March 2022
Through the thirty-sixth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine, the reduction is extended of the tax rate of the Special Tax on Electricity from 5.11269632% to 0.5% until June 30, 2022. Consequently, for the year 2022, the tax rate of the Special Tax on Electricity applicable to taxable events accrued between January 1 and June 30 is 0.5%.
Royal Decree-Law 6/2022, of March 29, has been published, adopting urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine.
Since February 22, 2022, the registry of powers of the Tax Agency is connected to the Electronic Registry of Powers of Attorney (REA) operated by the General Secretariat of Digital Administration (SGAD), with the powers registered in said record.
Renta WEB Open 2021 is available, an application that allows you to simulate your personal income tax return, but it does not require taxpayer identification nor does it need to have tax data.
Renta WEB Open does not allow the presentation of the declaration, since it is a simulation without validation of identifying data. It is also not possible to transfer the data from Renta WEB Open to the declaration in Renta WEB.
Order HFP/207/2022, of March 16, has been published, approving the declaration models for Personal Income Tax and Wealth Tax, fiscal year 2021, determining the place, form and deadlines for submitting the same, the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax declaration are established, and the general conditions and the procedure for submitting both by means of electronic or telephone.
A series of support measures are adopted for those who own the agricultural holdings, to contribute to the recovery of the profitability of these holdings, which have been seriously affected as a consequence of the drought situation, as well as the increase in production costs and the current international economic situation.
We put at your disposal informative content for the 2021 Income campaign, so that you can advance the procedures aimed at the presentation of your Income tax return corresponding to the 2021 financial year, which you will be able to present from next April 6.
The Tax Agency, seeking to fulfill its objective of information and permanent assistance, offers a new product to inform you about the latest news that may be of interest to you, as well as articles and analysis and opinion documents, communications or criteria on a variety of topics in tax and customs matters.
The Corporate Tax Law and the consolidated text of the Non-Resident Income Tax Law are modified, in relation to hybrid asymmetries
The new service to get the reference number for 2021 is now available. It allow you to manage all the services for the 2021 Income Tax Campaign (and for previous campaigns).
Declarations and self-assessments whose declaration period ends in March
Information provided in the taxpayer's calendar on the declarations and self-assessments whose declaration deadline ends in March
The artificial interposition of a company, YY, SA, as the owner and lessor of the facilities in which entity XX, SA carries out its teaching activity, an activity subject to and exempt from VAT, is declared as a conflict in the application of the rule. Setting in the lease contract a significantly reduced price given the characteristics of said facilities, which prevents the lessor, YY, SA, from covering all the expenses and also bearing, YY, SA expenses that by contract would correspond to the lessee, XX, SA After analyzing the concurrent circumstances, the advisory committee concludes that the operation is exclusively due to a fiscal purpose, and that the purposes that are typical of the legal businesses used have been distorted, so that the intervention of YY is due strictly to improperly overcome the impossibility of deducting and, ultimately, recovering the VAT payments incurred on the expenses and works carried out on the property where the ZZ school is located, operated by the entity XX.SA The present conflict is identical to Conflict No. 6 bis, referring in this case to the tenant company.
The artificial interposition of a company, YY, SA, as the owner and lessor of the facilities in which entity XX, SA carries out its teaching activity, an activity subject to and exempt from VAT, is declared as a conflict in the application of the rule. Setting in the lease contract a significantly reduced price given the characteristics of said facilities, which prevents the lessor, YY, SA, from covering all the expenses and also supporting YY,SA. expenses that by contract would correspond to the lessee, XX, SA After analyzing the concurrent circumstances, the advisory commission concludes that the operation obeys exclusively a fiscal purpose, and that the purposes that are typical of legal businesses have been distorted employees, so that YY's intervention is strictly due to improperly overcoming the impossibility of deducting and, ultimately, recovering the VAT payments incurred on the expenses and works carried out on the property where the ZZ school is located, operated by the entity XX.SA The present conflict is identical to Conflict No. 6, referring in this case to the leasing company.