June 2021
Article 2 of Royal Decree-Law 12/21, of June 24 , which adopts urgent measures in the field of energy taxation and in matters of energy generation and on management of the regulation fee and the water use rate, exempts taxpayers from paying the IVPEE corresponding to the remuneration for the electricity incorporated between 07/01/21 and 09/30/21.
The corporate tax data (form 200) corresponding to the 2020 financial year are available, both for consultation and download.
Order HAC/646/2021, of June 22, is published, which aims to introduce in models 322 "Monthly self-assessment, individual model", 303 "Value Added Tax, Self-assessment" and 390 "Annual declaration-summary of the Value Added Tax", the modifications necessary to adapt it to the changes introduced in VAT as a result of the approval of new special regimes provided for in Law 37/1992, of December 28, on VAT.
Orders HAC/609/2021, HAC/610/2021, HAC/611/2021 and HAC/612/2021 were published in the BOE of June 18.
Tax measures included in Royal Decree 424/2021, of 15 June, amending the VAT Regulations, the Regulations on invoicing obligations and the General Regulations on tax management and inspection actions and procedures.
The deadline for submitting and depositing the self-assessment corresponding to the first quarter of fiscal year 2021 will be carried out during the period corresponding to the second quarter of 2021, that is, from July 1 to August 2, 2021. All this, without prejudice to the deadline for submitting with direct debit the payment of the tax debt for said first and second quarters of 2021, which must be carried out from July 1 to 28, 2021.
The deadline for entering the receipts of the Economic Activities Tax for the 2020 financial year related to national and provincial quotas in the voluntary period is modified. The new period runs from September 16 to November 22, 2021, both inclusive.
Royal Decrees 399/2021 and 400/2021 were published in the BOE of June 9.
In the BOE of June 8, 2021, Order HAC/560/2021, of June 4, is published, which approves the corporate tax and non-resident income tax declaration models corresponding to permanent establishments. and for entities under the income attribution regime established abroad with a presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2020, instructions are issued regarding the declaration and income procedure, the general conditions and the procedure for its electronic presentation; and which modifies Order HAP/296/2016, of March 2, which approves model 282, "Annual informative declaration of aid received within the framework of the Economic and Fiscal Regime of the Canary Islands and other state aid , derived from the application of European Union Law" and the conditions and procedure for its presentation are established.
By this Resolution, the Southeast Administration is created in the Special Delegation of Madrid and the Administrations of Vinateros and Villa de Vallecas are suppressed in the same Delegation.
The entry into force of this resolution will be on July 9, 2021.