Main developments Law 22-2021, of December 28, on General State Budgets for 2022
ECONOMIC ACTIVITIES TAX
Article 62 of the General State Budget Law for 2022 introduces the following modification in Royal Legislative Decree 1175/1990, of September 28, which approves the Rates and Instructions for the Tax on Economic Activities, with effects 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 in group 86 of the second section of the Tax Rates on Economic Activities
Group 863. Journalists and other information and communication professionals.
Share of: 115 euros.
Note of this Group provides that the taxpayers classified in this group are authorized to obtain, process, interpret and disseminate information or content through any written, oral, visual means. , digital or graphic, as well as for the advice and execution of institutional or corporate communication plans .
de Presupuestos Generales del Estado para 2022.