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PAY_ES_IRPF_IRIN_02 - Indicate last period with reduction before BOE 301

rdisp/max_wprun_time - Maximum work process run time   TXBHW - Original Tax Base Amount in Local Currency  
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BOE (Official Gazzette of Spain) number 301, issued in 2015, introduced a change to Model 145 that affects the application of a reduction due to irregular income for employment tax (IRPF) calculation. The taxpayer can indicate the reduction due to irregular income has not been applied to the self-assessed employment tax (IRPF) during the previous five tax periods, even though Article 18.2 of the Spanish Tax Law indicates this reduction had already been applied.

In this Customizing activity, you create a date class and use it to indicate which tax period was the last one when an employee received the reduction due to irregular income before BOE 301 was applied to your system. This activity is optional. If you do not run this activity, the system understands the employee did not have any reductions during the past five tax periods. It calculates the next tax period automatically when it can apply the reduction.

This activity consists of three steps: creating the date class, converting it into a standard value and reporting the last tax period where the reduction due to irregular income was applied.

1. Create the date class

In the Create date class (V_T548Y) view activity, enter the data to create the date class that identifies the last tax period when the reduction due to irregular income is applicable. Save your entries.

1. Convert date class into a standard value

In the Convert date class into a standard value (V_T799BATTRIB03C view, HCM Localization 04, IRPF_IRIN_REDUC attribute group) activity, enter the date class created in the field Adjustable value for HR attribute. This step allows the system to recognize the date class for the reduction due to irregular income as a standard value for employment tax (IRPF) calculation. Save your entries.

1. Report the last tax period where the reduction due to irregular income is applicable

In the infotype Date data (0041), create an entry for the employee with the tax period dates when the reduction due to irregular income was last applied. Use the date class you created in steps 1 and 2. Save your entries.

You want to indicate the last tax period was 2010 for an employee with date class E8. Run the activity steps in the following way:

1. Create the date class

Date class	Date class	Date indicator
E8	Irr.Inc.Reduct.	08

1. Convert date class into a standard value

HR attribute	Effective start	End of validity	Adjustable value for HR attribute
AT_IRPF_IRIN_RED	01/01/1800	31/12/9999	E8

1. Report the last tax period where the reduction due to irregular income is applicable

• From01/01/2010 to31/12/2010

• Date cl.: E8

• Date: 01/01/2010

rdisp/max_wprun_time - Maximum work process run time   BAL_S_LOG - Application Log: Log header data  
This documentation is copyright by SAP AG.

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