2022 More about the Tax Agency
The Tax Agency's Annual Report 2021 has been published, detailing the main activities and results of the institution in 2021.
On 22 December 2022, a memorandum of understanding has been signed between the State Tax Administration Agency and the Spanish Spirits Federation (Espirituosos España).
On 24 November 2022, the Central Economic-Administrative Tribunal (hereinafter TEAC) issued decision 6392/2022, adopted in the procedure for the unification of criteria provided for in article 229.1.letter d) of Law 58/2003, of 17 December, General Taxation, in which it clarifies the correct application of the special rule of temporary imputation, contained in section 2.a) of article 14 of Law 35/2006, of 28 November, of IRPF, when it is applied to income received after a judicial decision, which resolves on the right to receive such income.
Law 7/2022 of 8 April on waste and contaminated soils for a circular economy has established, in Chapter I of its Title VII, the excise duty on non-reusable plastic packaging, including importation as a taxable event.It will enter into force on 1 January 2023.
The Directorate General for Taxation has examined the taxation of the contribution of assets to the community of property in the rulings in response to the binding consultations V1920-22 (contribution of real estate) and V2032-22 (contribution of money).
Crónica Tributaria's Fiscal Blog publishes a weekly entry on different aspects of taxation.On Wednesday 21 December an entry written by Javier Hurtado Puerta, Director of the Financial and Tax Inspection Department of the Tax Agency, was published under the title A possible explanation for the discrepancy between tax revenue and GDP.
Operation against tobacco smuggling
Joint operation of the Tax Agency and the Civil Guard
We inform you about the news published in INFORMA during the month of November.
In order to improve the energy efficiency of dwellings, the temporary scope of application of the deduction foreseen for this purpose in the Personal Income Tax is extended for a further year.This allows more time to undertake such works to reduce the consumption of non-renewable primary energy or the heating or cooling demand of the buildings.
Combined operation of the Tax Agency and the National Police
Joint operation of the Tax Agency and the Civil Guard
Joint operation by Vigilancia Aduanera and the Guardia Civil
On 3 November 2022, a memorandum of understanding was signed between the State Tax Administration Agency and the Spanish Cement Manufacturers' Association (OFICEMEN).
The 22nd plenary session of the Forum of Associations and Colleges of Tax Professionals was held on 29 November, with the attendance of the Director General of the Tax Agency, Ms. Soledad Fernández Doctor.
Combined operation of the Tax Agency and the National Police
Within the framework of collaboration in training activities agreed between the State Attorney General's Office and the Tax Agency, a Course-Study on tax and customs procedures was held between 23 and 25 November 2022, aimed at members of the tax career.
Joint operation of the Tax Agency and the Civil Guard
Crónica Tributaria's Fiscal Blog publishes a weekly entry on different aspects of taxation.On Wednesday 23rd an entry written by Rubén Víctor Fernández de Santiago, Director of the Tax Studies and Statistics Service of the Tax Agency, was published under the title How accurate are economic forecasts?
The 25th plenary session of the Large Companies Forum was held on 15 November, with the attendance of the Director General of the Tax Agency, Ms. Soledad Fernández Doctor.
On 17 November 2022, the Agreement between the State Tax Administration Agency and the Ministry of Science and Innovation for the evaluation of R&D&I projects related to the application of corporate income tax incentives was published in the Official State Gazette.
The Central Economic-Administrative Court (hereinafter TEAC) in its resolution of 18 October last, has resolved the appeal 1617-2022, in which it addresses the issue of the suspension of sanctions in contentious-administrative proceedings.
From 31 December 2022, notifications from the Tax Agency will no longer be available on the Enabled Electronic Address (DEH).
Joint operation of the Tax Agency and Civil Guard
On 11 October 2022, the Directorate General for Taxation issued resolution V2140-22, in response to a binding consultation, in which it examines the VAT rate that natural gas marketing companies must apply to each of the items included in the invoices they issue following the entry into force of Royal Decree-Law 17/2022, of 20 September, which establishes a VAT reduction for this fuel.
Joint operation of the Tax Agency and the Civil Guard
We inform you about the news published in INFORMA during the month of October.
On 17 and 24 October, respectively, the second sessions of the plenary sessions of the Forum of Small and Medium-Sized Enterprises and the Forum of Federations and Associations of Self-Employed Workers were held, meetings in which the issues dealt with in the working groups held since the respective sessions of the Forums, which took place last February, were analysed, as well as other issues of interest.
Joint operation by the Tax Agency, the National Police and the US Customs and Border Protection Department.
Joint operation of the Tax Agency and the Civil Guard
Joint operation of the Tax Agency and the Civil Guard
Combined operation of the Tax Agency and the National Police
Joint operation with the Tax Agency, National Police and the Guardia Civil
Tax Agency Customs Surveillance Operation
Combined operation of the Tax Agency and the National Police
The presentations of the Fluorinated Greenhouse Gas Tax Webinar are now available.You can find them under "Help" in the section "Fluorinated Greenhouse Gas Tax (from 1 September 2022)".
In matters of enforcement of economic-administrative rulings, the Supreme Court, in recent years, has maintained a constant jurisprudential doctrine in which it states that the administration has the obligation to complete the enforcement proceedings in the period remaining from the time the proceedings are taken back to the end of the general period, provided for in section 1 of article 150 of Law 58/2003, of 17 December, General Tax Law (hereinafter LGT) or in six months, if that period is shorter.
An informative note on the options for filing and payment of the debt resulting from self-assessment form 210 (IRNR-Income Tax for Non-Residents without permanent establishment) has been published in the Electronic Headquarters.
We inform you about the news published in INFORMA during the month of September.relating to Personal Income Tax, Value Added Tax, Corporation Tax and Business Tax.
Joint operation of the Tax Agency and the Civil Guard
Memorandum of understanding between the Tax Agency and ProWorkSpaces for the prevention of tax fraud
On 22 September 2022, a memorandum of understanding was signed between the State Tax Administration Agency and the Association of Business Centres and other workspaces (ProWorkSpaces).
On 1 October 2022, the Agreement signed between the State Tax Administration Agency and Sociedad Estatal Loterías y Apuestas del Estado, S.M.E., SA was published in the Official State Gazette.
Joint operation by the Tax Agency, Guardia Civil and Mossos d'Esquadra (Catalan police)
The Tax Agency organised a training course on economic crime, which was held on 28, 29 and 30 September in Madrid, aimed at members of the tax profession who specialise in economic crime.
Following the publication of Royal Decree-Law 17/2022, of 20 September, which adopts urgent measures in the field of energy, in the application of the remuneration system for cogeneration facilities and temporarily reduces the rate of Value Added Tax applicable to deliveries, imports and intra-Community acquisitions of certain fuels which, with effect from 1 October 2022 and valid until 31 December 2022, establishes a reduction, from 21% to 5%, in the tax rate of VAT which applies to:
1 October 2022 is the deadline for filing, for the first time, Form 236 "Information return on the use of certain cross-border tax planning mechanisms".
Joint operation by the Tax Agency and the National Police
The Special Delegation of the Tax Agency in the Canary Islands, together with the Deputy Directorate of the Customs Surveillance Service, organised the seminar on 'Investigation and repression of illicit trafficking and money laundering', which was held, in person and Virtual Zoom, on 21 and 22 September in Las Palmas de Gran Canaria, Santa Cruz de Tenerife and Madrid.
The aid will be applied for using the electronic form available at the Electronic Headquarters of the State Tax Administration Agency.
From 8 July 2022, you can apply for the 200 euro allowance for people with low income and assets via the Tax Agency's online application form.
The deadline for applying for this aid is 30 September 2022.
We inform you about the news published in the INFORMA during the month of August, related to Personal Income Tax, Corporation Tax and Business Tax.
The Tax Agency would like to make it clear that it never requests confidential, financial or personal information, account numbers or taxpayer card numbers by email or SMS, and neither does it attach invoice information or other types of data.
Joint operation by the Tax Agency and the Guardia Civil, in collaboration with Europol
Combined operation of the Tax Agency and the National Police
Joint operation of the Tax Agency and the Civil Guard
Operation against drug trafficking
Combined operation of the Tax Agency and the National Police
Joint operation by the Tax Agency and the National Police
This service will be interrupted for the whole month of August and will return with its usual sections in September, in order to continue offering the main new features incorporated into the Tax Agency's electronic office.
Joint operation of the Tax Agency and the Civil Guard
Joint operation of the Tax Agency and the Civil Guard
Combined operation of the Tax Agency and the National Police
Combined operation of the Tax Agency and the National Police
Tax Agency operation against drug trafficking
Tax Agency operation against fraud
Joint operation of the Tax Agency and the Civil Guard
The Constitutional Court and the Tax Agency have organised a study day which was inaugurated by the President of the Court, Pedro González-Trevijano.
Joint operation of the Tax Agency and the Civil Guard
The 24th plenary session of the Large Companies Forum was held on 21 June, attended by the Secretary of State for Finance, Jesús Gascón, Chairman of the Forum.At the meeting, the representatives of the Tax Agency and large companies analysed the issues dealt with in the working groups held during the first half of the year and other matters of interest.
Joint operation of the Tax Agency and the Civil Guard
The development of an economic, business or professional activity implies facing tax obligations, both formal and material.
If, after filing your income tax return, you notice errors or omissions that make it necessary to amend the return filed, you can file a rectification or supplementary return, both for the current year and for a previous year that is not statute-barred.
Joint operation by the Tax Agency, National Police and Europol
Joint operation by the Tax Agency and Mossos d'Esquadra (Catalan police)
Joint operation of the Tax Agency and the Civil Guard
Joint operation by the Tax Agency and the National Police
On 7 June, the Council of Ministers approved the appointment of Jesús Gascón Catalán as Secretary of State for Finance, replacing Héctor Izquierdo, who has held the post since January 2022.
The Higher Council for the Management and Coordination of Tax Management, created by Article 65 of Law 22/2009, of 18 December, which regulates the financing system of the common regime Autonomous Communities and Cities with Statute of Autonomy and modifies certain tax regulations, is a collegiate body, made up of representatives of the State Tax Administration and of the common regime Autonomous Communities and Cities with Statute of Autonomy, which is responsible for coordinating the management of assigned taxes.
The Tax Agency has a register of powers of attorney that allows the registration of powers of attorney granted by individuals and legal entities to carry out tax formalities over the Internet, without the need to visit tax offices.
On 7 June 2022, the Addendum extending the Agreement between the General Council of the Judiciary and the State Tax Administration Agency on training, research and publications was published in the Official State Gazette.
Joint operation by the Tax Agency and the National Police
Joint operation by the Tax Agency and the National Police
Joint operation of the Tax Agency and the Civil Guard
Joint operation by the Tax Agency and the National Police
We inform you about the news published in INFORMA during the month of May.
Joint operations by the Tax Agency and the Civil Guard
The Tax Agency participated in the 17th edition of the Tax Congress organised by the Spanish Association of Tax Advisors (AEDAF) together with the General Council of the Judiciary (CGPJ), which was held from 25 to 27 May in Cordoba.
The Council of Ministers has approved on 24 May 2022 the largest public employment offer (OEP) in history for the General State Administration with which the Government intends to strengthen public policies by committing to quality public services, the excellence of the Welfare State, employment and people.
Joint operation of the Tax Agency and Civil Guard
On 21 May 2022, the Agreement signed between the State Tax Administration Agency and the National Social Security Institute was published in the Official State Gazette.
Joint operation of the Tax Agency and Civil Guard
Within the framework of the "Agreement on training, research and publications" signed between the General Council of the Judiciary and the State Agency for Tax Administration, a Course-Study on economic crime was held in Madrid from 18 to 20 May for magistrates appointed by the CGPJ.
Joint operation of the Tax Agency and Civil Guard
Joint operation by the Tax Agency and the National Police
Joint operation by the Tax Agency and the National Police
165 kilos of cocaine concealed in a container from Argentina using the "blind hook" procedure seized
Joint operation by the Tax Agency, the National Police and the Argentine Federal Police (PFA).
Find out what's new in Corporate Income Tax and resolve any doubts you may have about filling in the different tax forms in the Practical Manual on Corporate Income Tax available in HTML format.The current HTML format allows you to generate a PDF document of the entire Manual or of the specific part of the Manual you are interested in viewing.
We inform you about the news published in INFORMA during the month of April.
Solve your doubts about the IRPF through our "Informador Renta".
Joint action by the Tax Agency and the Civil Guard
On 29 April 2022, the Agreement signed between the State Tax Administration Agency, the National Social Security Institute and the Independent Authority for Fiscal Responsibility was published in the Official State Gazette.
This calculator allows citizens to find out the legal interest, or interest for late payment, applicable to both tax and non-tax debts, as well as to deferrals, calculated in a personalised manner.
The Tax Agency's Collection Department provides citizens with this tool that allows them to find out the deadline for payment of their debts, in a personalised manner, by entering the required data held by the taxpayer:number of the supporting document and date of notification of the document.
This calculator makes it easier for citizens to know, given a debt in the attachment phase, what is the amount that, in accordance with current legislation, can be deducted from their salary, wages, pension, remuneration or its equivalent, for the payment of the outstanding debt, as well as the period to which this attachment will be extended.
On 15 March 2022, the Supreme Court upheld the cassation appeal lodged by Abogacía del Estado (appeal 3723/2020) against a judgment of the High Court of Justice of the Valencian Community concerning a case of liability under article 42.2 a) of Law 58/2003, of 17 December, General Tax Law (hereinafter LGT).
The fight against drug trafficking
With the mission of minimising compliance costs for citizens, the Tax Agency has made available this Practical Wealth Manual 2021.
The manual responds to the intention of disseminating the IRPF through a rigorous, complete and updated vision of the tax.
The Renta 2021 campaign provides citizens with the following information leaflets, which they can consult to familiarise themselves with the different resources that the Tax Agency offers taxpayers.
The INFORMA programme is a database containing, in question-answer format, the main criteria for the application of tax legislation.It is constantly being updated and new features are introduced every month.
The reference number allows you to consult your tax data and the draft of your tax return, and its subsequent processing.
On 7 April 2022, the Agreement signed between the State Tax Administration Agency and the General Intervention of the State Administration was published in the Official State Gazette.
Find out quickly and easily how to prepare and file your income tax return with the help of this explanatory video.
The General Council of the Judiciary and the Tax Agency maintain a close relationship in the areas of training, research and publications.Within the framework of this collaboration, a tax meeting was held in the city of Salamanca on 30 and 31 March and 1 April.
More than 100,000 counterfeit mobile phone items worth more than four million euros seized in Madrid
Joint operation by the Tax Agency and the National Police
Tax Agency operation against tax fraud
Joint operation of the Tax Agency and Civil Guard
This tool helps you to find out how property sales and leases are taxed.In other words, whether they are subject to VAT or Transfer Tax (ITP) and, if so, whether they are exempt.
Within the framework of collaboration in training activities agreed between the State Attorney General's Office and the Tax Agency, a joint conference was held on 25 March 2022 under the title "La frustración de la ejecución, artículos 257 y siguientes del Código Penal".
Migration from Enabled E-mail Address (DEH) to Single Enabled E-mail Address (DEHú)