2022 More about the Tax Agency
We inform you about the news published in INFORMA during the month of December.
The 2021 Tax Agency Report has been published, which details the main activities and results of the institution in the 2021 financial year.
On December 22, 2022, an agreement of understanding was signed between the State Tax Administration Agency and the Spanish Federation of Spirits (Spirits Spain).
The Central Economic-Administrative Court (hereinafter TEAC ) has issued, on November 24, 2022, resolution 6392/2022, adopted in the procedure for unification of criteria provided for in the article 229.1. letter d) of Law 58/2003, of December 17, General Tax, in which it 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 judicial resolution, which resolves on the right to receive such income.
Law 7/2022, of April 8, on waste and contaminated soils for a circular economy has established, in Chapter I of its Title VII, the special tax on non-reusable plastic containers, including importation as a taxable event. The entry into force will occur on January 1, 2023.
The General Directorate of Taxes has examined the taxation of the contribution of property to the community property, in the resolutions in response to 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 Financial and Tax Inspection Department 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.
With the aim of improving the energy efficiency of homes, the temporal scope of application of the deduction provided for this purpose in the Personal Income Tax is extended for another year. In this way, there is a longer period to be able to undertake such works that allow reducing the consumption of non-renewable primary energy or the demand for heating or cooling thereof.
Joint operation of the Tax Agency and the National Police
A joint operation by the Tax Agency and the Guardia Civil
Joint operation of Customs Surveillance and the Civil Guard
On November 3, 2022, an agreement of understanding was signed between the State Tax Administration Agency and the Group of Cement Manufacturers of Spain (OFICEMEN).
On November 29, the 22nd plenary session of the Forum of Associations and Colleges of Tax Professionals was held, with the assistance 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 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 the 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 the economic forecasts?
On November 15, the 25th plenary session of the Large Business Forum was held, with the assistance of the General Director 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 of the Corporate tax.
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 through 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 of the Tax Agency and 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.
On October 17 and 24, respectively, the second sessions of the plenary sessions of the Forum of Small and Medium Enterprises and the Forum of Federations and Associations of Self-Employed Workers took place, meetings in which the issues discussed in the groups were analyzed. of work held since the respective constituent 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 Department of Customs and Border Protection of the United States
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
Joint operation of the Tax Agency and the National Police
The presentations of the Webinar on the Tax on Fluorinated Greenhouse Gases are now available. You can find them in the "Help" of the "Tax on Fluorinated Greenhouse Gases (as of September 1, 2022)" section.
Regarding the execution 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 execution actions in the period remaining from the moment to which the actions are taken back until the conclusion of the general period, provided for in section 1 of art 150 of Law 58/2003, of December 17, General Tax (hereinafter LGT ) or in six months, if that period is shorter.
An informative note has been published in the Electronic Office Information note on the options for presenting and paying the debt resulting from the self-assessment form 210 (IRNR-Income Tax for Non-Residents without 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
On September 22, 2022, an agreement of understanding was signed between the State Tax Administration Agency and the Association of Business Centers and other work spaces (ProWorkSpaces).
On October 1, 2022, the Agreement signed between the State Tax Administration Agency and the State Lotteries 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 organized the course-stay on economic crime, which was held on September 28, 29 and 30 in Madrid, aimed at members of the tax career, 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:
On October 1, 2022, the deadline to submit, for the first time, Form 236 "Declaration of information on the use of certain cross-border tax planning mechanisms" begins.
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.
From July 8, 2022, aid of 200 euros for people with low income and assets can be requested through the Tax Agency's online website.
The deadline to request this aid ends next 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 will be requested through the electronic form available at the Electronic Headquarters 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 of the Tax Agency and National Police
This service will be interrupted throughout the month of August and will return with its usual sections starting in 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 organized a study day that was inaugurated 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 analyzed the issues discussed in the working groups held throughout the first semester 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 tax obligations, both formal and material.
If after submitting the Income Tax return you notice errors or omissions that make it necessary to modify the return presented, you can submit a rectification or a complementary return, both for the current fiscal year and for a previous one that has not expired.
Joint operation of the Tax Agency, National Police and Europol
Joint operation of 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 the Treasury, replacing Héctor Izquierdo, who had 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 certain tax regulations are modified, it is a collegiate body, made up of representatives of the Tax Administration of the State and the Autonomous Communities of the common regime and Cities with Statute of Autonomy , which is responsible for coordinating the management of transferred taxes.
The Tax Agency has a registry of powers that allows the registration of powers granted by natural and legal persons to carry out tax procedures online, without the need to travel to the offices.
On June 7, 2022, the Addendum extending 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 of the Tax Agency and the Civil Guard
The Tax Agency has participated in the 17th 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 on May 25 to 27 in Córdoba.
On May 24, 2022, the Council of Ministers approved the largest public employment offer (OEP) in history for the General Administration of the State with which the Government intends to strengthen public policies by betting on quality public services, excellence of the Welfare State, for employment and people.
Joint operation of the Tax Agency and 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 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 Tax Administration Agency, a Course-Stay on economic crime took place in Madrid from May 18 to 20 addressed to magistrates appointed by the CGPJ .
Joint operation of the Tax Agency and 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)
Learn about the latest news on Corporate Tax and resolve any questions about completing the different Tax models in the Practical Corporate Tax Manual available in HTML format. The current HTML format allows you to generate a PDF document of the complete Manual or the specific part of it that you want to view.
We inform you about the news published in INFORMA during the month of April.
Resolve your doubts about Personal Income Tax through our "Income Informator".
Joint action of 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 Fiscal Responsibility Authority was published in the Official State Gazette.
This calculator makes it easier for citizens to know the legal interest, or late payment, that is applicable to debts, both tax and non-tax, as well as to deferrals, calculated in a personalized way.
The Collection Department of the Tax Agency makes this tool available to citizens that allows them to know the deadline for payment of their debts, in a personalized way, by entering the data that is required and that is in the possession of the taxpayer: receipt number and date of notification of the document.
This calculator helps citizens know, given a debt in the embargo phase, what is the amount that, in accordance with current legislation, can be deducted from their salary, salary, pension, remuneration or its equivalent, to pay the debt pending, as well as the period to which said embargo will be extended.
The Supreme Court, on March 15, 2022, upheld the appeal filed by the State Attorney (recourse 3723/2020) against a ruling from the Superior Court of Justice of the Valencian Community regarding an assumption of liability under article 42.2. a) of Law 58/2003, of December 17, General Tax (hereinafter LGT).
The fight against drug trafficking
With the mission of minimizing the compliance costs that citizens must bear, the Tax Agency makes this practical 2021 Heritage Manual available to you.
The manual responds to the intention of disseminating the Personal Income Tax through a rigorous, total and updated vision of the tax.
The 2021 Income campaign makes the following information brochures available to citizens, whose consultation allows them to become familiar 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 application criteria of tax regulations. It is constantly updated and new features are introduced every month.
The reference number allows you to access the consultation of your tax data and the draft of your 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 present 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 terms of training, research and publications. Within the framework of this collaboration, on March 30 and 31 and April 1, a tax meeting took place in the city of Salamanca.
Joint operation by the Tax Agency and the National Police
Operation of the Tax Agency against tax fraud
Joint operation of the Tax Agency and Civil Guard
This tool helps you know 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, a joint conference took place on March 25, 2022 with the title " The 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)