Real Decreto Ley 8/2014 has passed some interesting tax novelties like for example for those professionals that in the previous year would have had a turnover under 15.000 € and if that turnover represents at least a 75% of their total revenues coming from economic activities and dependant work, will be entitled to a retention on their invoices of just 15% instead of the 21% that have to face those professionals that are beyond the initial period of 2 years from the beginning of their activity. To be entitle of this reduce retention of 15% they must submit to their payers an application confirming that they accomplish all the request foreseen by the new law. Payers must request this application every year.
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