales constituyen un fin en sí mismo para su destinatario.

The basic lodging and accommodation services provided by a residence for the elderly are exempt, when they are carried out by a private entity or establishment of a social nature, otherwise they will be taxed at the reduced rate of 10%.

The services of healthcare, related to the diagnosis, prevention and treatment of diseases, provided by medical or health professionals according to the legal system.

For their part, the individualized services of apparel labeling.

Normativa/Doctrina: Art.20.uno.8º, uno.3º and 91.uno.2.8º Law 37/1992. Binding Consultation D.G.T. V 2927-19, 23-10.

Income Tax (Ley 35/2006)

DEDUCTION FOR ASCENDANT WITH TWO CHILDREN

Nº142101-Right to receive food.

Pregunta: For the purposes of applying the deduction for being a legally separated ancestor, without a marriage bond, with two children without the right to receive food annuities provided for in letter c) of article 81 bis of the LIRPF, what is meant by the expression without the right to receive food?

Respuesta: Article 148 of the Civil Code establishes that the obligation to provide alimony will be demandable from the time that the person who has the right to receive it needs it, in order to subsist, but they will not be paid until the date the claim is filed.

Consequently, for the purposes established in article 81.bis of the LIRPF, the right to receive maintenance requires a judicial resolution that so determines.

Likewise, it should be borne in mind that the divorce judicial resolution is equated with the agreement of the spouses by formulating a regulatory agreement before the judicial secretary or in a public deed before a notary.

Normativa/Doctrina: Art. 81 to Ley 35/2006.

MATERNITY DEDUCTION

Nº 142100-Parents of the same sex: Childcare expenses deduction limits.

Pregunta: How are the limits applicable to the increase in the maternity deduction for childcare expenses calculated in the cases of parents of the same sex in which both are entitled to the deduction?

Respuesta: Once the estimated amount of the increase in the deduction applicable to each parent based on the months that each of them meets the requirements for application, the resulting amount shall be limited for each parent, regardless of whether you opt for taxation individually or jointly, the smaller of the following amounts:

The amount of their own contributions to social security or mutuality in the tax period.

The sum of the following amounts: Half of actual expenditure unsubsidized (regardless of the parent's pay) paid to day care in the months when both parents were entitled to such an increase over the total actual costs unsubsidized ( regardless of the parent's pay) in the months in which only the parent in question had the right to increase.

Normativa/Doctrina: Art. 81 Law 35/2006 Report of the General Directorate of Taxation of April 30, 2019

Nº142099-Progenitor of the same sex: Increase childcare expenses.

Pregunta: In cases where both parents of the child are of the same sex (two Adopters men, two women, a biological mother and other adopter or two adoptive mothers), how the increased deduction applies for maternity care expenses?

RespuestaIn these cases, if both parents were entitled to the increased deduction for maternity care expenses for performing both a self-employed persons, the amount thereof (83.33 euros) will be prorated between them ( 41.67 euros) in each of the months in which both were entitled.

If, on the other hand, in a month just one meets the requirements, he is entitled only to the application of the deduction in that month (83.33 euros).

Normativa/Doctrina: Art. 81 Law 35/2006. Report of the General Directorate of Taxation of April 30, 2019

Nº142098-Progenitor of the same sex: Maternity Deduction Limits

Pregunta: How the deduction limit is calculated maternity in cases of parents of the same sex where both are entitled to deduct?

Respuesta: Once the amount of the deduction applicable to each parent is calculated based on the months in which each of them meets the requirements for their application, the resulting amount will have as a limit for each parent the amount of their own Social Security contributions or mutuality in the tax period, regardless of whether individual or joint taxation is chosen.

Normativa/Doctrina: Art. 81 Law 35/2006. Report of the General Directorate of Taxes of April 30, 2019

Nº 142097-Parents of the same sex: Maternity deduction right

Pregunta: In cases where both parents of the child are of the same sex (two adoptive male, two women, a biological mother and one or two adoptive mothers adopter), how the deduction applied for maternity?

Respuesta: In these cases, if both parents were entitled to deduct, for performing both a self-employed persons, the amount thereof (100 euros) will be prorated between them (50 euros) in each of the months both they were entitled.

If, on the other hand, in a month just one meets the requirements, he is entitled only to the application of the deduction in that month (100 euros).

Normativa/Doctrina: Art. 81 Law 35/2006 Report of the General Directorate of Taxation of April 30, 2019

Nº142096-Increased childcare expenses: Son turns 3 in January

Pregunta: Si el descendiente cumple los tres años en el mes de enero o la madre empieza a trabajar en el año en que el hijo cumple esa edad, pero después de haberla cumplido, no se puede aplicar la deducción por maternidad en ese año. ¿Se puede aplicar en estos casos incremento de la deducción por gastos de guardería por los gastos originados hasta el mes en el que el descendiente puede iniciar el segundo ciclo de educación infantil?

Respuesta: Yes. In the event that the descendant turns three years old in the month of January or in the case that the mother starts working in the year in which the son reaches that age, but after having completed it, it will not be possible to apply the deduction for maternity, although this will not prevent applying the increase in expenses for childcare or authorized early childhood education center for expenses originated until the month in which the descendant can start the second cycle of early childhood education.

Normativa/Doctrina: Art. 81 Law 35 / 2006. Report of the General Directorate of Taxes of 18-11-2019

Nº142095-Maternity deduction: Computation of contributions.

Pregunta: What Social Security contributions are computed for the purposes of the maternity deduction?

Respuesta: For the purposes of the maternity deduction, the total contributions and contributions to Social Security and mutual funds accrued in each tax period after birth or adoption are computed for their full amounts without taking into account the corresponding bonuses.

Contributions must also be computed in exceptional cases in which Social Security contributions are made without doing work for others (special agrarian regime, unemployment situation or special agreement with Social Security.

In the tax period in which the descendant reaches three years, only the Social Security contributions accrued during the period in which the deduction is entitled to be applied should be taken into account and not those of the entire year in which the minor meets the three years.

Likewise, if the descendant dies in the year, only the Social Security contributions of the months until the death will be computed and not those of the entire tax period.

Normativa/Doctrina: Art. 81 Law 35/2006. Report of the General Tax Office of November 18, 2019

No. 142094-Adoption of legal age

Pregunta: Can the taxpayer apply the maternity deduction in cases of adoption of an adult?

Respuesta: Article 81 LIRPF establishes that in cases of adoption or foster care, both preadoptive and permanent, the deduction may be practiced, regardless of the minor's age, during the three years following the date of registration in the Registry Civil.

When the inscription is not necessary, the deduction can be practiced during the three years after the date of the judicial or administrative resolution that declares it.

Therefore, the deduction for maternity will be applicable if the adoptee is of legal age, taking into account that he will not be entitled to it when the adoptee reaches 25 years of age as the minimum for descendants does not apply.

Normativa/Doctrina: Art. 81 Law 35/2006. Report of the General Tax Office of November 18, 2019

Nº140954-Increase in childcare expenses: Limits

Pregunta: What are the limits for each child the increase for childcare expenses?

Respuesta: The limit for the application of this increase for childcare expenses will be the lesser of the following amounts:

The total contributions to Social Security and mutuals accrued in each tax period after birth or adoption. For these purposes, the quotations and fees will be computed for their full amounts, without taking into account the corresponding bonuses.

In the tax period in which the descendant turns 3 years old, the contributions to be computed will be those accrued until the month prior to that in which the child can start the second cycle of early childhood education.

The total amount of unsubsidized actual expense paid in each tax period to the daycare or school for that child.

Normativa/Doctrina: Art. 81 Ley 35 / 2006.

MINIMAL PERSONAL AND FAMILY

Nº142093-Minimum for descendants: less than three years increase.

Pregunta: When should the increase in the descendants minimum be applied for children under three years of age?

Respuesta: When the descendant is less than three years old, the minimum for descendants will be increased by 2,800 euros per year. This increase will also be applicable in cases in which the descendant has died in the tax period.

En los supuestos de adopción o acogimiento, tanto preadoptivo (actual delegación de guarda para la convivencia preadoptiva) como permanente, dicho aumento se producirá, con independencia de la edad del menor, en el período impositivo en que se inscriba en el Registro Civil y en los dos siguientes. Cuando la inscripción no sea necesaria, el aumento se podrá practicar en el período impositivo en que se produzca la resolución judicial o administrativa correspondiente y en los dos siguientes.

In cases of guardianship, simple family foster care (current emergency or temporary foster care or in cases of minors over which custody and custody are held by judicial resolution, the increase in the minimum for descendants does not apply regardless of age of the minor as in the suppositions exposed in the previous paragraph, but this will only be applicable when the descendant is less than 3 years old.

Normativa/Doctrina: Article 58 .2 Law 35/2006.