March 2022
By the Thirty-sixth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, the reduction of the tax rate of the Special Tax on Electricity is extended 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 29 March has been published, adopting urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine.
Since February 22, 2022, the Tax Agency's power of attorney registry is connected to the Electronic Power of Attorney Registry (REA) operated by the General Secretariat of Digital Administration (SGAD), with the powers registered in said registry having effect against the Tax Agency.
Renta WEB Open 2021 is now available, an application that allows you to simulate your personal income tax return, but does not require taxpayer identification or tax data.
Renta WEB Open does not allow the filing of the declaration, since it is a simulation without validation of identification data. It is also not possible to transfer data from Renta WEB Open to the declaration in Renta WEB.
Order HFP/207/2022, of March 16, has been published, approving the Personal Income Tax and Wealth Tax return models for the 2021 fiscal year, determining the place, form and deadlines for their submission, establishing the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return, and determining the general conditions and procedure for submitting both by electronic or telephone means.
A series of support measures have been adopted for those who are the owners of agricultural holdings, in order to contribute to the recovery of the profitability of these holdings, which have been seriously affected as a result of the drought, as well as by the increase in production costs and the current international economic situation.
We provide you with informative content on the 2021 Income Tax campaign, so that you can get ahead with the procedures for filing your Income Tax return for the 2021 fiscal year, which you can file from 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 developments that may be of interest to you, as well as articles and documents of analysis and opinion, announcements 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 amended in relation to hybrid mismatches
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 deadline ends in March
Information provided in the taxpayer calendar on tax returns 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 lessee 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. The lease contract establishes a significantly reduced price given the characteristics of said facilities, which prevents the lessor, YY, SA, from covering all the expenses and also entails 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.