Main new features of Law 22-2021, of December 28, on the General State Budget for 2022
ECONOMIC ACTIVITIES TAX
Article 62 of the General State Budget Law for 2022 introduces the following modification to Royal Legislative Decree 1175/1990, of September 28, approving the Rates and Instructions of the Tax on Economic Activities, with effect for the tax periods that begin after the entry into force of this Law and indefinite validity:
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A new group 863 is added to group 86 of the second section of the Rates of the Tax on Economic Activities
Group 863. Journalists and other information and communication professionals.
Share of: 115 euros.
Note of this Group provides that taxpayers classified in this group are authorized to obtain, , interpret and disseminate information or content through any written, oral, visual, or graphic means, as well as to advise and execute institutional or corporate communication plans.
de Presupuestos Generales del Estado para 2022.