Ley de Presupuestos Generales del Estado para el 2009. Novedades fiscales.

Abstract

Title V of the Law 2/2008 of State General Budgets for 2009 refers the changes in the Spanish Taxes. There are an increase of coefficients correctors of the purchase price in the transfers of real state capitals in the Personal Income Tax. There are changes in the joint taxation, an increase of income from employment for collection, compensation of losses at investment on purchase home and income for movable capital generated more than two years. There are a increase of coefficients correctors of the purchase price in the transfers of real state capitals in the Corporation Tax. There are an increase of the property values of real state capitals in the local taxes. There are changes in the rates of the adquisition, transfer and recovery of peerages and titles of the Tax on Capital Transfers and Documented legal Acts, Tax on Hydrocarbons.