Tax measures in other taxes
Tax measures in other taxes.
. In the corporation tax, increased to 6,000 euros from the tax credit for disabled workers hired.
. Exemption from income tax of income derived by non-profit entities for assistance for the disabled.
. Bonus 90% of the total tax liability of corporation tax in the first five years for worker cooperatives and established tax protected by at least 50% of members with disabilities.
. The recognition of certain benefits in the corporate tax in the first five years for worker cooperatives and established tax protected by at least 50% of members with disabilities.
. The recognition of certain benefits in the corporate tax to transport companies to bring their items to the needs of persons with disabilities (under the reform operated by Royal Decree-Law 10/2000, of 6 October, emergency support to the agriculture, fisheries and transport) and the improvement of the limits of contributions to pension plans and mutual provident made for people with disabilities (Law 6 / 2000 of 13 December, on measures emergency fiscal stimulus to household savings and small and medium enterprises).
. Exemption from mechanical traction for vehicles for disabled use. And exemption from excise duty on certain means of transport for disabled cars.
. Recognition of Persons with Disabilities waiver of fees for examination fees for access to public and traffic charges.
. 90% Bonus Tax Building and Works to improve access for disabled people and livability.
. Total exemption from business tax for associations of disabled non-profit.
. Major reductions in the inheritance and gift tax.
. Up to 40% deduction for contributions from individuals to companies and initiatives of social interest.
. In the VAT, the non-application of the rule of proportion to the subsidies received by the Special Employment, which represents a significant tax savings for such centers, not taxed VAT for receiving public subsidies .
. In relation to VAT, extending the reduced rate of 7% to equipment and accessories essential or primary use of which is to supply the deficiency, thus breaking with the absolute nature of the limitation in the former wording of the provision.