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Tax details for Corporation Tax.Financial year 2021

The tax data for Corporation Tax (form 200) corresponding to the financial year 2021 are available for consultation and download.

Deadline for payment in the voluntary period of national and provincial quotas of the Tax on Economic Activities.

Change to the voluntary period submission due date for Economic Activities Tax receipts for the 2022 fiscal year relating to national and provincial tax liabilities.The new due date period runs from 15 September to 21 November 2022, inclusive.

New Virtual Assistant of Renta on real estate

The "Virtual assistant for property income tax" has been incorporated as a virtual assistance tool for personal income tax.

Form 369 VAT.Self-assessment of the special schemes applicable to taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods

Order HFP/493/2022, of 30 May, has been published, introducing changes to the procedure for the payment by transfer of VAT payments to be made by business people or professionals not established in the Community who do not have a bank account with any of the entities collaborating in the collection process and deriving from the special regimes provided for in sections 2 (External Union Regime) and 3 (Union Regime) of Chapter XI of Title IX of Law 37/1992, of 28 December, on VAT.

Start of face-to-face assistance in the Renta 2021 Income Tax Campaign

From today, the Tax Agency begins to provide the usual service of preparing tax returns at its offices by appointment, which it will provide in collaboration with the Autonomous Regions and local councils, while continuing the 'Le Llamamos' plan for preparing income tax returns by telephone, which allows taxpayers to be attended to until the end of the campaign without the need to travel and in a personalised manner.

Tax returns and self-assessments for which the filing deadline is in June

Information provided in the taxpayer's calendar on returns and self-assessments for which the filing deadline is in June

Publication of a copy of the Conflict Report No. 7.Value Added Tax.Artificial interposition of a community of property to obtain input VAT refunds on exempt activities

For the purposes of the provisions of Article 206.bis of Law 58/2003, of 17 December, General Taxation and in accordance with the provisions of Article 194.6 of the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July, a copy of the report of the Advisory Committee on conflict in the application of the rule relating to the taxpayer "COMUNIDAD DE BIENES" is hereby published.

The net yield rates applicable in 2021 for agricultural and livestock farming activities affected by exceptional circumstances are reduced and the corrective rates for feed purchased from third parties and for crops on irrigated land using electricity for this purpose are amended.

Personal Income Tax.

Corporate income tax and non-resident income tax forms corresponding to permanent establishments and entities under the income allocation system incorporated abroad with presence in Spanish territory, for tax periods commencing between 1 January and 31 December 2021.

The Official State Gazette of 4 May published Order HFP/379/2022, of 28 April, which approves the corporate income tax and non-resident income tax return forms corresponding to permanent establishments and entities under the income allocation system incorporated abroad with a presence in Spanish territory, for tax periods commencing between 1 January and 31 December 2021, issues instructions regarding the procedure for filing and payment and establishes the general conditions and procedure for electronic filing.

Telephone assistance in the 2021 Income Tax Campaign:From which telephone numbers can the Tax Agency call you?

We remind you that the Tax Agency can only call you in relation to the Income Tax Campaign if you have previously requested an appointment through any of the channels available for this purpose.When the Tax Agency calls you, it will do so exclusively through this telephone number:810 520 052.