October 2021

The 2021 VAT Manual is presented only in an electronic version and is systematically integrated with virtual VAT assistance tools.

This involves the consolidation of two products that provide feedback to provide a better service to the taxpayer: the traditional manual and virtual assistance tools, such as the locator, the real estate qualifier, the calculator of differentiated sectors, etc.

Continuing with the transitional process of its implementation, on 18 October the Tax Agency's new electronic headquarters will come into the foreground when users access the current portal and e-Office domains.

Instructions for submitting, via the Tax Agency e-Office, requests to defer Article 27 of Royal Decree-Law 20/2021, of 5 October, adopting urgent support measures to repair the damage caused by the volcanic eruptions and for the economic and social reconstruction of the island of La Palma.

These measures include the deduction in personal income tax for work to improve the energy efficiency of housing. 

The tax measures include tax benefits, deductions and reductions and deferrals of tax debts.

On October 11, 2021, articles 29.2.j) and 201.bis of the General Tax Law, introduced by Law 11/2021, of July 9, on measures to prevent and combat tax fraud (Final Provision Seven of Law 11/2021), will come into force.