All the latest news

Information provided in the taxpayer's calendar for 2023 on tax returns and self-assessments whose maturity period ends in September.

The Official State Gazette of 8 August published the Resolution of 28 July 2023, of the Customs and Excise Duties Department, which establishes the updated list of customs premises and their attachment.

Information provided in the taxpayer's calendar on tax returns and self-assessments whose maturity period ends in August.

In the Official State Gazette of 29 July 2023, two Ministerial Orders have been published that approve forms 172 "Informative declaration on balances In virtual currencies "and 173" Informative declaration on transactions with virtual currencies, "which will be applicable for the first time for the models presented in January 2024, corresponding to the 2023 financial year; And on the other hand, form 721 "Informative tax return on virtual currencies located abroad," which will be applicable for the first time to the form corresponding to the 2023 financial year, which will be submitted between 1 January and 31 March 2024.

In the case of mixed use vehicles transferred to employees, the interpretative criteria that affect the criterion of availability for private use are analysed. The consideration of the transfer of vehicles by the employer for the purposes of VAT as a taxable or free provision, deductibility by the employer or professional Of the VAT payments borne in the acquisition, lease or transfer of use for another vehicle title, the self-consumption of services and the determination of the taxable base for VAT and Personal Income Tax purposes.

For the purposes of Article 206.bis of Act 58/2003 of 17 December, General Tax and in accordance with the provisions of In Article 194,6 of the General Regulation on actions and procedures for tax management and inspection and development of the common rules of the application procedures Of the taxes, 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 "SM Y ML, SL" taxpayer rule.

2022 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.

Information provided in the taxpayer's calendar on tax returns and self-assessments whose maturity period ends in July.

Coinciding with the start of the general period for filing Corporation Tax and Non-Resident Income Tax corresponding to permanent establishments and entities in Income allocation scheme established abroad with presence in Spanish territory, 2022, has been published a page that brings together all the new and aid for the campaign.

The list of debtors to the Public Treasury is published, in accordance with the provisions of article of the General Tax Law. 95