December 2020
Law 58/2003, of 17 December, General Taxation, is amended to transpose Council Directive (EU) 2018/822, of 25 May 2018, which amends Directive 2011/16/EU with regard to the automatic and obligatory exchange of information in the field of taxation in relation to cross-border mechanisms subject to communication of information.
Royal Decree 1178/2020 of 29 December has been published, amending the Corporation Tax Regulations, approved by Royal Decree 634/2015 of 10 July.
In order to reduce the taxation of the beneficiaries of the minimum living income, their exemption from Personal Income Tax is declared under the same terms as the economic benefits established by the Autonomous Communities for the minimum insertion income.
Several ministerial orders in the field of taxation have been published in the BOE of 30 December 2020.
In the BOE of 23 December the Royal Decree-Law 35/2020 of 22 December on urgent measures to support the tourism sector, the hotel industry and trade and on tax matters was published.
The taxpayer's calendar for fiscal year 2021 is now available.
Order HAC/1154/2020, of 27 October, has been published in today's Official State Gazette (BOE), amending Order HAC/1400/2018, of 21 December, approving form 233, “Informative tax return for expenses for authorised nurseries and pre-schools”, determining the place, method, time period, and procedure for filing the form, and amending Order HAP/2194/2013, of 22 November, regulating the procedures and general conditions for filing specific self-assessed tax returns and tax-related Information Returns, census returns, communications and refund requests; and Order HAC/773/2019, of 28 June, regulating the Personal Income Tax record-keeping.
The Convention between the Kingdom of Spain and Romania for the elimination of double taxation in relation to income taxes and the prevention of tax evasion and avoidance and its Protocol, signed in Bucharest on 18 October 2017, was published in today's Official State Gazette (BOE).
The Agreement between the Kingdom of Spain and Cape Verde to avoid double taxation and to prevent Income Tax evasion and its Protocol, signed in Madrid on 5 June 2017, were published in today's Official State Gazette (BOE).