November 2022
"Informative declarations 2022" is published, which brings together the information and news regarding the forms and deadlines for submission. In any case, the news included in this publication is subject to the approval of the regulations that are currently being processed.
The presentation of 2022 information returns may be made from January 1, 2023.
For the purposes of completing the annual declaration of operations with taxpayers of the tax on the value of the production of electrical energy carried out in 2021, to be presented during the first twenty calendar days of the month of December 2022, the amount of the payments made subject to The declaration must only include payments that compensate for the electricity incorporated into the transportation and distribution system of the electrical system during the first and second quarters 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 the users of the Agency's electronic headquarters, who will be able to continue accessing it as they normally do .
Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in November.