More about the Tax Agency

We inform you about the news published in the INFORMA during the month of April, regarding Personal Income Tax, Value Added Tax, Corporation Tax and Business Tax.

On 25 April 2023, the Central Economic-Administrative Court (TEAC) issued a ruling (RG 04812/2020) on the calculation of the number of days spent in Spanish territory for the purposes of determining tax residence in Spain.In this ruling, the TEAC reiterates the criteria established in a previous ruling of 28 March 2023 (RG 4045/2020).

The Tax Agency makes available to you the edition of the Practical Manual on Corporate Income Tax and Non-Resident Income Tax for the 2022 tax year, available in HTML format, which has been prepared by the Tax Management Department.

Joint operation by the Tax Agency and the National Police

Operation against drug trafficking

From 1 June, the Tax Agency will begin to provide the usual service of preparing tax returns in its offices in collaboration with autonomous communities and local councils, while continuing the "Le Llamamos" plan for preparing income tax returns by telephone, which allows taxpayers to be attended to until the end of the campaign without the need to travel and in a personalised manner.

Combined operation of the Tax Agency and the National Police

Operation against drug trafficking

Joint operation of the Tax Agency and the Civil Guard

Joint operation by the Tax Agency and the National Police