ALQUILERES

Una pincelada fiscal

RENTALS

A tax stroke.

Cuando un propietario, persona física, alquila una vivienda a un particular, no existen obligaciones fiscales para ninguna de las dos partes respecto al IVA y a las retenciones. Eso sí, el arrendador tendrá que declarar los rendimientos del alquiler, menos los gastos inherentes a él,  en su declaración de renta.

Cuando un propietario, persona física, alquila un local comercial o una vivienda a quien sea con el propósito de ejercer una actividad económica o cualquier otro uso no residencial, debe declarar el IVA y el arrendatario retener el IRPF correspondiente.

Cuando un propietario, persona física, alquila una vivienda a una empresa mercantil con el propósito de ser usada como vivienda para un trabajador, el propietario debe declarar el IVA pero no hay retención del IRPF.

Cuando una empresa, persona jurídica, alquila una vivienda a un particular, el propietario debe declarar el IVA pero no hay retención del IRPF.

Cuando una empresa, persona jurídica, alquila una vivienda o un local a otra empresa, obviamente para realizar una actividad económica, el propietario debe declarar el IVA y el arrendatario realizar la correspondiente retención del IRPF.

Dos agentes, cinco combinaciones. Creo que no me he dejado nada.

Escueto pero claro, supongo.

WHAT DO YOU NEED TO BE HAPPY ?

Perhaps the answer of this question is the Pyramid of Maslow.

Maslow drew a pyramid, as you know, which we can see the different steps we need to feel good.

The base of this figure is human being needs to be alive like food, health, to be warm. It is our animal behavior.

The other different steps are going grow up to reach to the top which is the self confidence and the feeling we belong a society which we love and it loves us. All in all to be happy with ourselves.

In my opinion to achieve the first step is easy in our environment. There are not people starved. However, we can find families who are not enough warmed because they don’t have money to pay heating. Although nobody dies to be cold at home, I hope.

After getting the first step everybody tries to reach the other ones. To get or don’t it depends of the character and behavior of oneself. For instance, a positive and optimistic buddy will be more appreciate than a negative and pessimistic one.

On the one hand we can find low salaries families being happy, on the other hand we can see boys with a lot of material goods cannot get a really life of satisfaction. A good and well paid job in the city can be a source of frustration for a lot of people who prefer a life in a village or even a farm.

Therefore to be happy is not what we can. It is what we are. Maybe, we should change to be happy because happiness is inside us.

IS IT REALLY NECESSARY TO HAVE OBJECTIVES IN YOUR LIFE ?

It is quite difficult to answer this question for different reasons.

One of them is it depends the mentality everyone have. On the one hand there are people who don’t mind where their live is going ahead. On the other hand, we can find people who are worried about every step they walk. They are living with the philosophy of “go to the flow”. It is a kind of living without worries. They think it is not useful to think in future in every moment. Maybe they are much happier than the other profiles.

         Another reason is every time and situation need an objective. There are crucial moments in life you have to make a very important decision, like when you have to choose your university studies, change from the job you are working in a company or a change of profession. You can turn the corner for ever. However, it is necessary to have a general purpose in life to be ready to make right decisions just in time.

          My opinion is we have to live with objectives. We should not do every year same things. We should improve our different skills in life like our profession, and our studies. I am convinced we have to know more subjects than before, as in quantity as in quality. Besides, study and working is a good sport for brain health. It allows us feel alive, useful and prepared for future challenges.

Also we should manage our future. If we don’t do it, we will not be able to meet in future situations and we will not be able to manage them.

All in all, it is really necessary to have objectives in our lives but in a concrete situation or time, as long as we have a clear overall goal.

LA BALLESTA

Tengo 50 años, soy profesor y esta semana me cuesta ir a clase.

Después de los recortes de sueldo, la precariedad laboral, el paro, el desasosiego de estar con niños con trastornos mentales, diagnosticados y con la posibilidad de brotes psicóticos en cualquier momento, el hecho de la ballesta ha sido demoledor.

Y aún más decepcionante ha sido leer en la prensa la muerte de un profesor sustituto en segundo plano.

Coger el arma no ha sido cuestión de un instante.

Y siento enorme tristeza y profunda indignidad porque parece que los monitores, maestros y profesores, entre otros educadores, tenemos deberes sin derechos, mientras que los alumnos sólo tienen derechos. Me pregunto cuál es la raíz de este hecho. Quizás la respuesta está en las familias de nuestra sociedad actual.

Generalizando, me da la impresión de que padres y madres se creen más las mentiras de sus hijos que las verdades de los docentes que intentan hacer su tarea lo mejor que pueden. Las familias pueden cuestionar todo lo que hacen a sus hijos desde un entrenador de baloncesto hasta un profesional de la sanidad. Los niños lo ven y lo viven y son consecuentes.

Estando así las cosas, los niños, desde que se levantan hasta que se acuestan, hacen lo que les da la gana.

Las instituciones deben reeducar el papel de los padres y madres en el respeto por la educación. Si el trabajo no está hecho en casa, en la escuela nos lo ponen difícil, muy difícil. Los profesores no somos héroes pero tal vez algunos sí.

CONFLICTS OF INTEREST

Dan Ariely tells using two examples what interest conflicts are. The first one is between his doctor and himself to improve the appearance of his burnt face, and the second one is about the decision to select a person for a being human behavior experiment in his lab.

In any lifetime situation we can find conflict of interests. They can be with our family, with our husband or wife, sons and daughters and, parents and, of course, with our family in law. Work time is another source of conflict of interests. We can have them with superiors, with job mates. Our leisure and friends can be too. Although friends as not as too much other people because we have same interests and hobbies which we join them freely.

Conflicts of interests are because we always do things for individually purposes, selfishly. Almost everybody of his World wake up every day with the purpose to get their objectives knowing they are going to clash with other people. It can be a job improvement in the company where they are working.  or to try to convince your partner to go to Spain instead to Scotland to spend your holidays.

Ariely recommends that we identify the areas in our lives where conflicts of interests may rise. So that we can prevent them being aware of why and where we fail because it will allow us to prevent and fix our mistake

CONFLICTO DE INTERESES.

Dan Sriely, intenta explicar con dos ejemplos qué son los conflictos de intereses. El primero es entre su médico y él mismo y el segundo en la elección de una persona para un experimento sobre la conducta del ser humano.

En cualquier situación vital nos encontramos con conflictos de intereses. Y en cualquier momento. En la familia, con nuestros cónyuges, con nuestros hijos, con nuestros padres y como no, con nuestra familia política. En el trabajo con nuestros superiores, con nuestros inferiores en rango, con nuestros compañeros. Y hasta en nuestro ocio y con nuestros amigos, aunque éstos en menor medida ya que tenemos con ellos unos intereses, unas aficiones comunes que nos unen en libertad.

Los conflictos de intereses se dan porque actuamos siempre individualmente, de manera egoísta. Casi todas las personas de este Mundo se levantan cada día con el propósito de conseguir sus objetivos, sabiendo que, lo más probable, los propios serán un choque con los ajenos, como un ascenso en el trabajo o convencer a tu esposa de ir a la playa de vacaciones en vez de la montaña.

Ariely concluye diciendo que si entendemos los mecanismos profundos de porque y cuando fallamos, cuando chocamos, entonces realmente podremos superar así los conflictos. Y esto es esperanzador. 

http://www.ted.com/talks/dan_ariely_beware_conflicts_of_interest

“CHANGING EDUCATION PARADIGMS”

“Changing education paradigms” video talks about the requirement to change the focus of the current education system. It combines high speed drawings with the speech of Sir Ken Robinson. It is very difficult to summarize the explained subject in few sentences because it is a so dense talking. Therefore, I am going to point out the most relevant to me.

Mr. Robinson begins by explaining that one of the pillars which used to hold and still holds our education system is the economy. Children, and people in general, were told to study to get a good job. The higher level education you had, the better job you got. The economic turmoil we are just living shows that this statement has been altered. We have to change our mind about it.

Another important aspect that Robinson points out is the rise of the ADHD prescription. Kids are going to school medicated. On one hand they are living in a society full of visual stimulus as ever in the History.  On the other hand they are required to listen to monotonous explanations sitting in their classrooms. It is a contradiction.

I totally agree with Sir Ken Robinson. The bases, procedures and purposes of Education have to change, especially in university studies. Coping notes from boards and attending endless lectures has no meaning. Students should attempt to work and to reason for understanding the world they will manage. For example, I refuse that my students to memorize texts, or parts of them. Nobody needs to learn by heart all the capitals of the Africa countries when everybody has an Internet connection mobile so searching the capital of Mali does not take more than one minute. Moreover, working in group in the classroom is fine. However, what about when they start talking about the television series they watched last night?