December 2022
The list of entities submitting transparency reports for the 2021 financial year is published.
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, has been published in the BOE of December 28, 2022.
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, amending 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 the common rules of the procedures for the application of taxes, 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 institutions and by which the temporary solidarity tax on large fortunes is created, and certain tax regulations are modified.
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, has been published.
Law 28/2022 on the promotion of the startup ecosystem was published in the BOE on 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 Budget 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 adopting control measures for the import of electrical and electronic equipment (EEE) from third countries , with an entry into force date of January 16, 2023, establishes a prior control prior to the import of these products in order that the EEE comply with the provisions applicable to them and so that, in any case, these devices do not entail any risk to the safety of users, the 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 levy, among others, the prizes paid for lotteries and bets organized by the State Lottery and Betting Company (SELAE).
Order HFP/1246/2022, of December 14, approving form 480 of "Tax on insurance premiums" is published. "Annual summary declaration" and the form and procedure for its presentation are determined, and Order EHA/3127/2009, of November 10, which approves form 190 for the Declaration of the annual summary of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations is modified, and other tax regulations are modified.
Order HFP/1245/2022, of December 14, is published, amending Order HAC/3625/2003, of December 23, approving form 309 for non-periodic declaration-settlement of Value Added Tax.
The list of Spanish companies with a market capitalisation of more than 1 billion euros as of 1 December 2022 is published.
Main tax changes introduced by Order HFP/1172/2022, of November 29, which develops for the year 2023 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax.
Order HFP/1192/2022, of December 1, has been published, containing regulatory amendments aimed at updating tax information relating to reporting obligations.
Information provided in the taxpayer calendar on tax returns and self-assessments whose submission deadline ends in December.
The objective estimation method for personal income tax and the special simplified VAT regime are developed for 2023.
The Tax Agency has launched a property search application and a telephone service to facilitate participation in its auction procedures, which are published through the Official State Gazette Portal.