February 2021
The Convention between the Kingdom of Spain and Japan to eliminate double taxation in relation to income taxes and prevent tax avoidance and evasion and its Protocol, made in Madrid on October 16, 2018, have been published.
Given its relevance, information is provided on the criteria issued by the Central Economic Administrative Court (TEAC) in relation to the VAT tax base and discounts on automobile sales that, in part, are borne by the financial entity that grants the financing.
The updated registration designs of model 189 (Informative Declaration) are published. Securities, insurance and income) corresponding to fiscal year 2020. These designs do not include the “Nominal values” field, since the approval of the necessary regulatory modification is not foreseeable before the start of the model submission period.
The procedure and conditions for the payment of debts through transfers through collaborating entities in the collection management entrusted to the Tax Agency are defined. This procedure can only be used by those obliged to pay who choose to make the payment remotely and do not have an account owned by them in any collaborating entity of the Tax Agency and, in particular, when this type of payment is intended to be made from abroad. It will only be applicable for certain payment operations and various self-assessments are excepted. It will be applicable from March 15, 2021.
The European Commission has established a prior authorization regime for exports of COVID-19 vaccines manufactured in the European Union that are covered by a Prior Purchase Agreement with the European Union.
The regime will be in force from January 30, 2021 to March 31, 2021.