Here are some tips on tax matters that apply in the declaration of the 2015 income.

Integration and compensation 2015 income:

The ability to compensate, though limitedly, the investment income with capital gains and losses, necessitates an approach to the event "emerge" gains (positive or negative) and income (positive or negative)

Contribution pension plans:

2015 is the first year that the maximum contribution has dropped to 8.000 euros for all taxpayers, regardless of age of the contributor. The limit remains the 30% of the sum of income from employment and economic activities.

The maximum amount of contributions for the spouse with earned income or lower euros 8.000 economic activities has risen to 2.500 euros.

Still valid contributions of amounts of up to 24.250 euros made by disabled or on behalf of them.

Deduction residence:

Only in acquisitions prior to 01 in January of 2013, possibility of making early repayments (mortgage loans) until reaching the maximum amount of 9.040 euros per declarant.

Deduction for investment in "start ups"

To deduct 20% share in cases where it has invested in equity (stocks or shares) of companies of new or recent creation, all with a maximum deduction base of 50.000 euros.

New deduction on economic activities:

Deduction in the amount of 5% of the net income reinvested in the acquisition of new tangible assets or investment property.

Reduction in 2016 types:

In the case of income from savings will be a drop in 0,5 percentage points in the sections of the scale. To defer until next year the yields of this nature.


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Lawyers Francisco Vinaches partner DiG Barcelona

Francisco J. Vinaches

DiG Lawyers

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