August 2022

The Regulations on the Tax on Fluorinated Greenhouse Gases and the Order approving form 587 "Tax on Fluorinated Greenhouse Gases" have been published. Self-assessment" and form A23 "Tax on Fluorinated Greenhouse Gases. Return request". They come into force on September 1, 2022.

Model 345 "Informative Declaration" is approved. Plans, pension funds and alternative systems. Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance. Annual declaration of participants, contributions and contributions" and model 187 of "Informative declaration" is modified. Shares and interests representing the capital or assets of Collective Investment Institutions and annual summary of withholdings and payments on account of personal income tax, corporate income tax and non-personal income tax in relation to income or capital gains obtained as a result of transfers or reimbursements of such shares and interests and subscription rights."

The application form for the new aid to the road transport sector, provided for in article 4 of Royal Decree-Law 14/2022, of August 1, on economic sustainability measures in the field of transport, in terms of scholarships and study grants, as well as measures for savings, energy efficiency and reduction of energy dependence on natural gas, is now available on the Tax Agency's electronic headquarters.

Information provided in the taxpayer calendar on declarations and self-assessments whose submission deadline ends in August