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 a prior 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.
The net return indices applicable in the objective estimation method of the Personal Income Tax for agricultural and livestock activities affected by various exceptional circumstances are reduced for the 2020 tax period.
Submission deadlines are remembered
In relation to the calculation of the base data as of January 1, 2021 to determine the installment payment modules for this first quarter, it is recalled that in the section for individual and professional entrepreneurs - Income from economic activities in personal income tax, selecting "payments fractional - objective estimation" there is an explanatory note that addresses how to carry out their calculation in the different assumptions that may occur in practice.
Models 234, 235 and 236, for the declaration of information on certain cross-border tax planning mechanisms and communication models 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 as of July 1, 2021 , being optionally applicable to the provision of services, distance sales of goods and certain internal deliveries made in the field of electronic commerce .
In the BOE today, April 7, Order HAC/320/2021, of April 6, has been published, which establishes an extraordinary installment for the payment of the tax debt derived from the Income Tax declaration of Individuals for beneficiaries during 2020 of benefits linked to Temporary Employment Regulation Files.