September 2021

Taxpayers can request compensation of tax credits and debts through this tax current account system.

The Official State Gazette of 22 September published Royal Decree 807/2021, of 21 September, approving the regulation on the control of inflatable and semi-rigid vessels referred to in letters f), g), h) and i) of section 3 of the sole article of Royal Decree-Law 16/2018, of 26 October, adopting certain measures to combat the illegal trafficking of persons and goods in relation to the vessels used, and amending Royal Decree 95/2009, of 6 February, which regulates the system of administrative records to support the justice authority.

Order HAC/612/2021, of June 16, has approved model 179 , “Quarterly information declaration of the transfer of use of housing for tourist purposes”. This information return derives from the approval of article 54.ter of the General Regulation on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.

Royal Decree-Act 17/2021, of 14 September, has introduced emergency measures to mitigate the impact of price escalations in retail electricity markets.

This Royal Decree-Act introduces a series of measures relating to energy taxation that contribute to reducing the costs included in final electricity bills:

• Firstly, the temporary suspension of the tax on the value of electricity production has been extended for an additional quarter, into the fourth quarter of 2021.
• Furthermore, an exceptional and transitory reduction in the tax rate of the Special Electricity Tax, regulated in Law 38/1992, of 28 December, on Special Taxes, from 5.11269632 percent to 0.5 percent, has been established until 31 December 2021.

The contrived filing of a newly created company by a Foundation carrying out educational activities in connection with the construction of a new building is declared to be a conflict pursuant to the rule. After analysing the circumstances of the case, the Advisory Committee concludes that in order to obtain the deduction and refund of VAT incurred in the construction of the building, a commercial entity created for this purpose and wholly owned by the Foundation was artificially set up, with no relevant economic effect other than the refund of VAT incurred in the construction of the building.