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 income on account of personal income tax, IS and IRNR in relation to income or capital gains obtained as a consequence of transfers or reimbursements of those 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 Tax
On July 20, 2022, a technical incident occurred in the Electronic Headquarters of the Tax Agency. As a consequence, 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 registered. Declaration presented by the importer and under his responsibility stating that the products are not affected by the phytosanitary inspection control." That is, it does not require processing with the competent body.
The form for requesting new aid to the intensive gas industry sector, provided for in article 20 of Royal Decree-Law 11/2022, of June 25, by the Tax Agency, is now available at the electronic headquarters of the Tax Agency. that 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.
The fifth Final Provision of Law 12/2022, of June 30, regulating 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 Tax, to incorporate a deduction in the full quota of 10 percent for business contributions to corporate social security systems allocated 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 incorporates a new service to its 'app' to make the deferral request, consultation and payment of debts more agile.
Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in July
Tax on the value of Electrical Energy Production
Main tax innovations introduced by Royal Decree-Law 11/2022.
With effect from June 26, 2022, a rule has been added to determine the tax base of the Tax on the Value of Electrical Energy Production in related-party transactions and the suspension of the Tax on the Value of the Production of Electrical Energy has been extended. Electric Energy for the entire year 2022.
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 beginning of the general deadline for filing the Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, fiscal year 2021, a page that brings together all the news and aid for the campaign.