3954 NORMA FORAL 1/2009, of March 17, from Government of Gipuzkoa, modifing the Rule 10/2006, of December 29, about Income Tax of Natural Persons, the Standard Law 2 / 1999 of 26 April, income tax and non-resident Norma Foral 2 / 2005 of March 8, General Revenue.
 
Incorporation of auxiliary betting machines to Tax Rates on Economic Activities (IAE in Spanish).With effect from the entry into force of this Standard Law introduced the following changes in Annex I of Decree Law Policy 1 / 1993 of April 20, by approving the text of Tax on Economic Activities, which are adjusted tax rates Economics as following:

Taxable persons whose premises have gaming machines ' A 'or' B '(AWP) or machines Auxiliary betting, will increase the share of their activity within the amount ascribed to each machine in section 969.4, without having to register for the latter.

For purposes of settlement of the tax, municipal rates provided for in Article 12 of Law 13/1989 Standard of July 5, the business tax is only applied on the partial contribution of Increased Rate corresponding to the specific activity of the taxpayer, but not on the machines installed in the premises. "

It adds new content to close the section 969.4, with the following wording:

AUXILIARY BETTING MACHINES
For every auxiliary betting machine, regardless of where found working:

Subheading 969441. Minimum fee municipal, owner of the establishment.

Minimum fee municipal: 77 euros per machine.

This quota will be satisfied only by the owner of the establishment or premises in which the machine is installed.

Entry into force and effect
The Standard Law shall enter into force on the day following its publication in the Official Gazette of Gipuzkoa, without prejudice to the express purposes set out in its articles.


BOG of March, 23 2009