November 2021
Law 11/2020, of December 30, on the General State Budgets for the year 2021, with effects for tax periods starting on January 1, 2021, has modified article 39.7 of Law 27/2014 , of November 27, of the Corporate Tax (LIS) to extend the application of the deductions to which the Producer is entitled, regulated in articles 36.1 and 36.3 of the LIS, to the taxpayer who participates in the financing Investor of Spanish productions of feature films and short films and audiovisual series of fiction, animation, documentaries or production and exhibition of live performances of performing and musical arts carried out by another taxpayer, when they meet certain requirements.
"Informative declarations 2021" is published, which brings together the information and news regarding the forms and deadlines for submission. In any case, the news included in this publication is subject to the approval of the regulations that are currently being processed.
The presentation of 2021 information returns can be made from January 1, 2022.
The document "Guide to mutual agreement procedures" is included, focusing on the mutual agreement procedures on transfer prices, the competence of which is the Tax Agency, in order to make the essential elements of the regulations that govern them available to taxpayers in a more accessible language.
The new Sevilla Centro Administration is created, located in the municipality of Seville, and the Granada-Almanjayar Administration, which is integrated into the Granada Delegation, is abolished. It will come into force on November 15, 2021.
WARNING: This change does not affect users of the current portal and the new headquarters of the Tax Agency, who will be able to continue accessing it as they normally do.