March 2021
The Agreement between the Kingdom of Spain and the People's Republic of China to eliminate double taxation in relation to income taxes and prevent tax avoidance and evasion and its Protocol are published, made in Madrid on November 28, 2018.
The 2020 Income Campaign Portal is published with the available information content, so that all citizens who wish to do so can take forward the steps aimed at submitting their 2020 Income Tax return, the deadline for which begins next April 7.
The reports of the self-assessment assisted by the International Monetary Fund on the performance of the Tax Agency using the Tax Administration Assessment and Diagnostic Tool (TADAT) are published.
The Personal Income Tax and Wealth Tax declaration models are approved for fiscal year 2020, and the place, form and deadlines for their submission are determined.
On 1 March 2021, the new form 05 came into force, establishing mandatory electronic filing, except for individuals, who may file the form on paper (PDF generated through Form 05 for paper filing).
In the BOE of March 13, 2021, the International Agreement on taxation and protection of financial interests between the Kingdom of Spain and the United Kingdom of Great Britain and Northern Ireland in relation to Gibraltar is published, made ad referendum in Madrid and London on March 4, 2019.
Royal Decree-Law 5/2021, of March 12, on extraordinary measures to support business solvency in response to the COVID-19 pandemic, was published in the BOE of March 13.
In the BOE of March 10, Royal Decree-Law 4/2021, of March 9, is published, which modifies Law 27/2014, of November 27, on Corporate Tax, and the consolidated text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of March 5, in relation to hybrid asymmetries.
Next March 16, 2021 the Tax Agency will proceed to change the electronic certificates that are used to offer services to taxpayers. This change will allow you to continue accessing the services of the Tax Agency's Electronic Headquarters without the risk of preventing access from the browser you normally use.
The new electronic certificates will be signed by the certification service provider GlobalSign . These electronic certificates are recognized by major browsers and the Java virtual machine. The domains affected by this change are: agencytributaria.gob.es, agencytributaria.es and aeat.es.
The Resolution of February 25, 2021, of the Presidency of the State Tax Administration Agency, has been published, which modifies that of January 13, 2021, which establishes the structure and territorial organization of the State Agency of Tax Administration and the Central Analysis and External Dissemination Unit is created. A new Comprehensive Digital Assistance Administration (ADI) is also created in Vigo.
The Convention between the Kingdom of Spain and the Republic of Belarus to avoid double taxation and prevent tax evasion with respect to taxes on income and wealth and its Protocol, made in Madrid on June 14, 2017, have been published.
Model 05 "Special Tax on Certain Means of Transport" is approved. Request for non-submission, exemption and reduction of the tax base."
Order HAC/172/2021, of February 25, is published, establishing the structure and operation of the census of taxpayers for the Special Tax on Electricity, model 560, "Special Tax on Electricity, is approved . Self-assessment", and the form and procedure for its presentation are determined.