July 2022

It is published in the "Information" section of form 187 (Informative Declaration). Shares and participations representing the capital or assets of collective investment institutions and annual summary of withholdings and payments on account of personal income tax, corporate income tax and non-personal income tax in relation to income or capital gains obtained as a result of transfers or reimbursements of such shares and participations and subscription rights) information on how to complete the operations related to the transitional regime applicable to SICAVs, in accordance with the provisions of the forty-first transitional provision of Law 27/2014, of November 27, on Corporate Income Tax

On July 20, 2022, a technical incident occurred in the Electronic Headquarters of the Tax Agency. As a result, there was a period of service unavailability of approximately one hour between 1:00 p.m. and 2:00 p.m.

On July 13, certificate 1415 "Plant Health Inspection" was issued. Declaration submitted by the importer and under his responsibility, stating that the products are not affected by phytosanitary inspection control." That is, it does not require processing with the competent body.

The application form for the new aid to the gas-intensive industry sector, provided for in article 20 of Royal Decree-Law 11/2022, of June 25, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma, is now available on the Tax Agency's electronic headquarters.

The fifth Final Provision of Law 12/2022, of June 30, on regulation for the promotion of employment pension plans, which modifies the consolidated text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002, of November 29, adds a new article 38 ter to Law 27/2014, of November 27, on Corporate Income Tax, to incorporate a deduction in the full rate of 10 percent for business contributions to corporate social security systems imputed in favor of workers.

Similarly, Public Administrations previously authorised by citizens or under the relevant legislation may directly request Income Tax Return information for the same year from the Tax Agency. 

The Tax Agency has added a new service to its app to streamline deferral requests, consultations and payment of debts.

Information provided in the taxpayer calendar on declarations and self-assessments whose submission deadline ends in July

With effects from July 1, 2022 and until December 31, 2022 , article 18 of Royal Decree-Law 11/2022, of June 25, which adopts and certain measures are extended to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma (BOE of June 26) , establishes a reduction from 10 to 5 percent in the VAT tax rate that falls on all components of the electricity bill for electricity contracts whose fixed term power does not exceed 10 kW, when the average monthly price of the wholesale market in the month prior to billing has exceeded €45/MWh.

Coinciding with the start of the general deadline for filing Corporate Tax and Non-Resident Income Tax for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for the 2021 financial year, a page has been published that brings together all the news and aid for the campaign.