2023 More about the Tax Agency

Joint operation between the Tax Agency and the National Police

We inform you about the news published in INFORMA during the month of December, related to Personal Income Tax, Corporate Tax, Value Added Tax and Tax on Economic Activities.

As of January 2024, the Madrid headquarters of the Central Delegation of Large Taxpayers will move its address to Calle de Guzmán el Bueno, 137, 28003 Madrid.

Action against drug trafficking

Operation against tobacco smuggling

On November 21 and 22, the 5th Meeting of Directors of Tax Administrations of the countries of the European Union (EU), TADEUS (Tax ADministration European Union Summit), was held in Malaga. It was attended by the Directors of the Administrations of all EU Member States, and a large representation of DGTAXUD (Directorate General of Taxation and Customs of the European Commission), headed by its Director General.

We inform you about the news published in INFORMA during the month of November, related to Personal Income Tax, Corporate Tax, Value Added Tax and Tax on Economic Activities.

The Tax Blog of Crónica Tributaria , one more week, publishes an entry on different aspects of tax management. On Thursday, December 7, a post written by Ms. Virginia Muñoz Fernández, Director of the Tax Collection Department of the Tax Agency, was published with the title “BlockTax”.

Operation of the Tax Agency

On November 22 and 23, the following conferences were held in Barcelona: Clear Tax Communication. An interdisciplinary approach .

The 24th plenary session of the Forum of Associations and Colleges of Tax Professionals took place on November 30, chaired by Ms. Soledad Fernández Doctor, General Director of the Tax Agency.

Joint operation of the Tax Agency and the National Police

The 27th plenary session of the Large Business Forum was held on November 27, with the attendance of the Secretary of State for Finance, Jesús Gascón, its president.

Operation against drug trafficking

Joint operation of the Tax Agency and the National Police

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

Joint Operation of the Tax Agency and Civil Guard

The Tax Agency is strengthening its collaboration in training with a new edition of the course-internship on economic crime, which was held on 15, 16 and 17 November in Madrid. This event was aimed at members of the public prosecutor's office specialising in economic crime.

Joint operation of the Tax Agency and the National Police

Joint operation between the Tax Agency and the Civil Guard

A blow to money laundering

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, related to Personal Income Tax, Corporate Tax, Value Added Tax and Tax on Economic Activities.

The Tax Chronicles Blog is publishing a new entry this week on various aspects of managing taxation.

A joint operation by the Tax Agency and the Guardia Civil

Joint operation of the Tax Agency and the National Police

Operation against illegal tobacco production

Joint operation of the Tax Agency and the National Police

Operation of the Tax Agency and the National Police with the collaboration of the Judicial Police of Portugal

Two arrested for crimes of forgery of commercial documents, crime against the public treasury and crime of misappropriation in Palma

The Tax Agency Report 2022 has been published, which details the institution's main activities and results in the 2022 fiscal year.

The Tax Agency makes available to taxpayers new procedures in the E-office to facilitate the submission of communications governed in the consolidated text of the Bankruptcy Act, which have been designed by the Collection Department.

A joint operation by the Tax Agency and the Guardia Civil

The Tax Chronicles Blog is publishing a new entry this week on various aspects of managing taxation. On Wednesday, 18 October, a written entry was published by Mr David Monteseirín Herrera, Deputy Director General of Coordination and Management of the Tax Agency's Collection Department, with the title "Prior appointments at the Tax Agency".

We inform you on the new developments relating to Personal Income Tax, Corporation Tax, Value Added Tax and Economic Activities Tax published in INFORMA in September.

The Tax Agency puts at your disposal the Practical Guide on Value Added Tax for the 2023 fiscal year in HTML format, which has been prepared by the Tax Management Department.

Joint operation of the Tax Agency and the National Police

The Official State Gazette of 18 September publishes the Multilateral agreement between competent authorities on the automatic exchange of information on the mechanisms for circumventing the common reporting and information standard for opaque offshore structures

The Official State Gazette of 19 September publishes the Multilateral agreement between competent authorities on the automatic exchange of information on income received through digital platforms.

The Tax Chronicles Blog publishes a new post on different aspects of taxation. 

A joint operation by the Tax Agency and the Guardia Civil

The Tax Chronicles Blog is publishing a new entry this week; this time, it's on the grants announced to help applicants prepare for the civil service exams needed to join the units associated with the Ministry of Finance and Public Function. On Wednesday, 13 September, the post titled "Grants to sit the Tax Agency exam: the Ministry helps you", written by Marta Ganado López, General Secretary of the Tax Studies Institute, covered this interesting initiative.

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.

A joint operation by the Tax Agency and the Guardia Civil

The Tax Chronicles Blog is publishing a new entry this week on various aspects of taxation. On Wednesday, September 6, an entry was published written by Ms. M. Sonia Sanz Sánchez, Head of the Central Information and Digital Assistance Unit at the State Tax Administration Agency, with the title “ Virtual assistants: an effective means of informing the taxpayer?”.

A joint operation by the Tax Agency and the Guardia Civil

A joint operation by the Tax Agency and the Guardia Civil

It allows the existence of an electronic procedure for transferring tax information, which replaces paper communications and certificates so that Courts and Tribunals can access tax information through the Judicial Neutral Point for the exercise of the jurisdictional function.

By Order HFP/851/2023, of July 14, by which the Awards for Quality and Innovation in Public Management, XVI edition, are granted, the Citizenship Award has been awarded to the State Agency for Tax Administration, for the practice "New functionality of the AEAT app: pay, defer and consult" (BOE 24-July-2023).

Operation by the Tax Agency against organised trafficking in counterfeit goods

Operation of the Tax Agency and National Police

A combined operation of the Tax Agency and the Guardia Civil

Operation of the Tax Agency against tobacco smuggling

Customs Surveillance Operation of the Tax Agency

Due to the summer holidays, the newsletter is temporarily closed.

Joint operation of the Tax Agency and the National Police

The Tax Blog of Crónica Tributaria publishes another entry on different aspects of taxation every week. On Wednesday, July 19, an entry was published by Ms. Teresa Díaz-Miguel Pérez, Head of the International Relations Coordination Unit of the Tax Agency, entitled “The Spanish Presidency of the Council of the European Union.”

On 15 September, the European Commission will organise an online workshop on the Central Electronic Payment Information System (CESOP) with representatives from the payment service provider sector and EU Member States.

Operation "Street-22"

A joint operation by the Tax Agency and the Guardia Civil

A joint operation by the Tax Agency and the Guardia Civil

On July 6, the 23rd plenary session of the Forum of Associations and Colleges of Tax Professionals took place, chaired by the General Director of the Tax Agency, Ms. Soledad Fernández Doctor.

Find out quickly and easily how to prepare and file your Corporate Tax return with the help of the explanatory videos for Companies 2022.

We inform you about the news published in INFORMA during the month of June, related 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

Drug trafficking in Seville is dealt a blow

A joint operation by the Tax Agency and the Guardia Civil

A joint operation by the Tax Agency and the Guardia Civil

Operation of the Tax Agency, Civil Guard and Canary Islands Autonomous Police

Joint maneuvers

The deadline for filing Income Tax Returns for 2022 and Wealth Tax Returns for 2022 ends on Tuesday, June 27, 2023, provided that the result of the return is payable and its payment is domiciled in a bank account.

Joint operation of the Tax Agency and the National Police

The 26th plenary session of the Large Business Forum took place on June 8, with the attendance of the Director General of the Tax Agency, Ms. Soledad Fernández Doctor.

Joint operation of the Tax Agency and the National Police

The Tax Agency has organised a course on economic crime, which was held on 14, 15 and 16 June in Madrid, aimed at members of the Tax Career specialising in economic crime.

The Tax Blog of Crónica Tributaria, once again, publishes an entry on different aspects of taxation. On Wednesday, June 14, an entry was published written by Mr. Francisco de la Torre Díaz, advisory inspector and coordinator in the Office of the Director General of the Tax Agency, with the title “ The first evaluation of the anti-fraud law and the recovery plan”.

Joint operation between the Tax Agency and the Canary Islands Autonomous Police

A joint operation by the Tax Agency and the Guardia Civil

We inform you about the news published in INFORMA during the month of April, related to Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.

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

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

Joint operation between the Tax Agency and the National Police

Operation against drug trafficking

Since June 1, the Tax Agency has begun to provide the usual tax return preparation service in offices in collaboration with autonomous communities and town councils, while continuing the "We Call You" plan for preparing income tax returns by telephone, which allows taxpayers to be served until the end of the campaign without the need for them to travel and in a personalized manner.

Joint operation of the Tax Agency and the National Police

Operation against drug trafficking

A joint operation by the Tax Agency and the Guardia Civil

Joint operation between the Tax Agency and the National Police

Joint operation of the Tax Agency and the National Police

On Wednesday, May 10, union elections were held at the Tax Agency to define the areas of representation for civil servants and employees.

The Tax Blog of Crónica Tributaria, once again, publishes an entry on different aspects of taxation. On Wednesday, May 17, an entry written by Alfonso del Moral González, special delegate of the State Tax Administration Agency in Murcia, was published with the title " The new wording of article 80 of the VAT Law."

Combating tobacco smuggling

A joint operation by the Tax Agency and the Guardia Civil

Joint operation of the Tax Agency and the National Police

We inform you about the news published in INFORMA during the month of April, regarding Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.

Information note NI GA 08/202 of May 8, 2023, from the General Subdirectorate of Customs Management, regarding imports from Israel into the European Union, has been published on the Electronic Office in the Regulations and interpretative criteria section.

A joint operation by the Tax Agency and the Guardia Civil

Joint operation by the Tax Agency and the National Police

Royal Decree-Law 20/2022, of December 27, on measures in response to the economic and social consequences of the War in Ukraine and in support of the reconstruction of the island of La Palma and other situations of vulnerability , in its article 72 established a reduction from 4 to 0 percent of the VAT rate on basic food products, until now subject to the reduced rate, as well as a reduction from 10 to 5 percent of the tax rate applicable to oils and pasta. In addition, the rate of the equivalence surcharge corresponding to these operations was also reduced accordingly.

The Census Information System has been updated to provide guidance on how to register or deregister in the Registry of extractors of tax warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons referred to in the fifth section of the annex of Law 37/1992, of December 28, on Value Added Tax.

Joint operation of the Tax Agency and the National Police

Through the We Call You Plan for filing returns by telephone, the Tax Agency provides taxpayers with a personalized service so that they can access their draft, modify it and file the 2022 Income Tax Return.

The Tax Chronicles Blog is publishing a new entry this week on various aspects of taxation. On Wednesday, April 26, an entry written by Roberto Pérez Ramón, special delegate of the State Agency for Tax Administration in Navarra, was published with the title " The necessary coordination between the Tax Agency and the regional treasuries ".

Joint operation by the Tax Agency and the National Police

The 2022 Income Tax campaign provides citizens with a set of information brochures, which can be consulted to familiarize them with the different resources offered by the Tax Agency.

Joint operation of the Tax Agency and the National Police

We inform you about the news published in INFORMA during the month of March, regarding Personal Income Tax, Value Added Tax, Corporate Tax and Tax on Economic Activities.

The reference number allows you to manage all campaign services, from consulting your tax data and your draft declaration, to its subsequent processing, regardless of the result.

Joint operation of the Tax Agency and the National Police

Customs Surveillance Operation of the Tax Agency

Joint operation with the Tax Agency, National Police and the Guardia Civil

Within the framework of Open Administration Week 2023, the Tax Agency has actively participated, organizing more than one hundred events.

A joint operation by the Tax Agency and the Guardia Civil

Joint operation of the Tax Agency, National Police and Civil Guard

On March 13, the third plenary sessions of the Small and Medium-sized Enterprises Forum and the Forum of Federations and Associations of Self-Employed Workers took place, in which, among other issues, those relating to the regulatory projects in process related to electronic invoicing were analyzed.

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 for the second consecutive year from 15 to 17 March in the city of Seville.

Joint operation of the Tax Agency and the National Police together with the Portuguese Maritime Police

Joint operation between the Tax Agency and Mossos d'Esquadra

The Tax Agency has launched a new awareness campaign against fraud: “It’s not magic, it’s your taxes.”

The Tax Chronicles Blog is publishing a new entry this week on various aspects of taxation.

Joint operation of the Tax Agency, the General Corps of the Canary Islands Police and the Local Police of Agüimes

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

A joint operation by the Tax Agency and the Guardia Civil

Joint operation by the Tax Agency and the National Police

The Supreme Court has issued, on December 20, 2022, ruling 1695/2022, in cassation appeal number 1399/2021, in which it establishes doctrine in relation to the deduction of VAT payments supported.

A joint operation by the Tax Agency and the Guardia Civil

A joint operation by the Tax Agency and the Guardia Civil

Customs Surveillance Operation of the Tax Agency

A joint operation by the Tax Agency and the Guardia Civil

The Tax Blog of Crónica Tributaria, once again, publishes an entry on different aspects of taxation. On Wednesday, February 15, an entry written by Marcos Álvarez Suso, Head of the Procedural Support Area of the Financial and Tax Inspection Department of the Tax Agency, was published with the title In tax matters, should legality prevail over justice, or justice over legality?

On December 19, 2022, the Contentious-Administrative Division of the Supreme Court issued judgment 1687/2022, in appeal number 1523/2021, in which it establishes doctrine on the way to prove the habitual residence of the purchaser, for the purposes of applying the exemption for the export of goods under the traveler regime.

Joint operation of the Tax Agency and the National Police

The Tax Agency has made the form available to all potential beneficiaries online with which to request the new aid of 200 euros for people with low income and assets established by Royal Decree-Law 20/2022, of December 27.

Joint operation of the Tax Agency, National Police and Civil Guard

A joint operation by the Tax Agency and the Guardia Civil

Joint operation of the Tax Agency, National Police and Civil Guard

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

A joint operation by the Tax Agency and the Guardia Civil

A joint operation by the Tax Agency and the Guardia Civil

A joint operation by the Tax Agency and the Guardia Civil

On December 22, 2022, the Contentious-Administrative Chamber of the Supreme Court issued judgment 1746/2022, in cassation appeal number 1268/2021, in which it establishes jurisprudence on some requirements for the declaration of bankruptcy.

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, January 25, an entry written by Rafael Frutos Vivar, Deputy Director General of Budgeting and Monitoring of Tax Revenues of the Tax Studies and Statistics Service of the Tax Agency, was published with the title The other life of tax data.

Joint operation by the Tax Agency and the National Police

On November 25, 2022, the Contentious-Administrative Division of the Supreme Court issued judgment 4382/2022, in cassation appeal number 1393/2021, in which it establishes doctrine on the conditions under which the guarantee provided by the principal debtor may serve the jointly liable parties to obtain the suspension of the agreement on the derivation of joint liability without the need to provide a guarantee through administrative proceedings.

A joint operation by the Tax Agency and the Guardia Civil

A joint operation by the Tax Agency and the Guardia Civil

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

Joint operation of the Tax Agency and the National Police

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

You can notify the Tax Agency of facts or situations that may constitute tax infringements or smuggling, or that may be relevant to the application of taxes.