{"id":4044,"date":"2021-09-03T00:00:00","date_gmt":"2021-09-02T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/finance-bill-2021-personal-tax-and-capital-gain-tax\/"},"modified":"2023-09-25T18:56:45","modified_gmt":"2023-09-25T17:56:45","slug":"ley-de-finanzas-2021-impuesto-sobre-la-renta-de-las-personas-fisicas-e-impuesto-sobre-las-plusvalias","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/finance-bill-2021-personal-tax-and-capital-gain-tax\/","title":{"rendered":"Proyecto de ley de finanzas 2021: Impuesto sobre la Renta de las Personas F\u00edsicas e Impuesto sobre el Patrimonio"},"content":{"rendered":"<p>Tras el anuncio de la aprobaci\u00f3n de la Ley de Finanzas 2021 por parte del Parlamento brit\u00e1nico, conviene ahora explicar todos los cambios que tendr\u00e1n lugar a partir del 6 de abril de 2021 y que repercutir\u00e1n en los reg\u00edmenes fiscales de las personas en el Reino Unido:<\/p>\n<p>Impuestos Personales<\/p>\n<ul>\n<li>No habr\u00e1 cambios en el umbral libre de impuestos sobre la renta personal durante el a\u00f1o fiscal 2021\/22, sin embargo, este \u00faltimo aumentar\u00e1, junto con el umbral de renta b\u00e1sica, a partir del a\u00f1o fiscal 2022-23. Por otra parte, la asignaci\u00f3n personal aumentar\u00e1 a 12.570 libras esterlinas, mientras que el umbral de ingresos del tipo b\u00e1sico tributar\u00e1 20% sobre los beneficios de hasta 37.700 libras esterlinas. En consecuencia, la banda impositiva del tipo superior comenzar\u00e1 a partir de 50.270,01 libras;<\/li>\n<li>Toda ayuda financiera destinada a las v\u00edctimas potenciales de la esclavitud moderna y la trata de seres humanos estar\u00e1 exenta del impuesto sobre la renta;<\/li>\n<li>Los pagos recibidos de las medidas de apoyo financiero Covid-19 por los hogares trabajadores que tambi\u00e9n reciben cr\u00e9ditos fiscales estar\u00e1n exentos del impuesto sobre la renta durante el a\u00f1o 2021-22. Cabe precisar que se consideran Hogares Trabajadores aquellos miembros de la familia que no tengan menos de 16 a\u00f1os y se encuentren en situaci\u00f3n de pleno empleo.<\/li>\n<li>Habr\u00e1 ajustes fiscales para aquellas personas que hayan recibido m\u00e1s ayudas a la renta del trabajo aut\u00f3nomo de las que les correspond\u00edan o que hayan seguido recibi\u00e9ndolas a pesar de no tener derecho a ellas. Para ello, se permitir\u00e1 a HMRC recuperar esos fondos aumentando los impuestos de esas personas o solicitando la devoluci\u00f3n del dinero. Adem\u00e1s, se otorgar\u00e1n m\u00e1s poderes a Hacienda para aprobar leyes que sancionen y condenen a las personas que hayan abusado de la ayuda a la renta para aut\u00f3nomos.<\/li>\n<li>No se anunciaron cambios en el Impuesto sobre Sucesiones, por lo que la banda de tipo cero y la banda de tipo cero por residencia se mantendr\u00e1n en 325.000 y 175.000 libras, respectivamente. La reducci\u00f3n progresiva del tipo nulo por residencia se mantendr\u00e1 sin cambios, a partir de 2 millones de libras esterlinas. En otras palabras, las herencias que cumplan los requisitos seguir\u00e1n teniendo un umbral de 500.000 \u00a3 y las del c\u00f3nyuge o pareja de hecho superviviente estar\u00e1n exentas del pago del impuesto de sucesiones hasta 1 mill\u00f3n de \u00a3.<\/li>\n<li>Las fluctuaciones del \u00edndice de precios al consumo ya no estar\u00e1n vinculadas a un aumento de la asignaci\u00f3n vitalicia. Por lo tanto, el importe m\u00e1ximo de ahorro para pensiones desgravado que una persona puede acumular a lo largo de su vida =se mantendr\u00e1 en 1 073 100 \u00a3 hasta el ejercicio fiscal 2025-26.<\/li>\n<li>El r\u00e9gimen de desgravaci\u00f3n fiscal por inversi\u00f3n social se prorrogar\u00e1 de abril de 2021 a abril de 2023. Esto permitir\u00e1 a las personas f\u00edsicas que hayan invertido en actividades empresariales reconocidas como sociales seguir recibiendo desgravaciones fiscales sobre los ingresos personales y las plusval\u00edas.<\/li>\n<\/ul>\n<p>Impuesto sobre plusval\u00edas<\/p>\n<ul>\n<li>El proyecto de ley de finanzas que se introducir\u00e1 en abril de 2021, suprimir\u00e1 el v\u00ednculo entre los aumentos del \u00edndice de precios al consumo y el aumento autom\u00e1tico del umbral anual por debajo del cual las plusval\u00edas est\u00e1n exentas de impuestos, Por lo tanto, el umbral que se considerar\u00e1 exento para las personas f\u00edsicas, los administradores y los fideicomisos de personas discapacitadas se mantendr\u00e1 en 12.300 libras esterlinas hasta el ejercicio fiscal 2025-26, mientras que el umbral para la mayor\u00eda de los dem\u00e1s fideicomisos se mantendr\u00e1 en 6.150 libras esterlinas.<\/li>\n<li>La ley contra la evasi\u00f3n fiscal Taxation of Chargeable Gains Act (TCGA) 1992, art. 166, que impide que los activos empresariales donados a no residentes en el Reino Unido est\u00e9n exentos de impuestos, se ampliar\u00e1 con el art\u00edculo art. 167 a todos aquellos activos empresariales donados a sociedades controladas por no residentes en el Reino Unido y directamente vinculadas con dichas sociedades que transfieren el activo empresarial y viceversa.<\/li>\n<\/ul>\n<p>Para m\u00e1s informaci\u00f3n sobre el presupuesto financiero de 2021, p\u00f3ngase en contacto con nosotros en <a href=\"file:\/\/\/C:\/Users\/wellt\/AppData\/Local\/Microsoft\/Windows\/INetCache\/Content.Outlook\/AXPUY0QT\/info@well-tax.com%20\">info@well-tax.com<\/a> o s\u00edganos en nuestra p\u00e1gina web <a href=\"file:\/\/\/C:\/Users\/wellt\/AppData\/Local\/Microsoft\/Windows\/INetCache\/Content.Outlook\/AXPUY0QT\/www.well-tax.com.\">www.well-tax.com.<\/a><\/p>\n<p>\u00a0<\/p>\n<p>Autor\u00a0<\/p>\n<p>Marco Mittica<\/p>","protected":false},"excerpt":{"rendered":"<p>Following the announcement of the approval of the Finance Bill 2021 by the UK Parliament it is now worth explaining all the changes that will take place from 6th April 2021 and that will have an impact on people\u2019s fiscal regimes in the UK: Personal Tax There will not be any changes in the tax-free [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4044","post","type-post","status-publish","format-standard","hentry","category-covid-19-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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