January 2022
The Resolution of January 26, 2022, of the General Directorate of the State Tax Administration Agency, which approves the general guidelines of the 2022 Annual Tax and Customs Control Plan, has been published in the BOE.
As of January 17, 2022, the Payment Platform for suppliers of Local Entities (LPGE 2022) is enabled in the electronic headquarters of the Tax Agency. The objective of this platform is for local entities included in the mechanism established in the ninety-fourth Additional Provision of the General State Budget Law of 2022 to register invoices pending payment so that, in a later phase, suppliers who wish to do so can accept payment of said invoices by this means.
Information provided in the taxpayer's calendar on the declarations and self-assessments whose declaration deadline ends in January
Since January 1, 2022, registration in the Registry of raw tobacco operators is available at the electronic headquarters. In this Registry, prior to starting their activity, all operators who carry out economic or commercial activities, such as manufacturing, first processing, import, export, acquisition or intra-community shipment, among others, with raw tobacco that is located or circulates through Spanish territory, in accordance with the control regulations approved by Law 11/2021, of July 9, on measures to prevent and combat tax fraud.
The aid for children provided for in the Minimum Living Income Law is not managed by the State Tax Administration Agency (and therefore is not requested through Form 140).
These benefits are managed by the National Social Security Institute (INSS).