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New regulations for 2023

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Main tax changes introduced by Royal Decree 1008/2023 amending the Personal Income Tax Regulations and Corporate Tax Regulations

CORPORATION TAX

With effect from December 7, 2023 , and with indefinite validity, Royal Decree 1008/2023, of December 5, introduces the following modifications in article 61 letter e) of Royal Decree 634/2015, of July 10, which approves the Corporate Income Tax Regulations:

  • Amendment to Article 61, letter e), first paragraph:

    Article 2 of Royal Decree 1008/2023, of December 5, makes a technical modification in the first paragraph of letter e) of article 61, replacing the references made in said paragraph to article 63.2 b) of Law 24/1988, of July 28, on the Securities Market and to section 2 of article 49 of Royal Decree 217/2008, of February 15, on the legal regime of investment services companies and other entities that provide investment services and which partially modifies the Regulation of Law 35/2003, of November 4, on Collective Investment Institutions, approved by Royal Decree 1309/2005, of November 4, by the corresponding articles of the financial regulations in force in the current , that is, article 126.b) of Law 6/2023, of March 17, on Securities Markets and Investment Services and section 1 of article 70 of Royal Decree 813/2023, of November 8, on the legal regime of investment services companies and other entities that provide investment services, respectively.

  • Amendment to Article 61, letter e), second paragraph:

    Article 2 of Royal Decree 1008/2023, of December 5, modifies the second paragraph of letter e) of article 61 of RD 634/2015, of July 10, to exclude from the obligation to withhold or deposit on account the interests received by the central counterparty entity and its members, as consideration for the guarantees constituted in application of the provisions of article 97.2 of the Securities Markets and Investment Services Law, of articles 41 and 42 of the Regulation ( EU ) No 648/2012 of the European Parliament and of the Council, of 4 July 2012, relating to over-the-counter derivatives, central counterparties and transaction repositories, and in the Regulation of the entity itself counterparty and in its development circulars.

  • Incorporation of the third paragraph in letter e) of article 61:

    Article 2 of Royal Decree 1008/2023, of December 5, adds the third paragraph to letter e) of article 61 of RD 634/2015, of July 10, to establish that there will also be no obligation to withhold interest received by the managing entities of the recognized payment systems in accordance with Law 41/1999, of November 12, on payment and securities settlement systems, as well as by entities that have the status of participants in these systems, originating from guarantees constituted in application of the provisions of letter d) of article 2 of said Law, or from accounts exclusively affected by the performance of operations specific to the corresponding payment system.

Real Decreto 1008/2023, de 5 de diciembre,

por el que se modifican el Reglamento del Impuesto sobre la Renta de las Personas Físicas, aprobado por el Real Decreto 439/2007, de 30 de marzo, en materia de retribuciones en especie, deducción por maternidad, obligación de declarar, pagos a cuenta y régimen especial aplicable a trabajadores, profesionales, emprendedores e inversores desplazados a territorio español, y el Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 634/2015, de 10 de julio, en materia de retenciones e ingresos a cuenta.