June 2022

With effect from June 26, 2022, pursuant to article 17 of RDL 11/2022, of June 25, the application of the reduced tax rate of 0.5% on the Special Tax on Electricity (replacing the tax rate of 5.11269632%) has been extended to the entire 2022 financial year.

The list of debtors to the Public Treasury is published, in accordance with the provisions of art. 95 bis of the General Tax Law.

The corporate tax data (form 200) for the 2021 financial year are available for consultation and download.

The deadline for voluntary payment of receipts for the Tax on Economic Activities for the year 2022 relating to national and provincial quotas is modified. The new deadline runs from September 15 to November 21, 2022, both inclusive.

The "Virtual Income Tax Assistant on Real Estate" has been incorporated as a virtual IRPF assistance tool.

Order HFP/493/2022, of May 30, has been published, by which changes have been introduced in the payment procedure by transfer of the fees to be paid by entrepreneurs or professionals not established in the Community who do not have a bank account. in any of the collaborating entities in the collection management and derived from the special regimes provided for in sections 2. (External Regime of the Union) and 3. (Regime of the Union) of Chapter XI of Title IX of Law 37 /1992, of December 28, on VAT.

The Tax Agency is starting today to provide the usual tax return preparation service in offices by appointment, which it will provide in collaboration with regional governments and town councils, while continuing the 'We Call You' plan for preparing income tax returns by telephone, which allows taxpayers to be served until the end of the campaign without the need for them to travel and in a personalized manner.