{"id":17829,"date":"2025-07-14T15:21:49","date_gmt":"2025-07-14T13:21:49","guid":{"rendered":"https:\/\/www.gestingral.com\/modification-of-withholding-percentage-and-approval-of-the-new-personal-income-tax-scale\/"},"modified":"2025-07-14T15:21:49","modified_gmt":"2025-07-14T13:21:49","slug":"modification-of-withholding-percentage-and-approval-of-the-new-personal-income-tax-scale","status":"publish","type":"post","link":"https:\/\/www.gestingral.com\/en\/modification-of-withholding-percentage-and-approval-of-the-new-personal-income-tax-scale\/","title":{"rendered":"MODIFICATION OF WITHHOLDING PERCENTAGE AND APPROVAL OF THE NEW PERSONAL INCOME TAX SCALE"},"content":{"rendered":"

MODIFICATION OF WITHHOLDING PERCENTAGE AND APPROVAL OF THE NEW PERSONAL INCOME TAX SCALE<\/strong><\/p>\n

On Saturday 11 July, RDL 9\/2015 on urgent measures to reduce the tax burden on personal income tax taxpayers was approved.<\/p>\n

In short, this measure modifies the withholding tax to be applied from 12 July 2015 and approves a new Personal Income Tax scale, in force on 01\/01\/2015, which is an average between the Personal Income Tax table applicable in 2015 before the current change and the one planned for 2016<\/strong> (remember that the tax reduction of December 2014 had been proposed gradually between 2015 and 2016).
\nThe consequences of this measure can be specified in:<\/p>\n

\u2022 The Personal Income Tax withholding of workers’ payrolls<\/strong> with the new scale must be recalculated. Optionally, the company<\/strong> can apply this adjustment in the July or August 2015 payrolls<\/strong>.
\n \u2022 The following withholding tax<\/strong> must be applied to invoices issued from 12 July 2015 by professionals and landlords of business premises<\/strong>, as well as withholdings of movable capital, or any other withholding<\/strong>:<\/p>\n

[image source_type=”attachment_id” source_value=”1793″ align=”center” width=”529″ height=”207″] <\/p>\n

We remain at your disposal for any clarification regarding the application of this regulatory change or on any other matter of interest to you.
\n
\nMODIFICATION OF WITHHOLDING PERCENTAGE AND APPROVAL OF THE NEW PERSONAL INCOME TAX SCALE<\/strong><\/p>\n

On Saturday, July 11, RDL 9\/2015 was approved on urgent measures to reduce the tax burden of personal income tax taxpayers.<\/p>\n

The aforementioned measure, in summary, modifies the withholding % that must be applied as of July 12, 2015 and approves a new Personal Income Tax scale, in force on 1\/1\/2015, which is a median between the Personal Income Tax table applicable in 2015 before the current change and the one planned for 2016<\/strong> (remember that the December 2014 tax reduction had been planned gradually between 2015 and 2016).
\nThe consequences of this measure can be specified in:<\/p>\n

\u2022 The Personal Income Tax withholding of workers’ payrolls must be recalculated<\/strong> with the new scale. Optionally, the company<\/strong> can apply this regularization in the July or August 2015 payrolls<\/strong>.
\n \u2022 The following withholding tax must be applied<\/strong> to invoices issued as of July 12, 2015 by professionals and landlords of business premises<\/strong>, as well as withholdings of movable capital, or any other withholding<\/strong>:<\/p>\n

[image source_type=”attachment_id” source_value=”1793″ align=”center” width=”529″ height=”207″] <\/p>\n

We remain at your disposal for any clarification regarding the application of this regulatory change or on any other matter of interest to you.
\n<\/p>\n","protected":false},"excerpt":{"rendered":"

MODIFICATION OF WITHHOLDING PERCENTAGE AND APPROVAL OF THE NEW PERSONAL INCOME TAX SCALE On Saturday […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1171,1172,1160],"tags":[1368,1371,1289,1369,1370,1292],"class_list":["post-17829","post","type-post","status-publish","format-standard","hentry","category-companies","category-individuals","category-uncategorized","tag-income-tax","tag-invoices","tag-landlords","tag-professionals-en","tag-salary","tag-workers"],"yoast_head":"\nMODIFICATION OF WITHHOLDING PERCENTAGE AND APPROVAL OF THE NEW PERSONAL INCOME TAX SCALE • Serveis d'assessoria i gestoria.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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