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The twenty keys to drive the creation of SMEs

The month of February for the first time since the start of the crisis, yields positive data from the Social Security affiliation : 38,694 members and 3,459 more autonomous . Specifically, Reta ( Special Scheme for Self-Employed ) grew by 1.5% year on year figures shows a balance of 44,433 self more than a year ago.
The implementation of measures such as those contained in the Strategy for Entrepreneurship and Youth Employment , Entrepreneurship Act or the draft Law for Business Development Financing have been instrumental in the growth of self-employed , since the creation of SMEs in February remains in negative territory ( -0.51 %). What are the real keys to drive ?
Among the historical demands of SMEs and self-employed persons is a reduction in prices . A request to add that from the European Union and that seems to have been addressed by the portfolio that directs the Minister for Employment , Fatima Banez .
Flat rate for new high in Reta . Commissioning Strategy with Youth Employment and Entrepreneurship , its success prompted the Government enlarged at the total group of entrepreneurs in October.
Flat fee of 100 euros for permanent hiring . The surprise jumped during the Debate on the State of the Union and entered into force as a matter of urgency, on February 28 . Companies hire them to a new permanent employee only paid 100 euros in contribution rates for common contingencies during the first 24 months .
From the Confederation of Aragon ( CREA) , its president Fernando Callizo values ​​as positively because " all measures to reduce business costs are positive. In this case, moreover, the reduction in contributions is a constant claim of the companies that does not end with this flat rate, with very limited time frame . "
Josep González , president of the Pimec employer says that "it is a good proposal that our board companies have already begun to use."
Compatibility of unemployment benefits to start self-employment for young self . Last year 74,649 entrepreneurs compatibilizaron unemployment benefits with the beginning of a self-employed ( 12.63 % more than in 2012).
Reduction hundred percent of the contributions to Social Security indefinite hiring young people through micro and self-employed. During the first year of the contract by the first young worker , self-employed and companies up to nine workers who have maintained net employment shall be entitled to a reduction of one hundred percent of the company 's share of Social Security for common contingencies . The measure is aimed at unemployed under 30 .
Contract Generations : 100 percent reduction of the contribution for common contingencies if less autonomous than 30 years hire a long standing higher than 45. Employment estimated 250,000 young people could benefit from this reduction. However, the associations of self are more skeptical and quarantined the effectiveness of the measure.
50% reduction in the contributions of assisting family of self . It shall apply on the share resulting from application of the minimum base corresponding current contribution rate . Currently there are 196,000 family workers listed on the Challenge , while more than 123,000 people who claim to make family support without being affiliated to Social Security.
Permanent contract Entrepreneur Support for companies with fewer than 50 employees and self-employed entrepreneurs .
Collect a range of tax reliefs and rebates on Social Security. The aim is to promote permanent contracts in groups with special difficulties . According Upta , " perhaps the least successful this far and have not even met the expectations that were tried ."
Postponement until 2015 of the share of compulsory contribution for professional contingencies and closure. The notice included within the Draft Law on General State Budget for 2014. With the postponement until 2015 for the new autonomous added costs at the beginning of activity of the group of self-employed is minimized . Of all the actions implemented , autonomous associations do not hesitate to define the flat rate for self as " far star." "It's the only really effective and has encouraged a real net increase in autonomous collective " explains Sebastian Reyna, Secretary General Upta . However they are more skeptical of others like the popular flat fee of 100 euros for hiring. From the Federation of Autonomous ( Ceat ) applaud the measure but suggest that "while no domestic consumption recovers is very difficult for freelancers and SMEs making new hires ."
From the Galicia Autonomous Federation ( Feaga ) , its president, Francisco Javier Bello admits that all measures that are implemented are " well-intentioned " but " an employer or self- hires when business is good , can meet payroll and requires another person to grow or improve productivity. hired because there is not much incentive. " Meanwhile, Eduardo Peña Sánchez , Tax and Financial Consultant Alcafis considers appropriate encourage hiring lowering business costs and maintaining social benefits , but "if there may be some lack of clarity in the presentation of the content of the rule and that can create fear of misapplication of -flatrate reduction of EUR 100 to 100 %, 75 % and 75 euros to 50 euros for contracts of 50 % of the day - for two years - only for common contingencies are 23.60% of the contribution base in the general scheme and not for the rest of the concepts , overtime, unemployment, Fogasa , training, accident ... - " .
On taxation which has caused rivers of ink has been late VAT cash . However, the entourage of incentives launched by the Treasury goes beyond a cash forecast results as at year-end March 31 are the least disappointing.
Tax incentives for investors proximity . Investors that fall into the group of the three F's (family, friends and fools , for its acronym in English ) , will benefit from a 20% deduction on the amounts contributed to a maximum limit of 50,000 euros. The companies in which to invest shall not be greater equity 400,000 euros or more than three years old . The investor's shares may not exceed 40 % and the profit will be exempt from tax provided they are invested in entities of the same features .
Tax incentives for investment in start- ups or investment and profits. Taxpayers may deduct 20% of the amount invested .
VAT Cash
Autonomous whose turnover has not exceeded two million eligible under the special scheme cash basis allowing them to defer payment of VAT to the time of actual receipt of the invoice.
Josep González , president of the Pimec employer says that "we were the spiritual fathers of this idea, we asked for years but have to admit it does not work because the government has introduced the agreement between customer and supplier , which reduces the effectiveness and defenseless situation makes small businesses . "
Investment tax credits benefit the corporation tax for SMEs. Companies may deduct the whole amount in 10% of the benefits of exercise that invest in new property, plant and equipment or investment property affects economic activities .
Tax incentives for research and development and technological innovation . Entrepreneurs Act includes companies may apply a discount of 20% tax deductions for R & D which have not been applied in previous years. As long as the total deduction applied does not exceed one million per year . The condition : no job losses and the deduction equivalent to the amount expensed R & D + i is intended.
Development of a common policy rules that ensure homogeneity. Among the proposals that have been carried out by employers and associations of self- management is the system of taxation in areas such as environmental taxation . The aim is to prevent anti-competitive situations and ensure market unity .
Reducing the corporate tax to 15% and new sectoral tax incentives. The initiative of the Spanish Confederation of Small and Medium Enterprises ( Cepyme ) whose objective is to equip the corporation tax paid to SMEs with the average actual rate paid large companies, about 15 %. The employer also proposed that new tax incentives like those already existing in sectors such as automotive ( Pive Plan) are developed.
Overall, the climate between associations and employers with respect to active policies to promote employment and self-employment through tax incentives is moderate satisfaction , " this is only a first step. Should continue to advance with new measures reductions in contributions and tax incentives , "says Ceat .
Cepedano Javier , president of the Federation of Autonomous Castilla y León, considered successful announcement of the reduction of the income tax , but regrets not advance its implementation to 2014. "The autonomous liquidity we need to invest and it comes in several ways : by way of credit, reducing the tax burden and increase consumption."
The truth is that the picture presented by the new tax map for freelancers and SMEs goes through the revival of credit flows to the real economy . This past February 28th the Bill was approved for the Promotion of Corporate Finance which includes the following steps:
Notice and information system of credit institutions . Credit institutions shall provide advance notice of three months SMEs whose funding will be canceled or greatly reduced.
Strengthening reguarantee SGR with the Spanish Society of Reafianzamiento ( Cersa ) . The measure, which states that Cersa reguarantee of reactivation to the creditor in case of default of Mutual Guarantee (SGR ) to the first requirement , supplementing the Act passed in Entrepreneurship . For Juan Manuel Santos, President of Avalmadrid , " this measure enhances the value of the collateral and minimizes the risk of the bank against the financing of SMEs."
Specific legal regime for credit institutions . The objective: to enhance the activity of non-bank financial institutions .
Regulation of ' crowdfunding ' . The rise of non-bank finance companies has necessitated the development of a regulation to that effect. The new legislation sets limits investor and project 3,000 euros , as well as platform (6,000 per year) .
ECR- SME . The Venture Capital (ECR ) -SME , will invest at least 70 % of its assets in SMEs, as well as participating in the management and provide advice .
In the area of ​​finance there is no consensus , and representatives of the self say that "measures not approach the reality of the collective." However, Avalmadrid president believes that " these actions will make that big companies stop going to the bank in search of funding." Meanwhile , the Federation of Castilla y León Autonomous stresses the positive implementation of the so-called Law of Lift, with which you can access to more sophisticated forms of finance . "