January 2022

The Resolution of January 26, 2022, of the General Directorate of the State Agency for Tax Administration, approving the general guidelines of the Annual Tax and Customs Control Plan for 2022, has been published in the BOE.

As of January 17, 2022, the Payment Platform for Suppliers of Local Entities (LPGE 2022) will be enabled on the electronic headquarters of the Tax Agency. The purpose of this platform is for local entities included in the mechanism established in the Ninety-fourth Additional Provision of the General State Budget Law for 2022 to register invoices pending payment so that, at a later stage, suppliers who wish to do so can accept payment of said invoices by this means.

Information provided in the taxpayer calendar on declarations and self-assessments whose declaration deadline ends in January

Since January 1, 2022, registration in the Register of raw tobacco operators is available online. 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 found or circulating in Spanish territory, must register in this Registry prior to commencing their activity, in accordance with the control regulations approved by Law 11/2021, of July 9, on measures to prevent and combat tax fraud.

The child benefits provided for in the Minimum Vital Income Law are not managed by the State Tax Administration Agency (and therefore are not requested through Form 140).

These benefits are managed by the National Social Security Institute (INSS).