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June 2021

Exemption from payment of the Tax on the value of the production of electrical energy

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 the management of the regulation fee and the water use rate, exempts taxpayers from paying the IVPEE corresponding to the remuneration for electricity incorporated between 01/07/21 and 30/09/21.

Reduction of VAT rate to 10% on electricity supplies

Tax information for Corporation Tax. Exercise 2020

The corporate tax data (form 200) for the 2020 financial year are available for consultation and download. 

VAT. Models 303, 322 and 390

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.

New tax rules

Orders HAC/609/2021, HAC/610/2021, HAC/611/2021 and HAC/612/2021 have been 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.

Self-assessment of Tax on Certain Digital Services. Model 490

The deadline for filing and paying the self-assessment corresponding to the first quarter of the 2021 financial year will be made in the period corresponding to the second quarter of 2021, that is, from July 1 to August 2, 2021. All of this, without prejudice to the deadline for submitting the payment of the tax debt for the first and second quarters of 2021 by direct debit, which must be made from July 1 to 28, 2021.

Deadline for voluntary payment of provincial and national contributions to the Tax on Economic Activities

The deadline for voluntary payment of receipts for the Tax on Economic Activities for the year 2020 relating to national and provincial quotas has been modified. The new deadline runs from September 16 to November 22, 2021, both inclusive.

New tax rules.

Royal Decrees 399/2021 and 400/2021 were published in the BOE of June 9.

Corporation Tax and Non-Resident Income Tax return forms for tax periods starting between 1 January and 31 December 2020 and amendment to form 282 "Annual information return on aid received in the context of the Canary Islands Economic and Tax Scheme (REF) and other State aid, arising from the application of European Union Law"

In the BOE of June 8, 2021, Order HAC / 560/2021, of June 4, is published, which approves the declaration models of the Corporate Tax and the Non-Resident Income Tax corresponding to permanent establishments and 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 payment procedure, the general conditions and the procedure for its electronic submission are established; and which modifies Order HAP/296/2016, of March 2, approving form 282, "Annual information 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 establishes the conditions and procedure for its presentation.

Resolution of June 2, 2021, of the Presidency of the State Tax Administration Agency, which modifies that of January 13, 2021, which establishes the structure and territorial organization of the State Tax Administration Agency

This Resolution creates the Southeast Administration in the Special Delegation of Madrid and abolishes the Administrations of Vinateros and Villa de Vallecas in the same Delegation.　

This resolution will enter into force on 9 July 2021.