General State Budgets for the year 2022
Law 22/2021, of December 28, on General State Budgets for the year 2022 published
The Budgets for the year 2022 aim to consolidate a fair economic and social recovery that allows the creation of a resilient economic scenario and sustainable growth based on the structural modernization of the productive fabric in a context of social and territorial cohesion.
Funds from the start-up of the Recovery and Resilience Mechanism are incorporated into the exceptional Next Generation EU recovery instrument, to carry out sustainable and growth-friendly reforms and investments.
The following aspects of the Budget Law should be highlighted:
Title I approves all the statements of income and expenses of the state public sector and the amount of tax benefits that affect State taxes is set forth.
Title II , structured in three chapters, regulates in its first Chapter, the management of teaching budgets. Also, the second includes specific competences in the matter of budgetary modifications within the scope of the National Institute of Health Management and the Institute for the Elderly and Social Services. Chapter III establishes the percentage of participation of the State Tax Administration Agency in the gross collection obtained in 2021 derived from its own activity, setting said percentage at 5 percent.
In Title III , personnel expenses are included, which will experience a growth of 2 percent compared to those in force as of December 31, 2021, as well as the replacement rate, which will be 120, and 125% in the case of the Security Forces, in the offer of public employment.
Title IV deals with public pensions. The percentage of increase is not fixed, but rather the procedure for its determination is established. In this way, pensions will experience a percentage increase equal to the average value of the interannual variation rates expressed as a percentage of the CPI for the twelve months prior to December 2021. Notwithstanding the above, an increase of 3 percent is established. regarding non-contributory pensions.
Title V , “On Financial Operations”, is divided into three chapters, relative, respectively, to public debt, public guarantees and other guarantees and relations of the State with the Official Credit Institute. The maximum amount of the guarantees to be granted by the Council of Ministers may not exceed 500,000 thousand euros.
Title VI includes the changes in the tax area, highlighting the following in the different taxes:
Personal income tax
The general reduction limit applicable to the tax base for contributions and contributions to social security systems is reduced, although it is expected that said limit may be increased not only by making business contributions, as is already the case, but also by contributions from the worker to the same social security instrument provided that these contributions are equal to or less than the respective business contribution.
The quantitative limits that delimit in personal income tax, the scope of the objective estimation method, are extended for the 2022 tax period, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit by volume of income.
VAT
The limits for the application of the simplified regime and the special regime of agriculture, livestock and fishing, in the Value Added Tax, are extended for the 2022 tax period.
Corporation tax
A minimum taxation of 15 percent of the taxable base is established for those taxpayers with a net amount of turnover equal to or greater than twenty million euros or who are taxed in the tax consolidation regime, in this case, any let it be the amount of your turnover.
The minimum tax rate will be 10 for newly created entities, whose rate is 15 percent, and 18 percent for credit entities and for exploration, research and exploitation of underground hydrocarbon deposits and storage, the general rate of which is it is 30 percent.
Non-Resident Income Tax
The minimum taxation measure in Corporation Tax has its counterpart in Non-Resident Income Tax, for income obtained through permanent establishment.
IAE
A new group is created in the second section of the Rates of the Tax on Economic Activities, in order to specifically classify the activity carried out by journalists and other information and communication professionals, which to date lacks such classification.
Transfer tax and stamp duty
The scale of assessment of noble titles and grandeurs is updated by 1 percent
Public fees
The amount to be demanded for those with a fixed amount is increased by 1 percent, except those that have been created or specifically updated by regulations issued since January 1, 2021, in order to adapt that to the increase in costs of the provision or performance of the services or activities for which they are required.
Title VII is divided into two chapters, dedicated respectively to Local Entities and Autonomous Communities.
In 2020, the subjective scope of application of the models for participation in State taxes applicable to municipalities should be reviewed, every four years. However, as these models have been applied to the same subjective areas in the deliveries on account of that year, the same criterion is exceptionally maintained, so that review will have an effect in the years 2021 to 2023.
It also includes the regulation of the special participation regimes of Ceuta and Melilla, of the local entities of the Canary Islands, as well as that relating to the local entities of the Historical Territories of the Basque Country and Navarra.
Title VIII , under the heading “Social Contributions”, contains the regulations regarding the bases and types of contributions of the different Social Security regimes, proceeding to update them.
It consists of three articles related, respectively, to “Bases and types of Social Security contributions, Unemployment, Protection for termination of activity, Salary Guarantee Fund and Professional Training during the year 2022” and “Contribution to the General Mutual Societies of Civil Servants for the year 2022 “and” Quotation to passive rights “.
Legal Modifications
In its final provisions, the Law includes the modifications made to various legal regulations:
Law of Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30,
Law 66/1997, of December 30, on Fiscal, Administrative and Social Order Measures;
Law 53/2002, of December 30, on Fiscal, Administrative and Social Order Measures;
Law 38/2003, of November 17, General Subsidies;
Law 47/2003, of November 26, General Budgetary; of
Consolidated text of the Law Regulating Local Finance, approved by Royal Legislative Decree 2/2004, of March 5; of the
Law 17/2006, of June 5, on state-owned radio and television;
Law 42/2006, of December 28, on General State Budgets for the year 2007;
Consolidated text of the Law of Ports of the State of the Merchant Marine, approved by Royal Legislative Decree 2/2011, of September 5;
Law 29/2011, of September 22, on Recognition and Comprehensive Protection of Victims of Terrorism;
Law 36/2011, of October 10, regulating social jurisdiction;
Royal Decree-Law 20/2012, of July 13, on measures to guarantee budget stability and to promote competitiveness;
Law 3/2013, of June 4, creating the National Markets and Competition Commission;
Law 40/2015, of October 1, on the Legal Regime of the Public Sector; of the revised text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30;
Law 9/2017, of November 8, on Public Sector Contracts, which transposes into the Spanish legal system the Directives of the European Parliament and of the Council 2014/23 / EU and 2014/24 / EU, of February 26, 2014;
Law 11/2020, of December 30, on General State Budgets for 2021;
Royal Decree-Law 36/2020, of December 30, approving urgent measures for the modernization of the Public Administration and for the execution of the Recovery, Transformation and Resilience Plan.