July 2021

In addition to the frequently asked questions published on 23 July on Law 11/2021 of 9 July on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, amending various tax rules and on the regulation of gambling, new questions on tax collection have been added to the FAQs published on 23 July.

Frequently asked questions on Act 11/2021 of 9 July, on Measures For Preventing And Combating Tax Fraud, transposing into Spanish law Council Directive (EU) 2016/1164 of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market, and on gambling regulation.

Income tax certificates for the 2020 fiscal year 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.

The Tax Agency is launching its new website today, bringing together its information portal and e-Office. All information services and procedures will be available to taxpayers under a new structure and design. The Agency’s current portal and e-Office will continue to be accessible, however, at their usual addresses for the time being.

Main new tax features introduced by Act 11/2021 of 9 July, on Measures For Preventing And Combating Tax Fraud, transposing into Spanish law Council Directive (EU) 2016/1164 of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market, and on gambling regulation.

Law 11/2021 of 9 July on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, amending various tax rules and on the regulation of gambling, was published in the Official State Gazette of 10 July.

Coinciding with the start of the general deadline for filing the Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory , fiscal year 2020, a portal has been published that brings together all the news and aids for the campaign.