2022 More about the Tax Agency
We inform you about the news published in INFORMA during the month of December.
The Tax Agency's 2021 Annual Report has been published, detailing the institution's main activities and results for the 2021 financial year.
On December 22, 2022, a memorandum of understanding was signed between the State Tax Administration Agency and the Spanish Federation of Spirits (Espirituosos España).
The Central Economic-Administrative Court (hereinafter TEAC ) issued, on November 24, 2022, resolution 6392/2022, adopted in the procedure for unification of criteria provided for in article 229.1. letter d) of Law 58/2003, of December 17, General Tax Law, which clarifies the correct application of the special rule of temporary imputation, included in section 2.a) of art. 14 of Law 35/2006, of November 28, of Personal Income Tax , when applied to income received after a court ruling, which resolves on the right to receive such income.
Law 7/2022, of April 8, on waste and contaminated soil for a circular economy has established, in Chapter I of its Title VII, the special tax on non-reusable plastic packaging, including import as a taxable event. It will come into force on 1 January 2023.
The General Directorate of Taxes has examined the taxation of the contribution of assets to a community property, in the resolutions in response to the binding consultations V1920-22 (contribution of real estate) and V2032-22 (contribution of money).
The Tax Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, December 21, an entry written by Mr. Javier Hurtado Puerta, Director of the Department of Financial and Tax Inspection of the Tax Agency, was published with the title A possible explanation for the discrepancy between tax collection and GDP.
Operation against tobacco smuggling
A joint operation by the Tax Agency and the Guardia Civil
We inform you about the news published in INFORMA during the month of November.
In order to improve the energy efficiency of homes, the time scope of application of the deduction provided for this purpose in Personal Income Tax has been extended for another year. This provides a longer period of time to undertake such works, which will reduce the consumption of non-renewable primary energy or the demand for heating or cooling.
Joint operation of the Tax Agency and the National Police
A joint operation by the Tax Agency and the Guardia Civil
Joint operation between Customs Surveillance and the Civil Guard
On November 3, 2022, a memorandum of understanding was signed between the State Tax Administration Agency and the Association of Cement Manufacturers of Spain (OFICEMEN).
The 22nd plenary session of the Forum of Associations and Colleges of Tax Professionals was held on November 29, with the attendance of the General Director of the Tax Agency, Ms. Soledad Fernández Doctor.
Joint operation of the Tax Agency and the National Police
Within the framework of the collaboration of training activities agreed between the State Attorney General's Office and the Tax Agency, a Course-Stay on tax and customs procedures took place between November 23 and 25, 2022, aimed at members of the tax career.
A joint operation by the Tax Agency and the Guardia Civil
The Tax Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday 23rd, an entry written by Mr. Rubén Víctor Fernández de Santiago, Director of the Tax Studies and Statistics Service of the Tax Agency, was published with the title How accurate are economic forecasts?
The 25th plenary session of the Large Business Forum was held on November 15, with the attendance of the Director General of the Tax Agency, Ms. Soledad Fernández Doctor.
On November 17, 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 tax incentives for Corporate Income Tax was published in the Official State Gazette.
The Central Economic-Administrative Court (hereinafter TEAC) in its resolution of October 18, has resolved appeal 1617-2022, in which it addresses the issue of the suspension of sanctions in contentious-administrative proceedings.
As of December 31, 2022, notifications from the Tax Agency will not be available at the Enabled Electronic Address ( DEH ).
Joint operation between the Tax Agency and the Civil Guard
On October 11, 2022, the General Directorate of Taxes 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 concepts included in the invoices issued after the entry into force of Royal Decree-Law 17/2022, of September 20, which establishes a VAT reduction for said fuel.
A joint operation by the Tax Agency and the Guardia Civil
We inform you about the news published in INFORMA during the month of October.
The second plenary sessions of the Forum of Small and Medium-sized Enterprises and the Forum of Federations and Associations of Self-Employed Workers took place on 17 and 24 October respectively. These meetings analysed the issues addressed by the working groups held since the respective founding sessions of the Forums, which took place last February, as well as other issues of interest.
Joint operation of the Tax Agency, the National Police and the United States Customs and Border Protection Department
A joint operation by the Tax Agency and the Guardia Civil
A joint operation by the Tax Agency and the Guardia Civil
Joint operation of the Tax Agency and the National Police
Joint operation of the Tax Agency, National Police and Civil Guard
Customs Surveillance Operation of the Tax Agency
Crime against public health
Joint operation of the Tax Agency and the National Police
The presentations for the Fluorinated Greenhouse Gas Tax Webinar are now available. You can find them in the "Help" section of the "Tax on Fluorinated Greenhouse Gases (from 1 September 2022)" section.
In matters of enforcement of economic-administrative resolutions, the Supreme Court, in recent years, has been maintaining a constant jurisprudential doctrine in which it declares that the administration has the obligation to complete the enforcement actions in the period remaining from the moment to which the actions are retroactive until the conclusion of the general term, provided for in section 1 of art. 150 of Law 58/2003, of December 17, General Tax Law (hereinafter LGT ) or in six months, if that period is shorter.
An Information Note has been published on the Electronic Office regarding the options for filing and paying the debt resulting from self-assessment form 210 (IRNR-Income Tax for Non-Residents without a permanent establishment).
We inform you about the news published in INFORMA during the month of September. relating to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.
A joint operation by the Tax Agency and the Guardia Civil
Memorandum of Understanding between the Tax Agency and ProWorkSpaces for the prevention of tax fraud
On September 22, 2022, a memorandum of understanding was signed between the State Tax Administration Agency and the Association of Business Centers and other workspaces (ProWorkSpaces).
On October 1, 2022, the Agreement signed between the State Tax Administration Agency and the State Lottery and Betting Company, SME, SA, was published in the Official State Gazette.
Joint operation of the Tax Agency, Civil Guard and Mossos d'Esquadra
The Tax Agency has organised a course on economic crime, which was held on 28, 29 and 30 September in Madrid, aimed at members of the tax profession, specialists in economic crime.
Following the publication of Royal Decree-Law 17/2022, of September 20, which adopts urgent measures in the field of energy, in the application of the remuneration regime to cogeneration facilities and temporarily reduces the tax rate on the Added Value applicable to intra-community deliveries, imports and acquisitions of certain fuels which, with effect from October 1, 2022 and valid until December 31, 2022, establishes a reduction, from 21% to 5%, in the tax rate of VAT that falls on:
The deadline for submitting Form 236 "Return of information on the use of certain cross-border tax planning mechanisms" for the first time begins on October 1, 2022.
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, has organized the seminar on 'Investigation and repression of illicit trafficking and money laundering', which was held, in person and Virtual Zoom, on September 21 and 22 in Las Palmas de Gran Canaria, Santa Cruz de Tenerife and Madrid.
Since July 8, 2022, the Tax Agency can apply for a €200 aid for people with low income and assets through its online portal.
The deadline to apply for this aid ends on September 30, 2022 .
We inform you about the news published in INFORMA during the month of August, related to Personal Income Tax, Corporate Tax and Tax on Economic Activities.
The aid must be requested through the electronic form available at the Electronic Office of the State Tax Administration Agency.
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 of the Tax Agency and the Civil Guard, in collaboration with Europol
Joint operation of the Tax Agency and the National Police
A joint operation by the Tax Agency and the Guardia Civil
Operation against drug trafficking
Joint operation of the Tax Agency and the National Police
Joint operation between the Tax Agency and the National Police
This service will be interrupted throughout the month of August and will return with its usual sections from September, to continue offering the main new features incorporated into the electronic headquarters of the Tax Agency.
A joint operation by the Tax Agency and the Guardia Civil
A joint operation by the Tax Agency and the Guardia Civil
Joint operation of the Tax Agency and the National Police
Joint operation of the Tax Agency and the National Police
Operation of the Tax Agency against drug trafficking
Operation of the Tax Agency against fraud
A joint operation by the Tax Agency and the Guardia Civil
The Constitutional Court and the Tax Agency have organised a study day which was opened by the President of the Court, Pedro González-Trevijano.
A joint operation by the Tax Agency and the Guardia Civil
On June 21, the 24th plenary session of the Large Business Forum was held, with the attendance of the Secretary of State for Finance, Jesús Gascón, its president. At the meeting, representatives of the Tax Agency and large companies analysed the issues discussed in the working groups held during the first half of the year and other issues of interest.
A joint operation by the Tax Agency and the Guardia Civil
The development of an economic, business or professional activity implies facing fiscal obligations, both formal and material.
If after filing your Income Tax return you notice errors or omissions that make it necessary to modify the return you filed, you can file a correction or a supplementary return, either for the current year or for a previous year that has not expired.
Joint operation of the Tax Agency, National Police and Europol
Joint operation between the Tax Agency and Mossos d'Esquadra
A joint operation by the Tax Agency and the Guardia Civil
Joint operation by the Tax Agency and the National Police
The Council of Ministers on June 7 approved the appointment of Jesús Gascón Catalán as Secretary of State for Finance, replacing Héctor Izquierdo, who held the position since January 2022.
The Higher Council for the Direction and Coordination of Tax Management, created by article 65 of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime 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 Autonomous Communities of the common regime and Cities with Statute of Autonomy , which is responsible for coordinating the management of the transferred taxes.
The Tax Agency has a registry of powers of attorney that allows the registration of powers granted by individuals and legal entities to carry out tax procedures online, without having to travel to the offices.
On June 7, 2022, the Addendum to extend the Agreement between the General Council of the Judiciary and the State Tax Administration Agency, regarding 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
A joint operation by the Tax Agency and the Guardia Civil
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 between the Tax Agency and the Civil Guard
The Tax Agency has participated in the XVII edition of the Tax Congress organized 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 Córdoba.
On May 24, 2022, the Council of Ministers approved the largest public employment offer (OEP) in history for the General State Administration with which the Government intends to strengthen public policies by betting on quality public services, on the excellence of the Welfare State, on employment and on people.
Joint operation between the Tax Agency and the Civil Guard
On May 21, 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 between the Tax Agency and the 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-Stay on economic crime was held in Madrid from 18 to 20 May, aimed at judges appointed by the CGPJ .
Joint operation between the Tax Agency and the Civil Guard
Joint operation of the Tax Agency and the National Police
Joint operation by the Tax Agency and the National Police
Joint operation of the Tax Agency, National Police and Argentine Federal Police (PFA)
Find out about the latest developments in Corporate Tax and resolve any questions you may have about completing the different forms of the tax in the Practical Manual on Corporate 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 it that you are interested in viewing.
We inform you about the news published in INFORMA during the month of April.
Resolve your doubts about IRPF through our "Informador Renta".
Joint action by the Tax Agency and the Civil Guard
On April 29, 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 helps citizens to know the legal or late payment interest applicable to debts, both tax and non-tax, as well as deferrals, calculated in a personalized way.
The Tax Agency's Collection Department makes this tool available to citizens, which allows them to know the deadline for payment of their debts, in a personalized way, by entering the required data that is in the taxpayer's possession: receipt number and date of notification of the document.
This calculator helps citizens to know, given a debt in the seizure phase, what is the amount that, according to current legislation, can be deducted from their salary, wage, pension, remuneration or its equivalent, to pay the outstanding debt, as well as the period to which said seizure will extend.
On March 15, 2022, the Supreme Court upheld the appeal filed by the State Attorney's Office (appeal 3723/2020) against a ruling by the Superior Court of Justice of the Valencian Community relating to an alleged liability under article 42.2 a) of Law 58/2003, of December 17, General Tax Law (hereinafter LGT).
The fight against drug trafficking
With the mission of minimising the compliance costs that citizens must bear, the Tax Agency makes available this Practical Asset Manual 2021.
The manual responds to the intention of disseminating the IRPF through a rigorous, comprehensive and updated vision of the tax.
The 2021 Income Tax campaign makes the following information brochures available to citizens, which can be consulted to familiarize them with the different resources that the Tax Agency offers to taxpayers.
The INFORMA program is a database that contains, in question-answer format, the main criteria for applying tax regulations. It is constantly updated and new features are introduced every month.
The reference number allows you to access your tax data and your draft declaration, and its subsequent processing.
On April 7, 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 took place in the city of Salamanca on March 30, 31 and April 1.
Joint operation by the Tax Agency and the National Police
Operation of the Tax Agency against tax fraud
Joint operation between the Tax Agency and the Civil Guard
This tool helps you understand how property sales and leases are taxed. That is, if they are subject to VAT or the Property Transfer Tax (ITP) and, where applicable, if they are exempt.
Within the framework of collaboration of training activities agreed between the State Attorney General's Office and the Tax Agency, on March 25, 2022, a joint conference was held under the title " Frustration of execution, articles 257 and following of the Penal Code" .
Migration from Enabled E-mail Address (EEA) to Single Enabled E-mail Address (SEEA)