May 2022
For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common rules of tax application procedures, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on conflict in the application of the rule relating to the taxpayer "COMMUNITY OF PROPERTY".
Order HFP/379/2022, of April 28, was published in the BOE of May 4, approving the corporate tax and non-resident income tax declaration models corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2021, instructions are issued regarding the declaration and income procedure and the conditions are established general and the procedure for its electronic presentation.
We remind you that the Tax Agency can only call you in relation to the Income Campaign if you have previously requested an appointment through any of the channels available for this purpose. When the Tax Agency calls you, it will do so exclusively through this telephone number: 810 520 052.
Declarations and self-assessments whose submission deadline ends in May
Information provided in the taxpayer's calendar on the declarations and self-assessments whose submission deadline ends in May