{"id":5548,"date":"2022-07-08T10:13:39","date_gmt":"2022-07-08T08:13:39","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/measures-to-improve-the-purchasing-power-of-citizenship\/"},"modified":"2022-07-08T10:15:26","modified_gmt":"2022-07-08T08:15:26","slug":"measures-to-improve-the-purchasing-power-of-citizenship","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/en\/measures-to-improve-the-purchasing-power-of-citizenship\/","title":{"rendered":"Measures to improve the purchasing power of citizenship"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5548\" class=\"elementor elementor-5548 elementor-5522\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4625bc30 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4625bc30\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-653a01f7\" data-id=\"653a01f7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33aad280 elementor-widget elementor-widget-heading\" data-id=\"33aad280\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/en\/measures-to-improve-the-purchasing-power-of-citizenship\/#Measures_to_improve_the_purchasing_power_of_citizenship\" >Measures to improve the purchasing power of citizenship<\/a><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Measures_to_improve_the_purchasing_power_of_citizenship\"><\/span>Measures to improve the purchasing power of citizenship<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f044c74 elementor-widget elementor-widget-text-editor\" data-id=\"6f044c74\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tOn June 22, 2022, Law 17\/2022, dated June 9, 2022, on measures to improve the purchasing power of the citizens was published in the Official Gazette of the Principality of Andorra (BOPA), with number 76, Law 17\/2022, dated June 9, 2022.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c5607c elementor-widget elementor-widget-text-editor\" data-id=\"7c5607c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDue to the SARS-CoV-2 pandemic, there has been an impoverishment of the economic sectors, which has been reflected in the economic capacity of the population. In addition, currently with the conflict in Ukraine, we are experiencing its impact on global markets with significant economic and social effects that are driving a rise in inflation and a fall in the purchasing power of households.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fc217d5 elementor-widget elementor-widget-text-editor\" data-id=\"1fc217d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAs a result of this situation, our government has been forced to establish certain financial and social measures to contribute to improve the purchasing power of citizens.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7320bb4d elementor-widget elementor-widget-text-editor\" data-id=\"7320bb4d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThis law of measures to improve the purchasing power of the citizenship contemplates four articles and five final provisions:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0e6a51 elementor-widget elementor-widget-text-editor\" data-id=\"1b0e6a51\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\r\n \t<li><strong>The first article refers to the revaluation of the lowest salaries.<\/strong> As from June 1, 2022, all employers are obliged to increase by at least 3.3% the salary of workers who receive a gross fixed salary which, on an annual basis and for the ordinary legal working day, is less than \u20ac27,130.44. The obligation is not applicable in the case of workers&#8217; salaries that have been increased by this percentage or by a higher one in the last twelve months or that correspond to new hires made in the twelve-month period prior to the entry into force of this law.<\/li>\r\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b42286 elementor-widget elementor-widget-text-editor\" data-id=\"9b42286\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\r\n \t<li><strong>The second article refers to an increase in the pensions of the &#8220;Caixa Andorrana de Seguretat Social&#8221; (CASS) of a gross amount lower than the minimum interprofessional salary.<\/strong> As from June 1, 2022, an increase of 3.67% has been agreed in the contributory pensions for retirement, widowhood and disability derived from non-occupational accident or common illness, and in the disability, pension derived from occupational accident or occupational illness for people who receive a pension with a monthly amount lower than the minimum interprofessional salary of the CASS, and who have accredited a minimum contribution period of 25 years.<\/li>\r\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab5514e elementor-widget elementor-widget-text-editor\" data-id=\"ab5514e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tFor the first accounting year ending on or after December 31, 2021, the obligation to include comparative information corresponding to the previous year is not applicable to entrepreneurs using the reporting models approved by the ministerial order of March 30, 2022.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-429b422 elementor-widget elementor-widget-text-editor\" data-id=\"429b422\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tRegarding the final provisions, the first one provides for the modification of the direct tax rate applied to certain feminine hygiene and baby care products. Sanitary towels and tampons, diapers and similar articles of any material are now taxed at a reduced rate.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-054ccdd elementor-widget elementor-widget-text-editor\" data-id=\"054ccdd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe second final provision is the amendment of Law 21\/2018, of September 13, on the promotion of energy transition and climate change (Litecc). It modifies the definition of the modalities of self-consumption and eliminates the limitation imposed regarding the need to produce the electric energy in the same place of consumption, empowering the Government to develop by regulation the figure of the producer-consumer, the territorial scope in which this self-consumption is allowed and the necessary aspects for the effective application of the measure. The role of the distribution and transport networks in the transit of electrical energy within the framework of self-consumption is recognized.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56cd0fc elementor-widget elementor-widget-text-editor\" data-id=\"56cd0fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>The third final provision modifies the additional provision of Law 30\/2007, of December 20, 2007, on the accounting of entrepreneurs. The obligation of the deposit of accounts by entrepreneurs, other than public limited companies or limited liability companies, with an annual total income of less than 150,000 euros, is applicable for fiscal years beginning on or after January 1, 2023.<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43c0b89 elementor-widget elementor-widget-text-editor\" data-id=\"43c0b89\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>The fourth final provision instructs the Government to prepare, within a maximum period of three months, the proposal for the modification of the tax on empty dwellings, with the aim of increasing efficiency and with the forecast that the collection of the tax will be considered as a finalist collection, associated with the promotion of socially protected or affordable housing.<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d136b45 elementor-widget elementor-widget-text-editor\" data-id=\"d136b45\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe fifth final provision is the entry into force of the Law, the day after it is published in the BOPA, except for the first final provision which enters into force on July 1, 2022.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7bbd0b elementor-widget elementor-widget-text-editor\" data-id=\"e7bbd0b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tFor further information please consult:\r\n<a href=\"https:\/\/www.bopa.ad\/bopa\/Pagines\/llistatBOPA.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">BOPA<\/span><\/a><span style=\"font-weight: 400;\">\u00a0&gt;<\/span><a href=\"https:\/\/www.bopa.ad\/bopa\/034076\/Pagines\/inici.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">N\u00fam. 76 any 2022 (22 de juny de 2022)<\/span><\/a> &gt;Llei 17\/2022, del 9 de juny, de mesures per millorar el poder adquisitiu de la ciutadania.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-493d011b elementor-widget elementor-widget-text-editor\" data-id=\"493d011b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Beth De Sa<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f78ac8f elementor-widget elementor-widget-text-editor\" data-id=\"f78ac8f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Administraci\u00f3n<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a7fc46 elementor-widget elementor-widget-text-editor\" data-id=\"6a7fc46\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #a22d58;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6325ed elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b6325ed\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>On June 22, 2022, Law 17\/2022, dated June 9, 2022, on measures to improve the purchasing power of the citizens was published in the Official Gazette of the Principality of Andorra (BOPA), with number 76, Law 17\/2022, dated June 9, 2022.Due to the SARS-CoV-2 pandemic, there has been an impoverishment of the economic sectors, which [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5535,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-5548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/5548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/comments?post=5548"}],"version-history":[{"count":4,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/5548\/revisions"}],"predecessor-version":[{"id":5552,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/5548\/revisions\/5552"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media\/5535"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media?parent=5548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/categories?post=5548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/tags?post=5548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}