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February 2022

Notice on electronic notifications

As of December 31, 2022, notifications and communications from the Tax Agency will not be available at the Authorized Electronic Address (DEH)

Agreement between Spain and Ukraine on cooperation and mutual assistance in customs matters

The Agreement between the Kingdom of Spain and Ukraine on cooperation and mutual assistance in customs matters, which entered into force on November 25, 2021, was published in today's Official State Gazette.

Publication of a copy of the Conflict Report No. 5. Value Added Tax. Artificial filing of a company to obtain refunds of input VAT on exempt activities

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulations on actions and procedures for tax management and inspection and development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Committee on the conflict in the application of the rule relating to the taxpayer MATRIZ PROPIETARIA SL is hereby published.

Declarations and self-assessments whose submission deadline ends in February

Information provided in the taxpayer calendar on tax returns and self-assessments whose declaration deadline ends in February