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January 2022

General directives of the Annual Tax and Customs Control Plan for 2022

The Resolution in the Official State Gazette has been published of 26 January 2022, of the Directorate General of the State Inland Revenue Administration Agency, through which guidelines of the Years Plan of Tax and Custom officer Control are approved of 2022.

System of payment to suppliers of local authorities 2022

As of 17 January 2022, the platform for payment to suppliers of local authorities (LGPE 2022) will be enabled at the Tax Agency's e-Office.The purpose of this platform is for local authorities included in the system set out 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 so wish can accept payment of these invoices in this way.

Tax returns and self-assessed tax returns that must be filed in January

Raw Tobacco Operators Register

From 1 January 2022, registration in the Raw Tobacco Operators Register will be available at the E-Office.All operators undertaking economic or commercial activities, including but not limited to the manufacture, initial processing, import, export, acquisition or intra-Community shipment of raw tobacco located or circulating in Spain must be entered in this Register prior to the start of their activity, in accordance with the control regulations approved by Law 11/2021, of 9 July, on measures to prevent and combat tax fraud.

Child support under the Minimum Living Income Law

The child support provided for in the Minimum Living Income Law is not managed by the Tax Agency (and therefore are not applied for through Form 140).

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

Main tax changes introduced by the General State Budget Law for 2022