April 2021
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 contacts you, it will do so exclusively through this telephone number: 810 520 052.
For the 2020 tax period, the net income rates applicable in the objective estimation method of Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances are reduced.
Regarding the calculation of the base data as of January 1, 2021 to determine the modules of the split payment for this first quarter, it is recalled that in the section for individual entrepreneurs and professionals - Income from economic activities in personal income tax, selecting "split payments - objective estimate" there is an explanatory note that addresses how to calculate it in the different cases that may arise in practice.
Forms 234, 235 and 236 for the declaration of information on certain cross-border tax planning mechanisms and the forms for communication between individuals are approved to comply with the obligation to communicate certain potentially aggressive cross-border tax planning mechanisms.
A new banner has been published within the VAT portal that brings together all the information about the new special single window regimes provided for in the VAT Directive. These regimes will come into force from 1 July 2021 , being optionally applicable to the provision of services, distance sales of goods and certain domestic deliveries made in the field of electronic commerce.
Order HAC/320/2021, of April 6, was published in the BOE today, April 7, establishing an extraordinary installment payment for the tax debt arising from the declaration of Personal Income Tax for beneficiaries during 2020 of benefits linked to Temporary Employment Regulation Files.