July 2020

The Protocol between the Kingdom of Spain and the Republic of India has been published in New Delhi on 26 October 2012, amending the Convention and the Protocol between the Kingdom of Spain and the Republic of India in order to avoid double taxation and to prevent tax evasion on income and property taxes.

2019 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.

Order HAC/626/2020 of 6 July, amending Order HAC/1271/2019 of 9 December approving the rules for the implementation of Article 26 of the Regulation on Excise Duties, approved by Royal Decree 1165/1995 of 7 July on tax marks for alcoholic beverages has been published.

The system enabled on the call will ask for the taxpayer's NIF/NIE and a contrast data (date or support number) after which the PIN will be sent to your mobile phone. The PIN code will then be requested by the telephone agent who, after verifying that it is correct, will proceed to the request.

Coinciding with the start of the general deadline for filing Corporate Tax and Non-Resident Income Tax for the 2019 financial year, a portal has been published that brings together all the news and aids for the campaign.

The health situation after the state alert advises people to maintain the prevention measures against COVID-19, one of them being to minimise the handling of paper documents because of the possibility of the virus surviving on this physical medium. It is therefore considered appropriate that the AEAT maintain the alternative system for issuing tax residence certificates approved by Order EHA/3316/2010, of 17 December, accompanied by the explanatory annex, in Spanish and in English, of the procedure for comparing them.

Certificates can be requested and obtained via the Internet at the link Request , as indicated in this explanatory note .