{"id":165497,"date":"2020-04-22T11:49:38","date_gmt":"2020-04-22T08:49:38","guid":{"rendered":"https:\/\/alegria-realestate.com\/?p=165497"},"modified":"2025-08-14T20:06:43","modified_gmt":"2025-08-14T17:06:43","slug":"business-tax-relief-for-coronavirus-in-spain","status":"publish","type":"post","link":"https:\/\/alegria-realestate.com\/de\/articles\/business-tax-relief-for-coronavirus-in-spain","title":{"rendered":"Steuererleichterungen f\u00fcr Unternehmen und andere Ma\u00dfnahmen der spanischen Regierung im Zusammenhang mit der Krise"},"content":{"rendered":"

Am Dienstag, 21. April, genehmigte die spanische Regierung eine neue Reihe von Ma\u00dfnahmen zur Unterst\u00fctzung<\/a> der Wirtschaft w\u00e4hrend der Krise. Zu diesen Ma\u00dfnahmen geh\u00f6ren \u00c4nderungen bei der Zahlung der K\u00f6rperschaftsteuer (Impuesto de Sociedades), der Einkommensteuer (IRPF) und der Mehrwertsteuer (IVA), um die Steuerlast f\u00fcr kleine und mittlere Unternehmen zu verringern, die von der Gesundheitskrise betroffen sind. Wie Vizepr\u00e4sidentin f\u00fcr Wirtschaft Nadia Calvi\u00f1o erkl\u00e4rte, wird die H\u00f6he der Steuerzahlungen f\u00fcr Einzelunternehmer und Kleinunternehmen individuell an die aktuelle wirtschaftliche Situation jedes Steuerzahlers angepasst. Die heute beschlossenen Ma\u00dfnahmen werden das Finanzministerium 1,1 Milliarden Euro kosten.<\/p>\n

MwSt<\/h2>\n

Dar\u00fcber hinaus wurden \u00c4nderungen der Mehrwertsteuer<\/a> auf bestimmte Produkte angek\u00fcndigt. Insbesondere w\u00e4hrend einer Pandemie ben\u00f6tigtes Sanit\u00e4rmaterial unterliegt dieser Steuer nicht. Dar\u00fcber hinaus wird der Mehrwertsteuersatz f\u00fcr elektronische B\u00fccher und Zeitschriften dem Satz f\u00fcr gedruckte Papierprodukte (4 %) entsprechen.<\/p>\n

Besteuerung f\u00fcr Einzelunternehmer<\/h2>\n

Einzelunternehmer k\u00f6nnen die Besteuerungsform nachtr\u00e4glich w\u00e4hlen und \u00e4ndern \u2013 nach objektiven Einsch\u00e4tzungen (por m\u00f3dulos) oder nach der aktuellen Situation, d. h. abh\u00e4ngig vom erzielten Einkommen. Wird die zweite Variante gew\u00e4hlt, bleibt diese Besteuerungsform das ganze laufende Jahr bestehen und zu Beginn des n\u00e4chsten Jahres kann wieder auf die Besteuerungsform \u201epor m\u00f3dulos\u201c umgestellt werden.<\/p>\n

K\u00f6rperschaftssteuer<\/h2>\n

Hinsichtlich der K\u00f6rperschaftsteuer besteht die \u00c4nderung darin, dass Unternehmen mit einem Umsatz von weniger als 600.000 Euro k\u00fcnftig auf eine Ratenzahlung zur\u00fcckgreifen k\u00f6nnen. Kleine Unternehmen k\u00f6nnen w\u00e4hlen, ob sie Steuern r\u00fcckwirkend zahlen m\u00f6chten: \u201epor base\u201c (basierend auf dem Realeinkommen im Jahr 2020) oder \u201epor cuotas\u201c (basierend auf Daten aus den Jahren 2018 und 2019). Ebenso wie bei Einzelunternehmern kann die Zahlungsweise im n\u00e4chsten Jahr ge\u00e4ndert werden.<\/p>\n

Andere Ma\u00dfnahmen<\/h2>\n

Die Regierung hat au\u00dferdem die Ma\u00dfnahmen zur Unterst\u00fctzung von Unternehmen ausgeweitet, die auf Fernarbeit zur\u00fcckgegriffen haben, und ERTE f\u00fcr Unternehmen genehmigt, die in wesentlichen Sektoren t\u00e4tig sind, und zwar f\u00fcr diejenigen Mitarbeiter, die nicht wesentliche Funktionen ausf\u00fchren. Dar\u00fcber hinaus wurden neue Kategorien von Arbeitnehmern benannt, die Anspruch auf Arbeitslosengeld<\/a> haben: diejenigen, die einen befristeten Arbeitsvertrag hatten, der aufgrund des Ausbruchs der Pandemie endete, sowie diejenigen, die ab dem 1. M\u00e4rz ihren bisherigen Arbeitsplatz verlassen haben, um zu wechseln zu einem neuen, konnte jedoch aufgrund des Ausbruchs der Krise keinen neuen Arbeitsvertrag abschlie\u00dfen. Dar\u00fcber hinaus versprach die Regierung, in naher Zukunft Unterst\u00fctzungsma\u00dfnahmen f\u00fcr Unternehmen und Einzelunternehmer zu ergreifen, die Miete f\u00fcr Gewerbefl\u00e4chen zahlen<\/a> m\u00fcssen.<\/p>","protected":false},"excerpt":{"rendered":"

Am Dienstag, 21. April, genehmigte die spanische Regierung eine\u2026<\/p>\n","protected":false},"author":18,"featured_media":165499,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,15],"tags":[],"class_list":["post-165497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-news"],"yoast_head":"\n\u041f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0418\u0441\u043f\u0430\u043d\u0438\u0438 \u043f\u0440\u0438\u043d\u044f\u043b\u043e \u043d\u043e\u0432\u044b\u0435 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043c\u0435\u0440\u044b \u043f\u043e \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0435 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044f \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 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