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May 2022

Publication of a copy of the Conflict Report No. 7. Value Added Tax. Artificial filing of a community of property to obtain refunds of input VAT on exempt activities

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax Law and in accordance with the provisions of article 194.6 of the General Regulations on actions and procedures for tax management and inspection and development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Committee on the conflict in the application of the rule relating to the taxpayer "COMMUNITY OF PROPERTY" is hereby published.

The net yield rates applicable in 2021 for agricultural and livestock activities affected by exceptional circumstances are reduced and the correction rates for feed purchased from third parties and for crops on irrigated land that use electric energy for this purpose are modified.

Personal Income Tax.

Corporate Tax and Non-Resident Income Tax forms for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for tax periods beginning between January 1 and December 31, 2021

Order HFP/379/2022, of April 28, approving the Corporate Income Tax and Non-Resident Income Tax return models for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for tax periods beginning between January 1 and December 31, 2021, has been published in the BOE of May 4. Instructions are issued regarding the declaration and payment procedure and the general conditions and procedure for electronic submission are established.

Telephone assistance during the 2021 Income Tax Campaign: From which telephone numbers can the Tax Agency call you?

We remind you that the Tax Agency can only call you in relation to the Income Tax 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 calendar on tax returns and self-assessments whose submission deadline ends in May