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As of 17 January 2022, the platform for payment to suppliers of local authorities (LGPE 2022) will be enabled at the Tax Agency's e-Office.The purpose of this platform is for local authorities included in the system set out in the ninety-fourth additional provision of the General State Budget Law for 2022 to register invoices pending payment so that, at a later stage, suppliers who so wish can accept payment of these invoices in this way.
From 1 January 2022, registration in the Raw Tobacco Operators Register will be available at the E-Office.All operators undertaking economic or commercial activities, including but not limited to the manufacture, initial processing, import, export, acquisition or intra-Community shipment of raw tobacco located or circulating in Spain must be entered in this Register prior to the start of their activity, in accordance with the control regulations approved by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud.
The child support provided for in the Minimum Living Income Law is not managed by the Tax Agency (and therefore are not applied for through Form 140).
These benefits are administered by the National Social Security Institute (INSS).
The taxpayer's calendar for fiscal year 2022 is now available in Calendar format.It will soon be published in HTML format as well.
Law 22/2021, of 28 December, regarding the General State Budget for 2022 has been approved.
The list of debtors to the Public Treasury has been published, in accordance with the provisions of art. 95 bis of the General Tax Law.
Order HFP/1430/2021, of 20 December, has been published, approving form 237 “Special tax on undistributed profits of listed public limited companies investing in the real estate market.Corporation Tax.Self-assessment” and the method and procedure for filing has been decided.
It will enter into force on 3 January 2022 and will apply for tax periods starting on or after 1 January 2021.