December 2022
The list of entities presenting the transparency reports corresponding to the 2021 financial year is published.
It has been published in the BOE of December 28, 2022 Royal Decree-Law 20/2022, of December 27, on measures to respond to the economic and social consequences of the war in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability.
The main tax innovations introduced by Law 31/2022, of December 23, on the General State Budgets for 2023, relating to Corporate Tax, VAT, Tax on Economic Activities and the Tax on Property Transfers, are presented.
Royal Decree 1039/2022, of December 27, has been published, which modifies the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, and the General Regulations. of the actions and procedures of tax management and inspection and the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27.
Law 38/2022, of December 27, has been published for the establishment of temporary taxes on energy and credit institutions and financial credit establishments and which creates the temporary solidarity tax on large fortunes, and modifies them. certain tax regulations.
Royal Decree-Law 20/2022, of December 27, has been published on measures to respond to the economic and social consequences of the War in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability.
Law 28/2022 to promote the ecosystem of emerging companies has been published in the BOE of December 22.
It is reported that on December 20, 2022, Decision No. 1/2022 of the Customs Committee of the Free Trade Agreement between the EU and Singapore was adopted, which modifies Protocol 1 of Origin of said Free Trade Agreement. .
Law 31/2022, of December 23, on the General State Budgets for the year 2023, has been published.
The taxpayer calendar for fiscal year 2023 is available in HTML and Calendar formats.
Royal Decree 993/2022, which adopts control measures for the import of electrical and electronic equipment (EEE) from third countries , with entry into force on January 16 of 2023, establishes a prior control for the importation of these products so that the EEE complies with the provisions that apply to them and so that, in any case, these devices do not entail any risk to the safety of users, the environment. environment or other public interests, which will be carried out by the SOIVRE Inspection Service.
Law 16/2012, of December 27, which adopts various tax measures aimed at consolidating public finances and promoting economic activity, subjects to taxation, through a special tax, among others, prizes paid corresponding to lotteries and bets organized by the State Lottery and Betting Society (SELAE).
Order HFP/1246/2022, of December 14, is published, approving model 480 of "Tax on insurance premiums. Annual summary declaration" and determines the form and procedure for its presentation, and modifies Order EHA/3127/2009, of November 10, which approves model 190 for the Declaration of the annual summary of withholdings and income to account of the Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations and other tax regulations are modified.
Order HFP/1245/2022, of December 14, is published, which modifies Order HAC/3625/2003, of December 23, which approves model 309 for non-periodic declaration-settlement of the Tax on the Added Value.
The list of Spanish companies with a market capitalization greater than 1,000 million euros as of December 1, 2022 is published.
Main tax innovations introduced by Order HFP/1172/2022, of November 29, which develops for the year 2023 the objective estimation method for the Personal Income Tax and the special simplified regime for the Tax on Personal Income Tax. Value added.
Order HFP/1192/2022, of December 1, has been published, which contains regulatory modifications aimed at updating tax information related to information obligations.
Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in the month of December.
The objective estimation method for personal income tax and the special simplified VAT regime are developed for 2023.
The Tax Agency launches a property search application and a telephone service to facilitate participation in its auction procedures, which are published through the Official State Gazette Portal.