March 2021
The Convention 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, done in Madrid on November 28, 2018, is published.
The 2020 Income Tax Campaign Portal is published with the available informative content, so that all citizens who wish to do so can advance the procedures aimed at filing their 2020 Income Tax return, the deadline for which begins on 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 models for the declaration of personal income tax and wealth tax for the 2020 financial year have been approved, and the place, form and deadlines for their submission have been 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).
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, made ad referendum in Madrid and London on March 4, 2019, is published in the Official State Gazette of March 13, 2021.
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 Official Gazette of March 13.
Royal Decree-Law 4/2021, of March 9, amending Law 27/2014, of November 27, on Corporate Income Tax, and the revised text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of March 5, in relation to hybrid mismatches, is published in the BOE of March 10.
On March 16, 2021 the Tax Agency will proceed to change the electronic certificates used to offer services to taxpayers. This change will allow users to continue accessing the services of the Tax Agency's Electronic Office without the risk of being prevented from accessing the browser they 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: agenciatributaria.gob.es, agenciatributaria.es and aeat.es.
The Resolution of February 25, 2021, of the Presidency of the State Tax Administration Agency, has been published, modifying that of January 13, 2021, which establishes the structure and territorial organization of the State Tax Administration Agency and creates the Central Unit for Analysis and External Dissemination. A new Comprehensive Digital Assistance Administration (ADI) is also created in Vigo.
The Convention between the Kingdom of Spain and the Republic of Belarus for the avoidance of double taxation and the prevention of tax evasion with respect to income and capital taxes and its Protocol, signed in Madrid on 14 June 2017, has been published.
Form 05 "Special Tax on Certain Means of Transport" is approved. "Application for non-taxation, exemption and reduction of the tax base."
Order HAC/172/2021, of February 25, establishing the structure and operation of the census of taxpayers for the Special Tax on Electricity, is published, and model 560, "Special Tax on Electricity" is approved. Self-assessment", and the form and procedure for its presentation are determined.