General criteria for the application of taxes
The dissemination of these general criteria, which in no case are binding, is one of the commitments assumed in the cooperation forums established between the Tax Agency and different groups, as well as in the codes of good practices signed with them.
General Tax Act
- Incompatibility between the sanction of the violation of article 170.Dos.4º Law 37/1992 and the violations of articles 200 and 201 Law 58/2003 (72 KB - pdf )
- Reduction for compliance in case of compliance with the quota and disagreement with the settlement of late payment interest (109 KB - pdf )
Collection Procedure
- Liability provided for in article 43.1.f) of the General Tax Law in the case of payments made to bankrupt debtors, derived from contractual obligations. (175 KB - pdf )
- The position of the AEAT in bankruptcy processes
Value Added Tax
- Note on full regularization in the case of VAT (778 KB - pdf )
- VAT treatment of land swap operations for future buildings (168 KB - pdf )
- Application of the exemption laid out in Article 20(One)(6) of the Income Tax Act regarding services provided by EIGs to their members. (409 KB - pdf )
- Treatment of certain telephone services provided by those established in the TAI to operators formally domiciled in the Canary Islands (updated as of July 2011) (1,103 KB - pdf )
- Correct application of VAT on purchases within the EC made by persons subject to the special equivalence surcharge scheme
- Note on issues relating to mixed-use vehicles assigned to employees (453 KB - pdf )
Corporation Tax
- Application of tax credits by the consolidation group (114 KB - pdf )
- Tax amortization of financial goodwill in non-resident entities, indirectly owned (EC Decision) (1334 KB - pdf )
- Issues related to the situation of equity imbalance due to losses as a cause of exclusion from the corporate tax consolidation regime (454 KB - pdf )
- Note from the Tax Agency on the filing of companies by natural persons (288 KB - pdf )
- Limitation of the deductibility of financial expenses provided for in article 16 of Law 27/2014 of November 27 (96 KB - pdf )
- Scope of the transitional provision 29 LIS in relation to value adjustments of shares in the capital of other entities (105 KB - pdf )
- Note on various issues related to the application of the deduction to avoid international legal double taxation regulated in article 31 of the TRLIS and the LIS (734 KB - pdf )
- Census issues in relation to Civil Companies as taxpayers of Corporate Tax (109 KB - pdf )
- Deductions for double taxation in IS. Supreme Court rulings of May 20 and 24, 2010 (144 KB - pdf )
- Deduction of intragroup financial expenses in Corporate Tax. (126 Kb - pdf )
- Note on various issues relating to the range of arm's length in transfer pricing (435 KB - pdf )
Personal Income Tax
- Note from the Tax Agency on the filing of companies by natural persons (288 KB - pdf )
- Considerations on the tax treatment of partners of commercial entities (67 KB - pdf )
- Settlement of the obligation to withhold when the recipients are non-filers in personal income tax. Non-application of the jurisprudence on unjust enrichment (135 KB - pdf )
Non-resident Income Tax
Excise Taxes
- Informative note on the period of validity of the old tax stamps attached to derived beverages from January 2023 (49 KB - pdf )
- Informative note in relation to the intra-community circulation of products subject to Special Manufacturing Taxes in the guaranteed shipment procedure (B2B) from February 13, 2023 (EMCS phase 4.0) (65 KB - pdf )
- Note summary of modifications in Law 38/1992, of December 28, on Special Taxes, and the Regulation of Special Taxes, approved by Royal Decree 1165/1995, of July 7 (70 KB - pdf )
Environmental Taxes
Foreign Trade
- Ban on export to Iran of equipment and technology for the oil and natural gas industry (34 KB - pdf )
- Application of temporary measures concerning the admissibility of proof of GSP origin following the entry into force of Regulation (EU) No 1063/2010. Future agreement with the People's Republic of China on the seal of the Chinese Inspection Company, stamped on the "Forms A" of this country for goods exported via Hong Kong. (46 KB - pdf )
- Cumulation with Norway and Switzerland and replacement certificates after the entry into force of the modified GSP rules of origin and procedure to be followed during the transition period until these countries apply a definition of the notion of origin compatible with the Regulation (EU) No. 1063/2010. (49 KB - pdf )
Concerning tax havens
- The Sultanate of Oman is no longer considered a tax haven (548 KB - pdf )
- Validity of the current list of tax havens with respect to the entry into force of Law 26/2014 (130 KB - pdf )