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Interface de Serapeum Millorat V.1



Article 62 updates the corrective coefficients of property acquisition prices by one percent for the purposes of the provisions of section 2 of article 35 of Law 35/2006 dated 28 November, on Income Tax, in order to calculate the net gains and losses derived from transfers of buildings not related to economic activities that are carried out during the year 2014.

Article 63 renews the reduction of net income from economic activities for job maintenance or creation. Consequently, and effective as of 1 January 2014, the additional twenty-seventh provision of Law 35/2006, dated 28 November, is modified.

Article 64, effective as of 1 January 2014, the supplementary tax for the total state tax aimed at reducing the public deficit that was established for 2012 and 2013 is renewed. Consequently, the additional thirty-fifth provision of Law 35/2006, dated 28 November and the title of the twenty-third transitional provision, on the Type of withholding applicable to income from professional activities and to certain work income, are modified in that they no longer refer to specific years.

Article 65, in coordination with the Corporation Tax, and effective as of 1 January 2014, renews the treatment that is conferred on Expenses and investments to get employees used to the use of new communication and information technologies, modifying the additional twenty-fifth and twentieth transitional provisions of Law 35/2006.

The additional thirty-second provision establishes the legal interest rate at 4% until 31 December 2014 and the late payment interest that is referred to in article 26.6 of the General Tax Law 58/2003, dated 17 December, at 5%. During the same period, the late payment interest referred to in article 38.2 of the General Subsidies Law 38/2003, dated 17 November, will be 5%.

The Eightieth additional provision. Said provision determines the Public Multiple Effect Income Index (IPREM) for 2014, fixing the annual amount at €7,455.14 annually, unless extra payments are expressly excluded, in which case it will be €6,390.13.

The Fourth transitional provision regulates the tax offset for receiving the following earnings from liquid capital with a period of generation of more than two years in 2013. 


Income obtained by the transfer to third parties of equity contracted before 20 January 2006, to which a reduction percentage of 40% had been applied.

Income from life and disability insurances taken out before 20 January 2006, to which reduction percentages of 40% or 75% had been applied, according to each case.


Amount of the deduction:


The amount of the deduction shall be the positive difference between the quantity resulting from applying the savings tax rates to the positive balance resulting from integrating and compensating in itself the total amount of the net income previously forecast, and the theoretical amount of the total tax due that would have resulted from integrating these incomes into the general net tax base and applying the aforementioned percentages of reduction.

The amount of the deduction will be subtracted from the total net tax, after the deduction for income from work and economic activities set out in article 80 bis of Law 35/2006.

The Fifty-first additional provision enumerates the following as activities that will be considered preferential patronage activities during the year 2014, according to the provisions of article 22 of Law 49/2002, dated 23 December, on the tax system for non-profit organisations and tax incentives for patronage:

Those activities carried out by the Institute Cervantes for the promotion and dissemination of the Spanish language and culture through online networks, new technologies and other means.

The promotion and the dissemination of the official languages from the different territories of Spain carried out by the corresponding institutions from Autonomous Communities that have their own official language.

Activities carried out by the Spanish Agency for International Cooperation and Development in the fight against poverty and in an effort to attain sustainable human development in developing countries.

Activities carried out by the Spanish Agency of International Cooperation and Development for the promotion and the development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad.

The conservation, restoration or rehabilitation of the Spanish Historical Heritage goods that are listed in Appendix VIII of this Law, as well as the activities and goods that are included, upon agreement between the Ministry of Education, Culture and Sport and the Ministry of Industry, Energy and Tourism, in the programme of digitalisation, conservation, cataloguing, dissemination and operation of elements of Spanish Historical Heritage "patrimonio.es" which is laid out in article 75 of Law 53/2002, dated 30 December, on Tax,



Administrative and Social Order Measures.


The training programmes for volunteer workers that have received a subsidy from Public Administrations.

Public Administration projects and activities dedicated to the promotion of the Information Society and, particularly, those that aim to provide public services through computer and electronic services online.

Research, development and innovation in Scientific Installations that, for these purposes, are laid out in Appendix IX of this Law.

Research, development and innovation aimed at solving the challenges of society identified in the Spanish Strategy for Science, Technology and Innovation for the period 2013-2020 and carried out by the organisations that, for these purposes, are recognised by the Ministry of Finance and Public Administrations, at the proposal of the Ministry of Economy and Competitiveness.

Promoting the dissemination, circulation, and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.

Activities that foment, promote and disseminate the performing arts and music and that are carried out by Public Administrations or with their support.

Activities carried out by the National Library of Spain in fulfilment of the purposes and functions of a cultural nature and for scientific research established by Royal Decree 1638/2009, dated 30 October, which approved the Articles of Association of the National Library of Spain.

Activities carried out by the CEOE Foundation in collaboration with the Superior Council of Sports within the framework of the project "Spain Competes: in Business and in Sport" and aimed at contributing to fostering and projecting Spanish small and medium-sized companies nationally and internationally, as well as promoting young sport talents and the employer as a growth engine associated with the values of sport.

Programmes aimed at eradicating violence against women that have received a subsidy from Public Administrations or that collaborate with the Administration.


Josep Navarro's picture
Josep Navarro es Licenciado en Económicas por la UB, especializado en Inspecciones Tributarias, con más de 25 años de experiencia en asesoría fiscal para empresas y particulares en España.