More about the Tax Agency

Crónica Tributaria's Fiscal Blog publishes a weekly entry on different aspects of taxation.On Wednesday 25 January an entry written by Rafael Frutos Vivar, Deputy Director General for Budgeting and Monitoring of Tax Revenues of the Tax Studies and Statistics Service of the Tax Agency, was published under the title La otra vida de los datos fiscales.

Joint operation by the Tax Agency and the National Police

On 25 November 2022, the Administrative Chamber of the Supreme Court handed down judgement 4382/2022, in appeal number 1393/2021, in which it established doctrine on the conditions under which the guarantee provided by the main debtor can be used by jointly and severally liable parties to obtain the suspension of the agreement to derive joint and several liability without the need to provide a guarantee in administrative proceedings.

Joint operation of the Tax Agency and the Civil Guard

Joint operation of the Tax Agency and the Civil Guard

We inform you about the news published in INFORMA during the month of December.

On 15 December 2022, the Central Economic-Administrative Court (TEAC) issued two resolutions in unification of criteria (RG 05825/2022 and RG 06997/2022) relating to the possible exemption and, where applicable, the VAT tax rate applicable to the activity of renting chairs or boxes to attend Easter Week processions.

Combined operation of the Tax Agency and the National Police

On 14 November 2022, the Contentious-Administrative Chamber of the Supreme Court handed down judgment 1476/2022, in appeal 1847/2021, in which it analyses the accrual of Value Added Tax on services provided by insolvency administrators.

You can notify the Tax Agency of incidents or situations that may constitute tax offences or smuggling, or that may be of importance for the application of taxes.