Below we go over the main developments in tax matters, which are applied in statement 2016 income.

Reduction type:

The rates applicable to the General Base midpoint reduce the three first and one point the last two being located between the 19,5% for income up to 12.450 € and 46% (eye here may be differences depending on the Autonomous Community) for incomes above € 60.000.

Base for Savings also midpoint sections than the latter for € 19,50 rents are reduced to 21,50%, 23,50% and 50.000%.

Minimum staff, family and disability:

Here a marked improvement is also produced. The minimum per taxpayer increases almost € 400, to € 5.550 and minimum applicable to the first two descendants also increase significantly until 2.400 2.700 € and €, respectively.

The minimum increases in ascending € 232, 1.150 to € for over 65 years and an additional € 1.400 for over 75 years.

On disability there is also a considerable increase, the three flights of disability have increased ranging from almost € 700 the first (3.000 €) to € 2.650 near the last (12.000 €).

New "negative" tax:

Deduction of € 1.200 share large family of general category, twice if it is special.

Deduction € 1.200 also for each offspring with disabilities and the same amount whether it is an ascendant.

The character of "negative" tax, it is because it allows the charge in the absence of fee and if you have not requested advance payment.

Improve the percentage of deduction for donations:

The first donation € 150 have a deduction of 50%, the excess will apply a 27,5% of that increase to 32,55% if during the previous 2 years have made the same donation amount equal to or greater entity.

irregular income:

In the three types of income (labor, capital and movable), moving from a reduction of 40% to 30% and maintained the € 300.000 basis of the reduction.

Rental properties:

You may apply a single reduced 60% (before there was another of 100%) of net positive performance if the rent is housing.


exemption from the first 1.500 € is deleted.

Capital gains and losses:

The coefficients of gloom still "remain" despite the various reforms permanently delete them. The latter reform authorizes apply to profits arising from sales of up to € 400.000, the remaining profits from exceeding that figure may not "abate" sales.

New course exclusion from taxation the profits from sales of any type of good by taxpayers over 65 years provided that the amount of the sale is intended to constitute a life in his favor income and a contribution limit of 240.000 €

About the Author:

Lawyers Francisco Vinaches partner DiG Barcelona

Francisco J. Vinaches

DiG Lawyers