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Se declara como conflicto en la aplicación de la norma la interposición artificiosa de una sociedad de nueva creación por parte de una Fundación que desarrolla actividades educativas con ocasión de la construcción de un nuevo edificio. Tras el análisis de las circunstancias del caso la Comisión Consultiva concluye que para la obtención de la deducción y devolución del IVA soportado en la construcción del edificio se interpuso artificiosamente y sin efecto económico relevante diferente de la devolución del IVA soportado en la construcción del edificio, una entidad mercantil creada al efecto y participada el 100% por la Fundación.

Due to maintenance operations, on Saturday, 14 August, the entire Tax Agency’s website service will be interrupted from 7 am to 9 am and from 7 pm to 9 pm.

Please excuse any inconvenience.

In addition to the frequently asked questions published on 23 July on Law 11/2021 of 9 July on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, amending various tax rules and on the regulation of gambling, new questions on tax collection have been added to the FAQs published on 23 July.

2020 Income Tax certificates can now be requested.Similarly, Public Administrations previously authorised by citizens or under the relevant legislation may directly request Income Tax Return information for the same year from the Tax Agency.

The Tax Agency is launching its new website today, bringing together its information portal and e-Office.All information services and procedures will be available to taxpayers under a new structure and design.The Agency’s current portal and e-Office will continue to be accessible, however, at their usual addresses for the time being.

Main new tax features introduced by Act 11/2021 of 9 July, on Measures For Preventing And Combating Tax Fraud, transposing into Spanish law Council Directive (EU) 2016/1164 of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market, and on gambling regulation.

Law 11/2021 of 9 July on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, amending various tax rules and on the regulation of gambling, was published in the Official State Gazette of 10 July.

Coinciding with the start of the general period for filing corporation tax and non-resident income tax corresponding to permanent establishments and entities under the income attribution system constituted abroad with presence in Spanish territory, in the 2020 financial year, a website has been set up to bring together all the news and help for the campaign.