December 2021
The list of Entities submitting Transparency Reports for the 2020 financial year is published.
The taxpayer calendar for the 2022 fiscal year is available in Calendar format. It will also be published in HTML format shortly.
The economic and fiscal regime of the Canary Islands is modified and deadlines for waivers and revocations of the objective estimation method of personal income tax and the special simplified and agriculture, livestock and fishing VAT regimes are regulated, for the year 2022.
Law 22/2021, of December 28, on the General State Budget for the year 2022, has been published.
The list of debtors to the Public Treasury is published, in accordance with the provisions of art. 95 bis of the General Tax Law.
Order HFP/1430/2021, of December 20, has been published, approving form 237 "Special tax on undistributed profits by listed public limited companies for investment in the real estate market. Corporation Tax. Self-assessment" and the form and procedure for its presentation are determined.
It will come into force on January 3, 2022 and will apply to tax periods beginning on or after January 1, 2021.
The Tax Agency's 2020 Annual Report has been published, detailing the institution's main activities and results for the 2020 financial year.
For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Committee on the conflict in the application of the rule relating to the taxpayer "SOCSL ESP" is hereby published.
The list of Spanish companies with a market capitalization of more than 1 billion euros as of December 1, 2021 is published.
In the BOE of December 14, Order HFP / 1395/2021, of December 9, has been published, which modifies Order EHA / 3851/2007, of December 26, which approves model 576 of self-assessment of the Special Tax on Certain Means of Transport, and model 06 of declaration of the Special Tax on Certain Means of Transport, exemptions and non-subjects without prior recognition, Order EHA / 3012/2008, of October 20, which approves model 347 of Annual Declaration of operations with third parties, as well as the physical and logical designs and the place, form and deadline for submission, Order HAP / 2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, informative declarations, census declarations, communications and refund requests, of a tax nature, and Order HAC/171/2021, of February 25, approving form 05, "Special Tax on Certain Means of Transport. Application for non-subjection, exemption and reduction of the tax base", and the place, form, deadline and procedure for its presentation are determined.
As the final phase of the gradual implementation process of the new electronic headquarters, on December 13 the Tax Agency will definitively close the domains of the current portal and headquarters https://www.agenciatributaria.es and https://www.agenciatributaria.gob.es, which will be replaced in their entirety by the new electronic headquarters https://sede.agenciatributaria.gob.es .
Order HFP/1351/2021, of December 1, has been published, containing regulatory amendments aimed at updating tax information relating to reporting obligations.
The objective estimation method for personal income tax and the special simplified VAT regime are developed for 2022.