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Security notice for the 2023 Income Campaign

During the 2023 Income Campaign, remember that cybercriminals can try to deceive you by impersonating the Tax Agency through fraudulent emails (phishing) or SMS (smishing).

The net return indices and general reduction applicable in the objective estimation method of personal income tax for agricultural and livestock activities affected by exceptional circumstances are reduced for the 2023 tax period.

Order HAC/348/2024 was published in the BOE of April 19.

Home Income and Wealth Campaign 2023

As of April 3, all the help services are available to review your draft, modify it and, where appropriate, present your 2023 Income Tax return online through Income WEB or through the APP.

Declarations and self-assessments whose submission deadline ends in April 2024

Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in April 2024.

Strategic Plan of the Tax Agency 2024-2027

The Strategic Plan of the Tax Agency for the period 2024-2027 is published.

Personal Income Tax and Wealth Tax declaration models for the year 2023

In the BOE of March 22, 2024, Order HAC/265/2024, of March 18, was published, approving the declaration models for the Personal Income Tax and the Wealth Tax, fiscal year 2023, the place, form and deadlines for their presentation are determined, the procedures for obtaining, modifying, confirming and presenting the draft Personal Income Tax declaration are established, the general conditions and the procedure for the presentation of both by electronic means.

Renewal of the electronic certificate of the electronic headquarters of the Tax Agency

This renewal does not affect users of the Tax Agency's electronic headquarters, who will be able to continue accessing it as they normally do.

Income Campaign 2023

The download of your tax data and part of the information content of the 2023 Income campaign is now available, so that you can advance the procedures aimed at the presentation of your Income tax return corresponding to the 2023 financial year, which you will be able to present from next 3 of April.

Conflict No. 15. Value Added Tax. Exempt activities Artificial inclusion of a purchase option in a property lease contract for the deduction of input VAT payments. Leasing of a property to a natural person by the development company under its control

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common rules of tax application procedures, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on conflict in the application of the rule relating to taxpayer "COMPANY C".

Imputation of salary increases for personnel serving in the public sector (art. 19.Two.2.b) of Law 31/2022, of December 23) to be included in Income 2024 (to be declared in 2025)

Article 19.Dos.2 of Law 31/2022, of December 23, on the General State Budgets for the year 2023 established certain increases with respect to the remunerations in force as of December 31, 2022 and with effects, in both cases, from January 1, 2023.