Plan of economic stimulus and support the enterpreneur -February 2013-
02.25.2013 Tax


The Spanish Government announces that it will launch a second generation of reforms. Reforms that will be useful also to re-grow and create jobs.

Specifically, the Cabinet has approved the RD Law 4/2013 of 22 February, measures to support entrepreneurship and stimulate growth and job creation in several areas. In addition, shortly examined a Draft Law on Entrepreneurs, and other initiatives necessary to legistatives perfomance of the economic stimulus plan and the Entrepreneur Support.

Fiscal support business growth

• Implementation of VAT box for SMEs

It creates a special regime for VAT, on a voluntary basis, which avoids taxes until you pay the bill covers, replacing the traditional accrual basis (turnover) for the collection and payment for all transactions of SMEs.
Apply to SMEs and freelancers are not subject to the regime of modules with a turnover of less than 2 million, as established by the European legislation.
Customers and suppliers of SMEs must use the criteria box.
This measure is applicable from 1 January 2014.
Will benefit nearly 1,300,000 more than 1 million self-employed and SMEs.

• Encouraging reinvestment of profits in the economy

Businesses with a turnover below 10 million may deduct up to 10% on the gross profits of the IS in the tax period is reinvested in the economy.

• Tax incentives for quality growth through business innovation

It allows deductions for R & D that could not be applied in practice can be retrieved by a single system returns to Spain.
Is the only tax incentive of the tax which is not conditioned on the existence of the income tax share, but linked to the creation or retention of jobs.

Tax support for entrepreneurship

• Taxation of small companies and the self-ups during the first two years of activity.

The companies newly taxed at a reduced rate of 15% during the first two years in which they obtained positive results.
The autonomous initiate economic activities may apply a 20% reduction in yield net gain during the first two years in which they obtained positive results.

• Channeling resources to entrepreneurial activity

Investors participating temporarily in particular new or newly established companies providing or exclusively financial capital or financial capital accompanied by his business skills and professional development activities of the company in which they invest (local investor) will a double tax incentive:
a) 15% deduction on state income tax share on the occasion of the investment coming into the company, with an operation similar to the deduction in residence.
b) A partial exemption of the capital gain (50%) after leaving the company, provided that another entity be reinvested in new or newly created.
The investment is temporary, so they transmit action between the third and the ninth year of ownership participation.

• Promotion of self-employment under the self-employed

The unemployed who decide to establish themselves as self-employed can benefit from full exemption from income tax on unemployment benefits when the benefit is paid in a single payment (up until now only € 15,500 are exempt) .
Support funding for 45,000 million

• Support in bank financing totaling EUR 32,000 million

Lines Mediation ICO, with a total of 22,000 million euros.
Boosting business strategy aimed at SMEs by banks healthy, 10,000 million.

• Public systems of guarantees and guarantees for bank funding that will mobilize 1,720 million.

Strengthening capital of CERs.
Creating a line CESCE guarantees for SMEs.

• Promotion of bank disintermediation and capital risk, mobilizing funds for 2,176,000 euros.

Establishment of a Fund of Funds responsible for and awarded between investment managers and venture capital sectors in areas related to internationalization and improving competitiveness.
Creation of the National Network of Business Incubators.
Strengthening programs equity loans companies.
Promoting informal angel investors or investments.
Improving access to funds for the implementation of Spanish SMEs abroad.

• Facilitating access to capital markets to mobilize 3,300 million euros

Flexible access to alternative stock market.
Creation of Alternative Market Fixed Income (Marfa).
Creating Line brokering promissory notes and corporate bonds to facilitate the implementation of Marfa.

• Securitisation Fund loans to SMEs

With a budget of 3,000 million euros to guarantee emissions securitization fund loans to SMEs.

• Extended Payment Plan Providers

With a budget of 2,684 million euros, giving a second chance preoveedors of Local and autonomous regions already included in the Plan, as well as expanding the scope of a new administration, specifically allows them to adhere local authorities in the Basque Country and Navarre included in the model of participation in certain state taxes and various local town (associations of municipalities). In any case, keeping the time limit for invoices prior to January 1, 2012.
Also included are outstanding liabilities arising from concessions, management contracts, agreements, leases of property, contracts related to the sectors of water, energy, transport and postal services, certain public works concession contracts, certain management contracts and public service contracts for public-private partnership.

• Measures to combat late payment in commercial transactions

A period of 30 days for payment of all private operations, expandable to 60 at most and increasing interest for late payment.
In turn, governments in their adjustment plans must establish a way of reducing their debts to suppliers, which will be watched closely.
Law regulating electronic invoicing in public administration

Encouragement of entrepreneurial activity

• Promotion of culture and entrepreneurship at different levels of education

Minimum content levels of education to encourage the development of their creativity, teamwork and entrepreneurship.
Measures for teacher training.

• Flat rate of € 50 in Social Security contributions

For children 30 years old and starting up a new autonomous self during the first 6 months.
Later, during the 6 months, applies a reduction in the minimum base price of 50% and 18 months following a reduction and a 30% bonus, which is extended in the case of women up to 35 years.

• Support for unemployment benefits with the beginning of an activity on their own.

For up to 9 months perception of unemployment benefits is compatible with high status in the Special Regime for self-employed for less than 30 years.

• Expanding opportunities capitalization of unemployment to start an entrepreneurial activity

Recipients of unemployment benefits under 30 can capitalize up to 100% of their benefit to make a contribution to the capital of a company, if a link is established professional or indefinite.
Also opens the possibility that the capitalization of unemployment benefits may be used to purchase consulting services, training and information, and to cover the costs of setting up a new company.

• Facilitating the creation of companies

The creation of the "limited entrepreneur", whereby individuals may be limited responsibility for debts arising from his professional or business affected not seeing certain assets such as property or vehicles Use familiar.

• Facilitation of the second business opportunity

Establishing a mechanism for fast, easy and cheap to open to the public, individual entrepreneurs and smaller companies, an alternative to legal tender, that is more flexible, broader and more adapted to the needs of these groups groups that refinancing agreements.
Improved network security self-under 30 to provide a second chance to resume the payment of unemployment benefits after performing an activity on their own before the fifth year if an asset in the regime of self- .

• Streamlining of procedures for business creation

Streamlining procedures for local economic activities through the reform of local government.
Launching the portal "used in three", which will allow entrepreneurs to undertake, more easily accessible, the procedures required to start local economic activities subject to declaration or notification.


• Improving the employability of young people

Developing incentives for unemployed youth to obtain the secondary education, improving their skills and expand their access to the labor market.
Extended training programs aimed at obtaining certificates of professionalism and commitment to hiring.

• To encourage the recruitment of young people until the unemployment rate falls below 15%

Reduction of the share of the company to Social Security by 75% for companies with over 250 employees and 100% for the rest, for hiring part-time training as it relates to children under 30 years experience previous work, coming from sectors where there is demand for work or are unemployed for over 12 months.
100% reduction in the share of the company to Social Security for common during the first year when recruiting an unemployed indefinitely under 30. Will benefit the self-employed and businesses with up to nine employees.
Contract "young first use" time of 6 months to under 30 unemployed, with incentives to its transformation into indefinitely.
Incentives for training contract for their first job, because those young people who have completed their training period may have a first work experience related to their degree.

• Improved labor mediation

Boosting the autonomous communities in public-private partnership for mediation in the area of ​​public employment services.
Authorization for temporary employment to enter into contracts for training and learning, thus tapping synergies ETT because many already provided training services.
Unique Job Portal to facilitate job search and will stay on all the useful information and guide young people to provide them with all the tools that facilitate job search or start a business

• Law Assurance Unit Market

The next passage of the Act allows any product or service produced in accordance with any regional regulations can be offered throughout the country without additional processing. Operators need license autonomous region and one may operate throughout the country.
All public administrations share a single electronic database to perform control and monitoring tasks.
The Council for Unity Government Market will host CCAA and to ensure compliance with the standard
Establishing a streamlined dispute resolution involving the future CNMC.

• Measures to reduce and simplify administrative burdens

Adoption and implementation of the seventh agreement to reduce administrative burdens.
With a time horizon of two years. Allows citizens and businesses save more than 1,000 million euros in costs of time and indirect costs of administrative procedures, which until now had to be used in bureaucracy and red tape.

• Reform depth of strategic economic sectors

Energy sector
Railway infrastructure
Transportation and Logistics

• Rehabilitation, regeneration and urban renewal


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