General criteria for the application of taxes
The dissemination of these general criteria, which are in no way 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 practice signed with them.
General Tax Act
- Incompatibility between the sanction of the infringement of article 170.Two.4º Law 37/1992 and the infringements 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, arising from contractual obligations. (175 KB - pdf )
- The position of the AEAT in insolvency proceedings
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 operators established in the TAI to operators formally domiciled in the Canary Islands (updated 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 loaned to employees (453 KB - pdf )
Corporation Tax
- Application of tax credits by 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 patrimonial imbalance due to losses as a cause of exclusion from the fiscal consolidation regime of the Corporate Tax (454 KB - pdf )
- Note from the Tax Agency on the interposition 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 transitional provision 29 LIS in relation to value corrections of equity interests in other entities (105 KB - pdf )
- Note on various issues relating 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 societies as taxpayers of the Corporate Tax (109 KB - pdf )
- Double taxation deductions in corporate income tax. Supreme Court rulings of 20 and 24 May 2010 (144 KB - pdf )
- Deduction of intragroup financial expenses in the Corporate Tax. (126 Kb - pdf )
- Note on various issues relating to the arm's length scope of transfer pricing (435 KB - pdf )
Personal Income Tax
- Note from the Tax Agency on the interposition of companies by natural persons (288 KB - pdf )
- Considerations on the tax treatment of partners in commercial entities (67 KB - pdf )
- Settlement of the obligation to withhold when the recipients are non-declarants in the IRPF. Non-application of the jurisprudence on unjust enrichment (135 KB - pdf )
Non-resident Income Tax
Excise Taxes
- Information note on the validity period of old tax seals attached to derived beverages from January 2023 (49 KB - pdf )
- Information note regarding the intra-community circulation of products subject to Special Manufacturing Taxes in the guaranteed shipments procedure (B2B) from February 13, 2023 (EMCS phase 4.0) (65 KB - pdf )
- Summary note on amendments to Law 38/1992, of December 28, on Special Taxes, and the Regulations on 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 from 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 )