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Informative declarations 2022" is published, which brings together information and new developments regarding the forms and deadlines for filing.Nonetheless, the new features available in this publication are subject to the approval of the regulations that are currently being processed.
Informative Tax Returns 2022 can be filed after 1 January 2023.
For the purposes of completing the annual declaration of transactions with taxpayers of the tax on the value of electricity production carried out in 2021, to be submitted during the first twenty calendar days of December 2022, the amount of the payments paid that are the object of the declaration must only include the payments that remunerate the electricity incorporated into the transmission and distribution system of the electricity system during the first and second quarters of 2021.
Order HFP/1124/2022 of 18 November has been published, the purpose of which is to adapt forms 303, 322 and 390 to the changes in tax rates introduced in the VAT Law by the third final provision of the Law on waste and contaminated soils for a circular economy and by article 18 of Royal Decree-Law 11/2022 of 25 June, adopting and extending certain measures to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma.
This renewal does not affect users of the Agency's electronic site, who can continue to access it as usual.
Information provided in the taxpayer's calendar on returns and self-assessments with a filing deadline in November.
The BOE of 19 October published Royal Decree-Law 18/2022 of 18 October, approving measures to reinforce the protection of energy consumers and to contribute to the reduction of natural gas consumption in application of the "Plan + seguridad para tu energía (+SE)", as well as measures regarding the remuneration of public sector staff and the protection of temporary agricultural workers affected by the drought.
Information provided in the taxpayer's calendar on returns and self-assessments with a filing deadline in October.
Order HFP/941/2022, of 3 October, has been published, establishing the procedure for the partial refund of the Hydrocarbon Tax on diesel for professional use and modifying Order EHA/993/2010, of 21 April, establishing the procedure for the partial refund of the quotas of the Hydrocarbon Tax borne by farmers and livestock farmers.
Royal Decree-Law 17/2022, of 20 September, has been published, adopting urgent measures in the field of energy, in the application of the remuneration system to cogeneration facilities and temporarily reducing the rate of Value Added Tax applicable to deliveries, imports and intra-Community acquisitions of certain fuels.