How to file a return for previous years
Skip information indexTax periods starting on or after January 1, 2022
For the tax periods that begin on or after January 1, 2022, the second Final Provision of Royal Decree Law 18/2022, in order to transpose article 9 bis of Directive ( EU ) 2016/1164, modifies section 2 of article 6 of Law 27/2014, of November 27, on Tax on Companies, in such a way that the entities under the income attribution regime, in general, will not be taxed by the Corporate Tax, with the exception of those to which section 12 of the article 15 bis of Law 27/2014, of November 27, on Corporate Tax.
In this way, through the modification of Law 27/2014, on Corporate Tax, the mandate of article 9 bis of Directive ( EU ) 2016/1164 is incorporated into the articles of said Law with the purpose that certain entities under the income attribution regime located in Spanish territory become taxpayers of Corporate Tax when the conditions are met and with respect to certain income that could generate an asymmetry hybrid with third countries. Taking into account the above, the entity under the regime of attribution of income that gives rise to the aforementioned hybrid asymmetry is obliged to comply with the accounting and registration obligations that correspond to the method of determining its income, including those that are taxed according to this Tax.
Law 22/2021, of December 28, on the General State Budgets for the year 2022, with effects for tax periods starting on January 1, 2022 , adds section 2 to article 30 of the LIS to introduce the concept of liquid quota which is defined as the result of applying to the full quota, the bonuses and deductions that may be provided for in the Tax regulations, without being able to be negative .
In relation to the above, article 41 of the LIS regarding the deduction of withholdings, deposits on account and installment payments is modified, to replace the mention of the full quota with the liquid quota or minimum liquid quota, as appropriate.
In this same sense, article 71.1 of the LIS related to deductions and bonuses from the entire tax group's quota is modified to introduce the definition of liquid tax of the tax group as the result of reducing the full quota of said group by the amount of the deductions and bonuses provided for in Chapters II, III and IV of Title VI of the LIS , as well as any other deduction that may be applicable, without it being negative.
Law 22/2021, of December 28, on the General State Budgets for the year 2022, with effects for tax periods starting on January 1, 2022 , establishes in article 30 bis of the LIS a minimum taxation of 15% of the tax base for those taxpayers of the Tax with a net amount of turnover equal to or greater than €20 million and in any case, for those who pay taxes under the tax consolidation regime .
For these purposes, the liquid quota may not be less than the result of applying 15% to the tax base, reduced or increased by the leveling reserve, and reduced by the Reserve for investments in the Canary Islands. This fee will be minimum liquid fee .
The provisions of the previous paragraphs, will not apply to taxpayers who pay taxes at the tax rates of 10%, 1% and 0% provided for in sections 3, 4 and 5 of the article 29 of the LIS , nor to the SOCIMI .
The referred minimum tax rate of 15% will be 10% for newly created entities, whose general rate is 15%, and 18% for entities of credit and exploration, research and exploitation of underground hydrocarbon deposits and storages whose general rate is 30%.
In cooperative entities, the minimum liquid quota may not be less than the result of applying 60% to the full quota calculated in accordance with the provisions of Law 20/1990, of 19 December, on the Fiscal Regime of Cooperatives.
For the entities of the Canary Islands Special Zone, the positive tax base on which the percentage is applied will not include the part of it corresponding to the operations carried out materially and effectively in the geographical scope of said Zone that is taxed at the special tax rate regulated in article 43 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands.
The rules to determine the minimum liquid amount in Corporate Tax are the following:
Firstly, the full fee will be reduced by the amount of the applicable bonuses, including those regulated in Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, and by the amount of the deduction provided for in article 38 bis of Law 27/2014.
Secondly, the deductions for double taxation regulated in articles 31, 32, 100 and the twenty-third transitional provision of Law 27/2014 will be applied, respecting the limits that are applicable in each case.
If as a consequence of the previous operations:
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An amount is lower than the minimum liquid quota calculated as indicated in the previous paragraphs; this amount will, as an exception , be considered the minimum liquid quota.
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If an amount is greater than the amount of the minimum liquid quota calculated as indicated in the previous paragraphs, the remaining deductions that are appropriate will be applied, with the limits applicable in each case, up to the amount of said minimum liquid quota.
The deductions whose amount is determined in accordance with the provisions of Law 20/1991, of June 7, modifying the tax aspects of the Economic Fiscal Regime of the Canary Islands, and in Law 19/1994, of July 6, of modification of the Economic and Fiscal Regime of the Canary Islands, will be applied , respecting their own limits, even if the resulting liquid quota is lower than the aforementioned minimum liquid quota .
The amounts not deducted by application of the previous rules may be deducted in the following tax periods in accordance with the regulations applicable in each case.
Keep in mind:
The freedom of amortization in investments that use energy from renewable sources will be applied in tax periods that begin or end in 2023, provided that, during the 24 months following the date beginning of the tax period in which the acquired elements come into operation, the total average workforce of the entity is maintained with respect to the average workforce of the previous twelve months , however the investments may be made available to the taxpayer as of October 20, 2022.
Article 22 of Royal Decree Law 18/2022, of October 18, which approves measures to reinforce the protection of energy consumers and contribute to the reduction of natural gas consumption in application of the "Plan + security for your energy (+SE)”, introduces a new seventeenth Additional Provision in Law 27/2014, of November 27, on Corporate Tax, by which taxpayers will freely amortize the investments made in facilities intended for self-consumption of electrical energy , as well as those installations for thermal use for own consumption , provided that they use energy from renewable sources, replace installations that use energy from non-renewable fossil sources and that are made available to the taxpayer as of the entry into force of Royal Decree-Law 18/2022 (October 20) and come into operation in 2023 .
They will be freely amortized in the tax periods that begin or end in said year, provided that, during the 24 months following the start date of the tax period in which the acquired elements come into operation, the total average workforce of the entity is maintained with respect to the average workforce of the previous twelve months.
However, buildings will not be able to benefit from the freedom of depreciation regulated in this provision.
The maximum amount of the investment that may benefit from the freedom of amortization regime will be €500,000 .
The entities to which the tax incentives for small companies provided for in Chapter XI of Title VII of Law 27/2014 of November 27, on Tax on Companies, may choose between applying the freedom of amortization regime provided for in article 102 of this Law or applying the freedom of amortization regime regulated in this provision.
For the tax periods that begin on or after January 1, 2022 , the second Final Provision of Royal Decree Law 18/2022, of October 18, in order to carry out the transposition of article 9 bis of Directive (EU) 2016/1164, incorporates a new case of hybrid asymmetry in section 12 of article 15 bis of the LIS , changing the current sections 12 and 13 to be numbered as sections 13 and 14, respectively.
With this new assumption, the content of article 9 bis of Directive ( EU ) 2016/1164 is transposed, which regulates a case of inverted hybrid asymmetries, forcing Member States to treat fiscally as residents to fiscally transparent entities that are considered by the legislation of the countries of residence of their majority shareholders as entities subject to personal income tax, to avoid a situation of hybrid asymmetry in which Certain income is not taxed in any country or territory, that is, it is not taxed either at the headquarters of the entities under the income attribution regime or at the headquarters of its participants or the entity paying said income.
Thus, with the objective that certain entities under the income attribution regime located in Spanish territory do not give rise to a hybrid asymmetry, they become taxpayers of Corporate Tax for certain positive income that corresponds to be attributed to all participants residing in countries or territories that consider the entity in attribution of income as a taxpayer for personal income tax, when the following conditions are met:
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An entity under an income attribution regime in which one or more entities, linked to each other, participate directly or indirectly on any day of the year, in the capital, own funds, results or voting rights in a percentage equal to or greater than 50%; and
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That they are residents in countries or territories that qualify the entity under the attribution regime as a taxpayer for a personal income tax.
The positive income mentioned are the following:
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Those obtained in Spanish territory that are subject to and exempt from taxation in IRNR .
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Those obtained abroad that are not subject to or exempt from taxation by a tax required by the country or territory of the entity or entities paying such income.
In these cases, the tax period will coincide with the calendar year in which such income is obtained. The rest of the income obtained by the entity in the attribution of income will be attributed to the partners, heirs, community members or participants in accordance with the application of the income attribution regime regulated in Section 2 of Title X of Law 35/2006. , of November 28, on the Personal Income Tax.
The entity under the income attribution regime that applies this new assumption is obliged to comply with the accounting and registration obligations that correspond to the method of determining its income, including those that are taxed according to the Corporate Tax.
In relation to the above, the second Final Provision of Royal Decree-Law 18/2022 also modifies section 2 of article 6 of the LIS , establishing that entities under the income attribution regime will not be taxed by Corporate Tax, with the exception of the provisions of section 12 of article 15 bis of the LIS .
With effects for the tax periods starting on January 1, 2021 , the fifth Final Provision of Law 38/2022, of December 27, introduces in the article 39.7 of the LIS in relation to the deductions provided for in sections 1 and 3 of article 36 of the LIS that may apply to the taxpayer who participates in the financing of Spanish productions of feature films and short films and audiovisual series of fiction, animation, documentaries or production and exhibition of live performances of performing and musical arts, the following modifications :
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The taxpayer who participates in the financing may apply these deductions not only when he contributes amounts intended to finance all or part of the costs of production , but also when he incurs the expenses for the obtaining of copies, advertising and promotion by the producer up to the limit of 30% of the costs of production, provided that it does not acquire intellectual or other property rights regarding the results of the productions or shows, whose property must in all cases be the producer.
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The amounts to finance production costs may be contributed in any phase of production , before or after the moment in which the producer incurs the aforementioned production costs, and until obtaining of the nationality certificates and the certificate that accredits the cultural character in relation to its content, as well as the one obtained by the National Institute of Performing Arts and Music, as the case may be. The amounts to finance the expenses for obtaining copies, advertising and promotion borne by the producer referred to in the previous section may be contributed on an prior or after the moment in which the producer incurs the aforementioned expenses, but never after the tax period in which the producer incurs them.
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The taxpayer who participates in the financing will determine the amount of the deductions provided for in sections 1 and 3 of article 36 of the LIS under the same conditions that would have been applied to the producer, provided they have been generated by the latter. The maximum amount of the deduction generated by the producer that the taxpayer who participates in the financing may apply will be the result of multiplying by 1.20 the amount of the amounts that the latter has contributed to finance the aforementioned production costs or the expenses for obtaining copies, advertising and promotion at the expense of the producer. The excess deduction may be applied by the producer who generated the right to it.
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Regarding the obligation to sign a financing contract, both the producer and the taxpayers participating in the financing are allowed to sign one or more financing contracts, which may be signed in any phase of production . In addition, the details that the financing contracts must contain are modified, adding the identity of the taxpayers who participate in the financing and the budget and the form of financing the expenses for obtaining copies, advertising and promotion at the expense of the producer.
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In relation to the communication to the Tax Administration that must be made by the taxpayer participating in the financing, it is established that this must be signed by both the producer and by the taxpayer who participates in the financing, prior to the end of the tax period in which the latter has the right to apply the deduction.
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It is established that the taxpayer who participates in the financing will not be able to apply the deductions referred to in the previous paragraphs when he is linked , in the terms established by the article 18 of the LIS , with the taxpayer generating the right to apply said deductions.
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It is added that the amount of the deduction applied by the taxpayer participating in the financing must be taken into account for the purposes of applying the joint limit of 25% established in article 39.1 of the LIS . Said limit will be raised to 50% when the amount of the deduction provided for in sections 1 and 3 of article 36 of the LIS , which corresponds to the taxpayer who participates in the financing, is equal to or greater than 25% of their full quota less deductions to avoid international double taxation and bonuses.
The fifth Final Provision of Law 12/2022, of June 30, regulating the promotion of employment pension plans, which modifies the consolidated text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29, with effects for tax periods beginning on or after July 2, 2022 , adds the article 38 ter to the LIS , to incorporate a new deduction in the full quota for business contributions to corporate social security systems imputed in favor of workers.
For these purposes, the taxpayer may apply a deduction in the full amount of 10% of the business contributions allocated in favor of workers with annual gross remuneration of less than €27,000 , provided that such contributions are made to employment pension plans, to corporate social security plans, to pension plans regulated in Directive ( EU ) 2016/2341 of the European Parliament and of the Council, of December 14, 2016, of which said taxpayer is the promoter.
In the case of workers with gross annual remuneration equal to or greater than €27,000 , the deduction will be calculated on the proportional part of the business contributions that correspond to the €27,000 mentioned in the previous paragraph.
With effect from March 2, 2022 , the sixth Additional Provision of Royal Decree-Law 3/2022, of March 1, establishes that legal entities and establishments permanent residents in Spanish territory established on the occasion of the celebration of the final of the "UEFA Europa League 2022" in Seville, by the organizing entity or by the participating teams, will be exempt of the Corporate Tax and the Non-Resident Income Tax, respectively, for the income obtained during the celebration of the event and to the extent that they are directly related to their participation in it.
In addition, exempt the income obtained without a permanent establishment by the organizing entity or by the participating teams, generated on the occasion of the celebration of said final and to the extent that they are directly related to your participation in it.
The thirty-sixth Final Provision of Law 31/2022, of December 23, on the General State Budgets for the year 2023, establishes that legal entities resident in Spain established on the occasion of the organization and celebration of the XXXVII Copa América in the city of Barcelona by the organizing entity or by the participating teams, will be exempt from Corporate Tax for the income obtained from April 1, 2022 to December 31, 2025 on the occasion of the event and to the extent that are directly related to your participation in it.
In addition, income obtained by the permanent establishments that the organizing entity of the "XXXVII Copa América Barcelona" or the participating teams establish in Spain during the event on the occasion of its celebration will be exempt.
Law 28/2022, of December 21, to promote the startup ecosystem, which came into force on December 23, 2022, establishes a series of tax incentives for taxpayers of the Corporate Tax and Income Tax of non-residents that obtain income through a permanent establishment located in Spanish territory and that have the status of emerging company in accordance with the preliminary title of this Law:
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They will be taxed at the rate of 15% in the terms established in section 1 of article 29 of the LIS in the first tax period in which, having the status of emerging company, the tax base is positive and in the following three , as long as they maintain said condition.
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They may request from the State Tax Administration, at the time of submitting the self-assessment, the deferral of the payment of the tax debt corresponding to the first two tax periods in those in which the tax base of the Tax is positive .
The State Tax Administration will grant the deferral , with exemption from guarantees, for a period of twelve and six months, respectively, from the end of the term of income in the voluntary period of the tax debt corresponding to the aforementioned tax periods.
To enjoy this benefit, it will be necessary for the applicant to be up to date with compliance with their tax obligations on the date on which the deferral request is made and, in addition, the self-assessment is submitted within the established period. The payment of complementary self-assessments may not be postponed, according to the procedure established in this section.
The payment of the deferred tax debt will be made within a period of one month from the day following the expiration of each of the indicated deadlines, without the accrual of late payment interest.
Thus, the deferral of payment of tax debts during the first two years of activity is extended to all emerging companies.
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They will not have the obligation to make the installment payments regulated in articles 40 of the LIS and 23.1 of the TRLIRNR that must be made on account of the settlement corresponding to the tax period immediately following each of the tax periods in which the deferral referred to in the previous point has been requested, provided that the condition is maintained in them from startup .
Keep in mind:
La ley 28/2022 establece que se entiende por empresa emergente, a los efectos de esta Ley, toda persona jurídica, incluidas las empresas de base tecnológica creadas al amparo de la Ley 14/2011, de 1 de junio, de la Ciencia, la Tecnología y la Innovación, que reúna simultáneamente las siguientes condiciones recogidas en dicho artículo. For these purposes, a technology-based company is understood to be one whose activity requires the generation or intensive use of scientific-technical knowledge and technologies for the generation of new products, processes or services and for the channeling of research, development and innovation and the transfer of its results
In relation to the special regime of entities dedicated to housing rentals, Law 22/2021, of December 28, on General State Budgets for the year 2022, with effects for tax periods that begin on As of January 1, 2022 , reduces the bonus percentage of 85% applicable to the part of the full quota that corresponds to the income derived from the rental of homes, to a 40% .
Keep in mind:
For the purposes of calculating the value of the assets of an entity covered by the special regime capable of generating income that is entitled to the application of the planned bonus, the General Directorate of Taxes has expressly declared that properties that are leased as offices, even if they have a certificate of habitability as housing.
With effect for the tax periods that begin on or after January 1, 2022, Law 11/2021, of July 9, on measures to prevent and combat tax fraud, introduces in the LIS the following modifications in relation to SICAVs:
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Letter a) of article 29.4 of the LIS is modified to establish the additional requirements that partners must meet for SICAVs to apply the 1% tax rate:
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Minimum number of shareholders
Only those shareholders who own shares for an amount equal to or greater than €2,500 determined in accordance with the net asset value corresponding to the date of acquisition of the shares will be counted.
In the case of investment companies with variable capital by compartments, only those shareholders who own shares for an amount equal to or greater than €12,500 will be counted, determined according to the net asset value corresponding to the date of acquisition of the shares.
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Permanence of shareholders
The minimum number of shareholders determined as provided in letter a) above must attend during the number of days that represents at least three quarters of the tax period.
The rules established in letters a) and b) above will not apply to free investment companies or to companies whose shareholders are exclusively other collective investment institutions, nor to listed variable capital index investment companies.
Compliance with these rules may be verified by the Tax Administration , so the investment company must maintain and preserve during the limitation period the data corresponding to the partners' investment in the company. society.
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In relation to the modification mentioned in the previous point, the forty-first transitional provision is added to the LIS to establish a transitional regime for SICAVs that agree to their dissolution and liquidation , whose purpose is to allow its partners to transfer their investment to other collective investment institutions that meet the requirements to maintain the 1% tax rate on Corporate Tax.
For these purposes, the forty-first transitional provision of the LIS establishes that they may choose to agree to its dissolution and liquidation , with application of the tax regime provided for in that transitional provision, variable capital investment companies that:
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In the tax period beginning before January 1, 2022 were paying corporate tax at the reduced tax rate of 1% , in the terms provided for by article 29.4 a) of the LIS in its wording in force as of December 31, 2021.
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During the year 2022, validly adopt the dissolution agreement with liquidation . Therefore, the deadline to adopt this agreement ends on December 31, 2022.
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After the agreement, carry out all the necessary acts or legal transactions according to commercial regulations until the registration cancellation of the company in liquidation . Therefore, the period to carry out all the legal acts and businesses necessary to liquidate the company until its registration cancellation ends on June 30, 2023, although nothing prevents said operations from being concluded within the year 2022.
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SICAVs that carry out dissolution with liquidation in accordance with the above, will apply the following special regime:
During the tax periods beginning on January 1, 2022 that conclude until the registration cancellation, the SICAV in liquidation will continue to pay taxes at the reduced tax rate of 1%, provided that the number of shareholders is equal to or greater than 100, regardless of the acquisition price of their shares in the SICAV.
The partners of the SICAV in liquidation will not include in the tax base the income derived from the liquidation of the company, provided that reinvest all of the money or assets (partial reinvestment is not possible) that corresponds to them as a liquidation fee in the acquisition or subscription of shares or participations in one or more collective investment institutions provided for in the letters a) or b) of article 29.4 of the LIS . The new shares or participations acquired or subscribed will retain the value and date of acquisition of the shares of the company under liquidation.
The reinvestment must be carried out before seven months have elapsed from the end of the period established to validly adopt the dissolution agreement with liquidation of the SICAV (December 31, 2022), so the period to carry out the reinvestment ends on July 31, 2023, although nothing prevents said reinvestment from being carried out within the year 2022.
The partner must notify the company in liquidation of his decision to accept the reinvestment, and must provide documentation proving the date and value of acquisition of the shares, in the event that the company do not have this information.
In addition, the member will communicate to the collective investment institution in which the reinvestment will be made his own identifying data, those corresponding to the company in liquidation and its managing entity and depositary entity, as well as such as the amount of money or assets that make up the liquidation fee to be reinvested in the destination institution. For these purposes, the partner will complete the corresponding subscription or acquisition order , authorizing said institution to process said order with the company in liquidation.
Once the order is received by the company in liquidation, the reinvestment must be carried out by means of the transfer ordered by the latter to its depositary, on behalf and by order of the partner, of the money or assets that are the object of the reinvestment, from the accounts of the company in liquidation to the accounts of the collective investment institution in which the reinvestment is made. Said transfer will be accompanied by information regarding the values and dates of acquisition of the shares of the company in liquidation to which the reinvestment corresponds.
When the partner takes advantage of the reinvestment regime provided for here, there will be no obligation to make payments on account of the corresponding personal tax of the partner on the income derived from the liquidations of the SICAV.
This special regime will not be applicable to cases of dissolution with liquidation of free investment companies, nor of listed variable capital index investment companies.
Royal Decree-Law 31/2021, of December 28, with effects for tax periods starting on January 1, 2022 , modifies the temporal scope regulated in the article 27.11 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, relating to advance investments, establishing that the provisions must be made with a charge to profits obtained until 31 December 2023.
With the same effects, the temporal scope regulated in article 29.2 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, relating to the validity is modified ##1##of the Canary Islands Special Zone (ZEC), establishing that said validity will be limited to December 31, 2027 , extendable with prior authorization from the European Commission.
It should be taken into account that, as established in the first Additional Provision of the aforementioned Royal Decree-Law 31/2021, these modifications are conditional on authorization by the European Commission of the Aid Map of Regional Purpose for the period 2022-2027.
Law 22/2022, of October 19, with effects for tax periods that begin on January 1, 2022 and that have not ended before the entry into force of said Law (October 21, 2022), modifies Law 28/1990, of December 26, which approves the Economic Agreement between the State and the Foral Community of Navarra, to update from 7 to 10 million the threshold figure for the volume of operations that serves to delimit the jurisdiction for the levy and verification of Corporate Tax, as well as the applicable regulations.
In addition, articles 18 and 23 of Law 28/1990, of December 26, are modified, which determine the application of the Navarra provincial regulations and the inspection competence in the Corporate Tax of the Provincial Treasury, in the case of taxpayers with tax domicile in common territory that pay taxes jointly to both Administrations and that in the previous year had carried out 75 percent or more of their operations in Navarra, unless they are entities that are part of a tax group, in which case it is required that all the entities of the group are subject to Navarra regional regulations under an individual tax regime, by virtue of the provisions of article 27 of the Economic Agreement, in which case the inspection competence corresponds to the Provincial Treasury.
Finally, modifications are introduced in article 27 of Law 28/1990, of December 26, on the taxation of tax groups .