November 2022

"Informative declarations 2022" is published, which brings together information and updates regarding the forms and deadlines for submission. In any case, the new features included in this publication are subject to the approval of the regulations that are currently being processed.

The submission of 2022 information returns may be made from 1 January 2023.

For the purposes of completing the annual declaration of transactions with taxpayers of the tax on the value of the production of electrical energy carried out in 2021, to be submitted during the first twenty calendar days of December 2022, the amount of the payments made subject to declaration must only include the payments that remunerate the electricity incorporated into the transmission and distribution system of the electrical system during the first and second quarter of 2021.

Order HFP/1124/2022, of November 18, has been published, which aims to adapt models 303, 322 and 390 to the changes in tax rates introduced in the VAT Law by the Third Final Provision of the Law of waste and contaminated soils for a circular economy and by article 18 of Royal Decree-Law 11/2022, of June 25, by which certain measures are adopted and extended to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the island of La Palma.

This renewal does not affect users of the Agency's electronic headquarters, who will be able to continue accessing it as usual .

Information provided in the taxpayer calendar on tax returns and self-assessments whose submission deadline ends in November.